（四）购进农产品时，除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者农产品销售发票计算的进项税额，国务院另有规定的除外；
for (const arr of arrays) { result.set(arr, offset); offset += arr.length; }
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``@receiver isNil ifTrue: ``@nilBlock -> ``@receiver ifNil: ``@nilBlockOr maybe with single backticks?