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select a1.INVNUM, a1.INVDATE, a1.INVLINE, a1.INVAMT,
ifnull((select b1.TAXNUM from TAX as b1 where a1.INVNUM = b1.TAXNUM
and a1.INVLINE =
(select min(c1.INVLINE) from INV as c1 where c1.INVNUM = a1.INVNUM)),0) as tax
from INV as a1
order by a1.INVNUM desc, a1.INVLINE
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