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For the purposes of determining the pre-1972 capital surplus on hand of any corporation at a particular time after 1978, the following rules apply:
For the purposes of determining the pre-1972 capital surplus on hand of any corporation at a particular time after 1978, the following rules apply:
For the purposes of determining the pre-1972 capital surplus on hand of any corporation at a particular time after 1978, the following rules apply: