CFM96850 - Interest restriction: joint ventures: group ratio (blended) election
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      CFM96860Joint ventures: group ratio (blended) election: application of election
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      CFM96870Joint ventures: group ratio (blended) election: example
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      CFM96880Joint ventures: group ratio (blended) election: blended net group-interest expense
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      CFM96890Joint ventures: group ratio (blended) election: interaction with the non-consolidated investment election
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      CFM96900Joint ventures: group ratio (blended) election: treatment of elections in investor groups