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an amount that has been included in computing the transferee’s income from a business for a previous year in respect of property sold in the course of the business,
an amount that has been included in computing the transferee’s income from a business for a previous year in respect of property sold in the course of the business,
an amount that has been included in computing the transferee’s income from a business for a previous year in respect of property sold in the course of the business,