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no amount may be deducted under this section by the individual in respect of any such gain allocated or distributed to the individual after November 21, 1985; and
no amount may be deducted under this section by the individual in respect of any such gain allocated or distributed to the individual after November 21, 1985; and
no amount may be deducted under this section by the individual in respect of any such gain allocated or distributed to the individual after November 21, 1985; and