Full text
the taxpayer referred to in paragraph (4)(a) or (a.4), as the case may be, is alive at the particular time, and
the taxpayer referred to in paragraph (4)(a) or (a.4), as the case may be, is alive at the particular time, and
the taxpayer referred to in paragraph (4)(a) or (a.4), as the case may be, is alive at the particular time, and