required documentation

(2) Required documentation For purposes of this subsection— (A) In general The term “required documentation” includes such documentation as the Secretary may require that proves the individual’s identity, foreign status, and residency. (B) Validity of documents The Secretary may accept only original documents or certified copies meeting the requirements of the Secretary.


26 USC § 6109(i)(2)

Scoping language

For purposes of this subsection
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