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carryover rule

Defined in 1 place of the United States Code.

For purposes of this subparagraph, the term “carryover rule” means—

(I) subparagraph (A) of this paragraph,

(II) subparagraphs (C)(ii), (D)(ii), (E)(ii), and (G)(ii) of subsection (b)(1), and

(III) the second sentence of subsection (b)(1)(B).

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