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A partnership must provide any information to the partners that the partners would need to calculate deductions not permitted at the partnership level, such as for oil and gas depletion or the corporate dividends received deduction.
Topic
A subject or theme that is discussed, written about, or studied.
Circumstances
Factors or conditions that affect a situation, event, or action.
Perfect Attendance Award
An recognition given to individuals who are present for every required session or day, without any absences.
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