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the portion of the amount claimed under paragraph (a) for the particular year that, because of subparagraph (5)(a)(iv), has
the portion of the amount claimed under paragraph (a) for the particular year that, because of subparagraph (5)(a)(iv), has
if, for the immediately preceding taxation year, an amount was deductible under this subsection in computing the corporation’s income in respect of the partnership, the amount that is the total of