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    <title>Computation of income from residuary sources</title>
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    <description>Income from residuary sources is computed by taking gross residuary income and reducing it by the amounts specified as allowable reductions under the statutory deduction regime referred to in section 57, yielding the residuary-source income included in total income.</description>
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      <description>Income from residuary sources is computed by taking gross residuary income and reducing it by the amounts specified as allowable reductions under the statutory deduction regime referred to in section 57, yielding the residuary-source income included in total income.</description>
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