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=INDIRECT("R1C"&COLUMN(A1)*3,)

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or
=OFFSET($A$1,,COLUMN()*3-1)

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=INDIRECT("A"&ROW(1:1)*3)

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=INDEX($A$1:$L$1,,3*COLUMN(A1))
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B1=INDEX($AA,3*(ROW()*COLUMN())-3)
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