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A domestic corporation may, when having obtained approval from the competent district director with jurisdiction over the place for tax payment, file a return listed as follows and an amended return related thereto via a blue return:
tax return; and
A domestic corporation that has obtained approval set forth in the preceding paragraph may file a return listed as follows and an amended return related thereto via a Blue Return:
interim return for retirement pension funds;
final return from for retirement pension funds;
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