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    <description>Appropriate Fraction denotes the proportionate extent to which income arising from a capital asset transferred was immediately before that transfer applicable to charitable or religious purposes, serving to allocate the income from the transferred capital asset between charitable or religious application and other uses for tax treatment.</description>
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      <description>Appropriate Fraction denotes the proportionate extent to which income arising from a capital asset transferred was immediately before that transfer applicable to charitable or religious purposes, serving to allocate the income from the transferred capital asset between charitable or religious application and other uses for tax treatment.</description>
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