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excluded property, at a particular time, of a foreign affiliate of a taxpayer means any property of the foreign affiliate that is
excluded property, at a particular time, of a foreign affiliate of a taxpayer means any property of the foreign affiliate that is
excluded property, at a particular time, of a foreign affiliate of a taxpayer means any property of the foreign affiliate that is
excluded property, at a particular time, of a foreign affiliate of a taxpayer means any property of the foreign affiliate that is
excluded property of a foreign affiliate of a taxpayer means any property of the foreign affiliate that is