| http://www.w3.org/ns/prov#value | - olidated group shall, at such times and in such manner as may be provided in regulations, furnish to the Secretary the following information: (i) The amount allocated under subsection (b)(5) to goodwill or going concern value. (ii) Any modification of the amount described in clause (i). (iii) Any other information as the Secretary deems necessary to carry out the provisions of this parag
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