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the total of the cost amounts to the transferor of all its properties at the end of the year is deemed to be the total of all amounts each of which is
the total of the cost amounts to the transferor of all its properties at the end of the year is deemed to be the total of all amounts each of which is
the total of the cost amounts to the transferor of all its properties at the end of the year is deemed to be the total of all amounts each of which is