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Interest This section applies to determine the extent to which interest is attributable or properly allocable to income of the related person that is neither subpart F income nor ECI.—Carrie Brandon Elliot, Forbes.com, 2 Sep. 2025 The company reported net income allocable to common stockholders of $28.8 million for the year ended December 31, 2024, compared to $33.7 million in the previous year.—Quartz Intelligence Newsroom, Quartz, 24 Mar. 2025 The distribution of property treatment does not exceed the sum of the distributees’ allocable share of the undistributed PHC income for the year, computed without regard to section 316(b)(2) or section 562(b).—Carrie Brandon Elliott, Forbes, 3 Oct. 2022
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