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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 deductions referred to in the relevant deductions provision, producing the net residuary income for taxation purposes.</description>
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      <description>Income from residuary sources is computed by taking gross residuary income and reducing it by the deductions referred to in the relevant deductions provision, producing the net residuary income for taxation purposes.</description>
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