Who must file?
A corporation or a farmer's coopertive must file form 966 if it adopts a resolution or plan to dissolve the corporation or liquidate any of its stock.
When to file?
File form 966 within 30 days after the resolution or plan is adopted to dissolve the corporation or liquidate any of its stock. If the resolution of plan is amended or supplemented after form 966 is filed, file another form 966 within 30 days after the amendment or supplemented is adopted to avoid paying penalty and interest.
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Jason Harris
12th Apr 2013
Hello, I am contacting you to see if you are able to help - we are an Australian registered company working mainly in the Wine Industry. We have seen rapid demand for our products in the US wine market. We would like to set up a US Trading bank account to the US and grow our US business. We contacted HSBC Bank and they advised that we need to obtain a 'authority to do business in the US' Can you help us with this process? Is the information given to us by HSBC Bank correct? looking forward to hearing from you. Best regards - Jason Harris
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