BANKING
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UnionBanCal Corp., a San Francisco-based unit of Bank of Tokyo-Mitsubishi Ltd., said it will take a one-time gain of $44.8 million in the third quarter for a tax break it’s getting because of losses at its Japanese parent. UnionBanCal said a reduction in its state income tax for 1997 and 1998 would add 76 cents to its third-quarter earnings per share. It was expected to earn $1.71.
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