Versions of s. 127(10.32)(c)
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the amount determined under subparagraph (a)(ii) of the description of A in subsection (10.6) were the total of all amounts, each of which is the average, over the period of three fiscal years immediately preceding and ending in the last calendar year that ended before the end of the particular taxation year, of annual revenue reflected in the financial statements of each corporation that is a member of the group; and