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File Form 1099-MISC, Miscellaneous Income, for each person in the course of your business to whom you have paid during the year: In addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment (box 9)

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and of his daughters Doris Ann Alford Hudson and Dorothy Mae Alford Tupper Schlegelmilch in California Obituaries

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