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n4cornell.
Subject Item
isa:25417337
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prov:value
L. 105???206inserted at end ???In the case of a regulated investment company which elected to mark to market the stock held by such company as of the last day of the taxable year preceding such company???s first taxable year for which such company elects the application of this section, the amount referred to in paragraph (1) shall include amounts included in gross income under such mark to market
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n4:edu
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isap:234834845
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isa:25417337