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Nt ............................................. 14a. 00 00 b. Gain/loss adjustment on sale of eligible depreciable asset(s)..... 14b. c. Add lines 14a and 14b. If negative, enter as negative.............................................................................. 14c. 15. Add lines 12, 13 and 14c. If negative, enter as negative................................................................................. 15. 16. For a UBG, total group eliminations from business income (see instructions).
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