87.3.1. For the purposes of section 87.3, the amount that, in relation to expenses described in paragraphs a.1 and c.1 of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, is received at a particular time by a corporation that is a member of a partnership under Division II.6.15 of Chapter III.1 of Title III of Book IX shall be computed without reference to the second paragraph of section 1029.8.36.169, the third paragraph of section 1029.8.36.171 and sections 1029.8.36.171.1 and 1029.8.36.171.2.