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»Ê¹ÚÌåÓýappse exemptions apply to companies and partnerships that are within scope of Uncertain Tax Treatment (UTT). »Ê¹ÚÌåÓýappy exclude specific uncertain tax treatments from the requirement to notify. »Ê¹ÚÌåÓýapp entities will still have to notify other uncertain tax treatments that do not fall within these exemptions.