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Version history

Date of issue	Document name	Changes
2/10/2026	Resident and nonresident tax liability of corporate entities
9/3/2025	Resident and nonresident tax liability of corporate entities
4/5/2023	Resident and nonresident tax liability of corporate entities
8/25/2022	Resident and nonresident tax liability of corporate entities
4/1/2021	Resident and nonresident tax liability of corporate entities

Detailed guidance