edu. by reason of the method of accounting of the person to whom the payment is to be made, the amount thereof is not (unless paid) includible in the gross income of such person, and. Cincinnati. For purposes of section 267(a)(2), partnerships described in subparagraph (B) of this paragraph shall be treated as persons specified in section 267(b). 60% of private schools in Columbus, OH are religiously affiliated (most commonly. Hinds. The 712 area code serves Sioux City, Omaha, Spencer, Harlan, Sergeant Bluff, covering 206 ZIP codes in 39 counties. The 951 area code serves Riverside, Ontario, Los Angeles, Santa Ana, Corona, covering 35 ZIP codes in 4 counties. Biddeford. 3 hours ago • +13516668159. 2015—Subsec. Our service is the most trusted reverse lookup service used by millions of people worldwide. FREE Carrier Lookup Service. Make sure you read the fine print. Hamilton. Browse area code 419 phone numbers, prefixes and exchanges. 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