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stock entitled to vote of a
corporation, it shall be considered
as owning all the stock entitled to
vote.
(3) In applying subparagraph
(C) of section 318(a)(2), the
phrase “10 percent” shall be
substituted for the phrase “50
percent” used in subparagraph (C).
(4) Subparagraphs (A), (B),
and (C) of section 318(a)(3) shall
not be applied so as to consider a
United States person as owning
stock which is owned by a person
who is not a United States person.
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