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Under 11 U.S.C. Section 101, the term:
(51C) ''small
business'' means a person engaged in commercial or business
activities (but does not include a person whose primary activity is the business of owning
or operating real property and activities incidental thereto) whose aggregate
noncontingent liquidated secured and unsecured debts as of the date of the petition do not
exceed $2,000,000;
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