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This document provides instructions for material advisors on how to complete the IRS Form 13976, also known as the Material Advisor List, when required under tax regulations for certain reportable transactions. The form requires material advisors to provide information about themselves and the reportable transaction, including its name or type, any published guidance related to it, and the identity of other material advisors involved. Additionally, the material advisor must provide a summary or schedule of the tax treatment that each advisee is expected or intended to derive from participation in the reportable transaction.
Obrazac 13976 je jedan od Poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija povezanih s porezima relevantnom poreznom tijelu. Postoje različite vrste poreznih obrazaca, uključujući savezne, državne i lokalne porezne obrasce, koji se mogu razlikovati ovisno o okolnostima i lokaciji poreznog obveznika.
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