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Interest Netting
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Form 1066 (Schedule Q)
Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation
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Publication 556 - Examination of Returns, Appeal Rights, and Claims for Refund - Examination of Returns, Appeal Rights, and Claims for Refund
Interest Netting. If you owe interest to the IRS on an underpayment for the same period the IRS owes you interest...