| http://www.w3.org/ns/prov#value | - this subsection, including regulations which provide, for the purposes of clause (iv) of paragraph (2)(A), that a corporation is not in existence for any period unless it is engaged in the active conduct of a trade or business or owns a significant ownership interest in another corporation so engaged.???.(b) EFFECTIVE DATE- The amendment made by this section shall apply to distributions in complet
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