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September 15 and December 15 in the year, an amount equal to 1/2 of the amount, if any, by which exceeds
September 15 and December 15 in the year, an amount equal to 1/2 of the amount, if any, by which exceeds
September 15 and December 15 in the year, an amount equal to 1/2 of the amount, if any, by which exceeds