As noted in the Form 502 Instructions on Page 8, if you only have one of the subtractions, then Form 502SU is not needed. In that case, the subtraction would just be entered on Line 13 of Form 502 with the appropriate Code letter.
If this is not the case for you and you have other subtractions in addition to the sale or exchange of U.S. Government obligations, please respond back so that I can look into it further.
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