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IRS asks and answers on dependents and 1971 tax rules
This IRS Q and A column explains who can be claimed as a dependent, recordkeeping for dependents, and Publication numbers for exemptions and investment income. It also covers estimated tax penalties, treating car purchases in support calculations, refund timing, and sales tax deductions with or without tables.
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U. S. Internal Revenue Service
United States
Canada
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Panama
Canal Zone
IRS