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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 1996-8 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to payors that choose to obtain the required certifications by using a substitute Form W–9 incorporated into business forms the payor customarily

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uses, as set forth in section 2.02 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1996-8
Internal Revenue Bulletin 1996-8

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