| http://www.w3.org/ns/prov#value | - he 1970 consolidated return year and provided that the termination of such election was to be valid only if in accord with subsecs. (c)(1) and (e) ofsection 1562 of this title other than the requirement of making the termination prior to the expiration of the 3 year period specified in subsec. (e) ofsection 1562 of this title.
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