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Is Insert Sheet must be completed by PA corporations claiming the exemption for tangible and intangible assets for Capital Stock Tax purposes and foreign corporations electing to use the single factor exempt asset fraction for Foreign Franchise Tax purposes. Tables 1, 2, 3 and 4 of this Insert Sheet must be completed by all corporations apportioning taxable income and by foreign and PA corporations using the three (3) factor formula to compute the taxable value of capital stock. A. AVERAGE TOTA.

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