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5 February 2003 External T.I. 2002-0178415 F - PARTIE 1.3 AVANCES SUR CONTRAT -- attach -- Paragraph 181.2(3)(c)
5 February 2003 External T.I. 2002-0178415 F - PARTIE 1.3 AVANCES SUR CONTRAT -- attach -- Paragraph 181.2(3)(c)
deferred revenue included in capital only to the extent of actual advances