Full text
to have made a supply of the property or service for consideration paid at that time equal to the fair market value of the property or service at that time; and
to have made a supply of the property or service for consideration paid at that time equal to the fair market value of the property or service at that time; and
to have made a supply of the property or service for consideration paid at that time equal to the fair market value of the property or service at that time; and