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the new corporation elects in its return of income filed in accordance with section 150 for its first taxation year to have the provisions of this subsection apply,
the new corporation elects in its return of income filed in accordance with section 150 for its first taxation year to have the provisions of this subsection apply,
the new corporation elects in its return of income filed in accordance with section 150 for its first taxation year to have the provisions of this subsection apply,