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prescribed by the secretary of the treasury or their delegate:
* Inclusion in returns: Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person.
* Furnishing number to other persons: Any person with respect to whom a return, statement, or other document is required under the authority of this title to be made by another person or whose identifying

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