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the total of all amounts each of which is an amount that, if the transferor were dealing at arm’s length with the transferee, would be a contract payment
the total of all amounts each of which is an amount that, if the transferor were dealing at arm’s length with the transferee, would be a contract payment
the total of all amounts each of which is an amount that, if the transferor were dealing at arm’s length with the transferee, would be a contract payment