Versions of s. 181.3(1)(c)(ii)(B)(II)
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the total of all amounts each of which is the amount of a reserve (other than a reserve described in subparagraph 138(3)(a)(i)) to the extent that it was included in the amount determined under subclause 181.3(1)(c)(ii)(B)(I) and was deducted in computing its income under Part I for the year,