Publication 1167
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General Rules and Specifications for Substitute Forms and Schedules
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Overview
Revenue Procedure 2005-74, Reprinted from IR Bulletin 2005-50, dated December 12, 2005.
The purpose of this revenue procedure is to provide guidelines and general requirements for the development, printing, and approval of substitute tax forms. Approval will be based on these guidelines. After review and approval, submitted forms will be accepted as substitutes for official IRS forms.
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