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    | Instructions for Form 5735 | 2006 Tax Year |  
                     
                        
                           Instructions for Form 5735 - Introductory Material
                            This is archived information that pertains only to the 2006 Tax Year. If youare looking for information for the current tax year, go to the Tax Prep Help Area.
 
                     
                     The “Caution” on line 11 has been updated to reflect the transition rules of sections 936(j)(2) and (3).
                        
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