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    <title>Amendment of section 70</title>
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    <description>Amendment to the Income-tax Act deletes the parenthetical subsection marker, removes the phrase excluding capital gains from section 70, and omits the former subsection two, thereby bringing capital gains within the section and eliminating the separate subordinate provision.</description>
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      <description>Amendment to the Income-tax Act deletes the parenthetical subsection marker, removes the phrase excluding capital gains from section 70, and omits the former subsection two, thereby bringing capital gains within the section and eliminating the separate subordinate provision.</description>
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