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200 10$aInstructions for Form 1128, application to adopt, change, or retain a tax year$b[electronic resource]
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300   $a"Cat. No. 61752V."
300   $aDescription based on: Rev. Sept. 2003; title from title screen (viewed on Mar. 26, 2004).
517 3 $aApplication to adopt, change, or retain a tax year
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