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GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9 SECTION REFERENCES ARE TO THE INTERNAL REVENUE CODE Guidelines for Determining the Proper Identi cation Number to Give the Payor. Mortgage interest paid to you. Exempt payees described above should le substitute Form W-9 to avoid possible erroneous backup withholding. FILE THIS FORM WITH THE PAYOR FURNISH YOUR TAXPAYER FACE OF THE FORM SIGN AND DATE THE FORM AND RETURN IT TO THE PAYOR. IF YOU ARE A...
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