REDLANDS SURGICAL SERVICES - Page 37

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          $451,430, which was 34.5 percent of gross revenues.  SCA                    
          Management received $80,458 in fees.                                        
               Cash distributions from the Operating Partnership to                   
          petitioner, SCA Centers, and the limited partners, expressed as             
          an average rate of return on investment basis for fiscal years              
          1990-1993, were as follows:                                                 

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