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it is reasonable to conclude that one of the main purposes of the transaction, event, series or action in paragraph (a) is to
it is reasonable to conclude that one of the main purposes of the transaction, event, series or action in paragraph (a) is to
it is reasonable to conclude that one of the main purposes of the transaction, event, series or action in paragraph (a) is to
it is reasonable to conclude that one of the main purposes of the transaction, event, series or action in paragraph (a) is to cause an eligible entity to qualify for the deemed overpayment under subsection (2) in respect of that qualifying period.