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Furthermore, paragraphs (1) and (2) of subsection (a) shall not apply to any corporation or partnership for any taxable year if such entity (or any predecessor) meets the gross receipts test of subsection (c) for such taxable year. This aspect of 448 Area Code Major Cities Location Map And Time Zone plays a vital role in practical applications.

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• Area Code 448 - Map, time zone, and phone lookup - CallerCenter.
• Area codes 850 and 448 - Wikipedia.
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• Area Code 448 Reverse Lookup - Florida ThisNumber.
• 448 Area Code - National Phone Number Registry.

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