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How do you find inactive tax records from back end?

in Payroll and OTL - EBS (MOSC) Question

In Bug 19442895: R121:ASSIGNMENT TAX FORM MUST SHOW ONLY ACTIVE TAX RECORDS functionality was introduced to only show active tax records on the US Tax Information form. Is there a way to distinguish active vs inactive tax records from the back end? We would like to introduce this logic into some of our custom queries.

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