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If you are a qualified foreign pension fund under Regulations section 1.897(l)-1(d), or a partnership that is wholly owned by qualified foreign pension funds, that is treated as a non-foreign person for purposes of section 1445. Enter the tax classification (C = C corporation, S = S corporation, P = Partnership) on page 3 Fill Out The Request For Taxpayer Identification Number And Certification Online And Print It Out For Free
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