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It is a 100mm practice round for the Russian/Soviet D-10T tank cannon in T-54/55 tanks and SU-100 tank destroyers. However, it is not Russian made. The "UPBR" is in English - not Russian. A UBR-412 would be an armor piercing round; the addition of the "P" makes it a practice round. The "100TK-KS-19" means that it was made for the Russian 100mm KS-19 antiaircraft cannon which I believe uses the same 100mm X 695mm ammunition as the D-10 cannon.
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