Complex FBAR Questions and other Foreign Asset Reporting ...
FBAR is permitted to file a consolidated FBAR on behalf of itself and such other entity. (Check box “d” in Part I, Item 2 and complete Part V.) • If filing a consolidated FBAR and reporting 25 or more foreign financial accounts, complete only Items 34-42 for each entity included in the consolidated FBAR. 1 0 ................
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