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18144(ii) The number of shares in the block and the total num ber of sharks of the corporation outstanding during such period, (iii) If during the period the person held (or is considered to have held by reason of the application of section 1223) the block any am ount was included u n der section 951 in the gross income of such person (or another person) in re spect of the block, the computation of the excess referred to in paragraph (e) (3) (ii) of 1.12482, and _ (iv) If th e am ount
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