| http://www.w3.org/ns/prov#value | - statement, or other document required by this title or by regulations. (b) Electronically Filed Information Returns.--Returns made under subparts B and C of part III of this subchapter which are filed electronically shall be filed on or before March 31 of the year following the calendar year to which such returns relate. (b) (c) Special Taxes.--For payment of special taxes before engaging in certa
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