| http://www.w3.org/ns/prov#value | - The filing of information returns is governed by ?? 6050P of the Internal Revenue Code, which provides, in relevant part, that [a]ny applicable entity which discharges (in whole or in part) the indebtedness of any person during any calendar year shall make a return. . . . 26 U.S.C. ?? 6050P(a) An applicable entity is a governmental agency, a financial institution, or other organization in the
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