The declaration form was four pages long, including instructions, and the top rate was 7 percent.

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America, keen for diplomatic success to burnish George Bush's legacy, has negotiated on doggedly, lately and most convolutedly on the form a separate declaration might take, should Mr Kim decide to disclose the activities he claims not to have been up to.

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" The form was signed after a declaration under penalty of perjury that the return was "true, correct and complete.

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The declaration also explains how Northwestern calculated the figures on the Form 1099-R.

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