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activities described in paragraph (a) or (c) of the definition qualified zero emission technology manufacturing activities in section 5202 of the Income Tax Regulations;
activities described in paragraph (a) or (c) of the definition qualified zero emission technology manufacturing activities in section 5202 of the Income Tax Regulations;
all or substantially all for activities described in paragraph (a) or (c) of the definition qualified zero-emission technology manufacturing activities in section 5202 of the Income Tax Regulations; or