{HEAD ~ A semiconductor substrate} is provided which includes {TAIL ~ a first well region} having a first conductivity type, a second well region having the first conductivity type, a first gate structure overlying the first well region and the second gate structure overlying the second well region 
{ HEAD ~ A semiconductor substrate } is provided which includes { TAIL ~ a first well region } having a first conductivity type , a second well region having the first conductivity type , a first gate structure overlying the first well region and the second gate structure overlying the second well region
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