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if the seller meets any of the following conditions, the eligible entity is deemed to meet that condition:
if the seller meets any of the following conditions, the eligible entity is deemed to meet that condition:
if the seller meets either of the conditions in paragraph (d) of the definition qualifying entity in subsection (1), the eligible entity is deemed to meet that condition; and
if the seller meets either of the conditions in paragraph (d) of the definition qualifying entity in subsection (1), the eligible entity is deemed to meet that condition.