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Returns with an AGI between 1 and 25 000 made up a smaller proportion of amended returns than they did 18. The data for corporation income tax returns were matched using a corporation s Employer Identification Number EIN and accounting period. 10 Methodology Datasets containing original population data for individuals and corporations were selected from Master Files and other IRS databases. These datasets contain multiple years of transactions regarding filed income tax returns including data...

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IRS Publication 1136 2021
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