Instructions for Form 5735 - Introductory Material

Table of Contents

What's New

Section 330 of the American Taxpayer Relief Act of 2012 has modified and expanded the American Samoa economic development credit for tax years beginning after December 31, 2011. This revision reflects those changes. For information on the credit for tax years beginning before January 1, 2012, see the March 2007 revision of Form 5735 and the separate instructions.

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