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    <title>Substitution of new section for section 4</title>
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    <description>The substituted section mandates that an employer&#039;s gross profits from an establishment for any accounting year be computed in the manner specified in the First Schedule, making the Schedule the authoritative method for profit calculation and imposing on employers the obligation to follow that method.</description>
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      <description>The substituted section mandates that an employer&#039;s gross profits from an establishment for any accounting year be computed in the manner specified in the First Schedule, making the Schedule the authoritative method for profit calculation and imposing on employers the obligation to follow that method.</description>
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