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Created page with "=====US Payee Tax Representations===== The required {{{{{1}}}|Payee Tax Representations}} depend on the nature of the {{{{{1}}}|Counterparty}}. *'''US Person''': Counterparty is a “U.S. person” for the purposes of the Internal Revenue Code of 1986 as amended. *'''US Corporation''': It is classified as a US Corporation for United States federal income tax purposes. *'''Foreign Person''': It is a “foreign person” for United States federal income ta..."