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For the purpose of this section, an eligible small business corporation and an active business corporation at any time do not include a corporation that is, at that time,
For the purpose of this section, an eligible small business corporation and an active business corporation at any time do not include a corporation that is, at that time,
For the purpose of this section, an eligible small business corporation and an active business corporation at any time do not include a corporation that is, at that time,