Cooperative farms shall observe the restrictions set forth in Subparagraphs 1 ~ 4 above.

六合作农场应受第一款至第四款规定之限制。

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Documentation evidencing compliance with Article 3, paragraph 1, subparagraphs 1, 2, and 7.

符合第三条第一项第一款、第二款及第七款之证明文件。

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Article 38 No time limit shall be set on the term of protection for the rights provided for in Subparagraphs (1) and (2) of the first paragraph in Article 37 of this Law.

第三十八条本法第三十七条第一款第(一)项、第(二)项规定的权利的保护期不受限制。

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If interpreted literally, subparagraphs (C) and (A), when read together, will give the appearance that newly elected S corporations will enjoy a shortened recognition period.

FORBES: A Closer Look At The Fiscal Cliff Deal's Impact On The Built-In-Gains Recognition Period For S Corporations