| http://www.w3.org/ns/prov#value | - L. 106???9, ??2(c)(2), inserted before ???; or???: ???except that, for purposes of this clause, if the business concern is not required by law to pay Federal income taxes at the enterprise level, but is required to pass income through to the shareholders, partners, beneficiaries, or other equitable owners of the business concern, the net income of the business concern shall be determined by allowi
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