| http://www.w3.org/ns/prov#value | - through a partnership or other pass-through entity), retirement plans, regulated investment companies, securities dealers, traders in securities who elect to apply a mark-to-market method of accounting, persons holding Atlas Energy common units as part of a ???straddle,??? ???constructive sale,??? or a ???conversion transaction??? for U.S. federal income tax purposes, or as part of some other inte
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