| http://www.w3.org/ns/prov#value | - nce is made in this subdivision to a partnership and its partners, such reference shall be construed as including a trust or estate and the beneficiaries thereof.(3) (A) Any payment under this subdivision shall be in an amount equal to the highest marginal tax rate in effect under section 12-700 for the taxable year multiplied by the subject partner's distributive share of (i) such partnership's s
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