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only if that business was carried on by the taxpayer for profit or with a reasonable expectation of profit throughout the particular year, and
only if that business was carried on by the taxpayer for profit or with a reasonable expectation of profit throughout the particular year, and
only if that business was carried on by the taxpayer for profit or with a reasonable expectation of profit throughout the particular year, and
only if that business was carried on by the corporation for profit or with a reasonable expectation of profit throughout the particular year, and