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(a) Adjustments
attributable
to conversion
from S. corporas
to corporation —
Section 981 is
amended by
adding at the end
the following new
subsection:
(d) Adjustments
attributable to
conversion for
A corporation i[cut off]
C corporation.
(1) In general
In the care of
an illgit[unreadable]
terminated S.
corporation
any increase
in tax under
this chapter,
by [looks like wanton? doesn't make sense] of [cut off]
adjustment [ugaia? nope]
by substitution (a)(2)
and which is
attributable to such
corpoation's [uso?]cation
described in paragraph
(2)(4)(ii), shall be taken
into account [sutably?}
during the 6-taxable ye[ar?]
[paisd?] beginning w/ the
[cut off]
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