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An individual may designate a single amount for a taxation year in prescribed form filed with the individual’s return of income for the year if the amount does not exceed the lesser of
An individual may designate a single amount for a taxation year in prescribed form filed with the individual’s return of income for the year if the amount does not exceed the lesser of
An individual may designate a single amount for a taxation year in prescribed form filed with the individual’s return of income for the year if the amount does not exceed the lesser of