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in paragraph (e) of the definition foreign resource expense in subsection 66.21(1), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year, and
in paragraph (e) of the definition foreign resource expense in subsection 66.21(1), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year, and
in paragraph (e) of the definition foreign resource expense in subsection 66.21(1), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year, and