Any amount included in gross income under—
(i)#
section 951(a) (relating to amounts included in gross income of United States shareholders), or
(ii)#
section 1293 (relating to current taxation of income from qualified funds).
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Any amount included in gross income under—
section 951(a) (relating to amounts included in gross income of United States shareholders), or
section 1293 (relating to current taxation of income from qualified funds).