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a partnership of which would, if the fiscal period ended at the end of the calendar year in which the period began, be a member of the partnership in the period, or
a partnership of which would, if the fiscal period ended at the end of the calendar year in which the period began, be a member of the partnership in the period, or
a partnership of which would, if the fiscal period ended at the end of the calendar year in which the period began, be a member of the partnership in the period, or