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Section references are to the Internal Revenue Code unless otherwise noted.

2004

**Table of Contents**
- Instructions for Forms 1099-MSA and 5498-MSA - Introductory Material   - An Item To Note 
- Instructions for Forms 1099-MSA and 5498-MSA - Main Contents   - Specific Instructions for Form 1099-MSA  
  - Specific Instructions for Form 5498-MSA 
- Index
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