an integral part of such statement) of such shareholder (or which includes such shareholder)— (i) which is certified as being prepared in accordance with generally accepted accounting principles, and (ii) which is used for the purposes of a statement or report— (I) to creditors, (II) to shareholders, or (III) for any other substantial nontax purpose. (3) Base period years (A) In general The base period years are the 3 taxable years— (i) which are among the 5 most recent preceding taxable years ending before the taxable year, and (ii) which are determined by disregarding— (I) 1 taxable year for which the amount described in subsection (c)(2)(B) is the largest, and (II) 1 taxable year for which such amount is the smallest. (B) Shorter period If the taxpayer has fewer than 5 taxable years ending before the taxable year, then in lieu of applying subparagraph (A), the base period years shall include all the taxable years of the taxpayer ending before such taxable year. (C) Mergers, acquisitions, etc (i) In general Rules similar to the rules of subparagraphs (A) and (B) of section 41(f)(3) shall apply for purposes of this paragraph. (ii) Spin-offs, etc If there is a distribution to which section 355 (or so much of section 356 as relates to section 355) applies during the 5-year period referred to in subparagraph (A)(i) and the controlled corporation (within the meaning of section 355) is a United States shareholder— (I) the controlled corporation shall be treated as being in existence during the period that the distributing corporation (within the meaning of section 355) is in existence, and (II) for purposes of applying subsection (c)(2) to the controlled corporation and the distributing corporation, amounts described in subsection (c)(2)(B) which are received or includable by the distributing corporation or controlled corporation (as the case may be) before the distribution referred to in subclause (I) from a controlled foreign corporation shall be allocated between such corporations in proportion to their