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An Entity of Type : prov:Entity, within Data Space : webisadb.webdatacommons.org associated with source dataset(s)

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  • ???The Secretary shall prescribe such regulations as may be appropriate to carry out section 116 and this part, including regulations--???(1) providing for the treatment of options and convertible debt as stock, including modification of the attribution rules under section 318(a)(4),???(2) providing for the allocation of the excludable dividend amount and the cumulative retained earnings basis adj
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