| 单词 | form 1097-btc | 
	
		| 释义 | Form 1097-BTCForm 1097-BTCA form that the issuer of a bond files with the IRS to report tax credits available to bondholders. Use of this form is available to regulated investment companies that decide to distribute their bond tax credits to shareholders. This distribution was first permitted in the American Recovery and Reinvestment Act of 2009. | 
	
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