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United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States (ToUnited States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States (To be filed for decedents dying after December 31, 2006.)Section references are to the Internal Revenue Code unless otherwise noted. Use with Form 706-NA (Rev. October 2006) (Revised: 11/2007)
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