| http://www.w3.org/ns/prov#value | - Amounts described in subparagraph (B) for any base period year shall be such amounts as shown on the most recent return filed for such year; except that amended returns filed after June 30, 2003, shall not be taken into account.???(3) REDUCTION OF BENEFIT IF INCREASE IN RELATED PARTY INDEBTEDNESS- The amount of dividends which would (but for this paragraph) be taken into account under subsection (
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