The Limited, Inc. - Page 39

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          V.  Conclusion                                                              
               To the extent respondent determined a deficiency in tax on             
          the basis that petitioner must include $174,127,665 in gross                
          income under section 951(a)(1)(B), that deficiency in tax is                
          sustained.                                                                  

                                                       An appropriate order           
                                                  will be issued.                     

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