Full text
the gift is made in the year and on or before the day that is 30 days after the day on which the taxpayer acquired the security, and
the gift is made in the year and on or before the day that is 30 days after the day on which the taxpayer acquired the security, and
the gift is made in the year and on or before the day that is 30 days after the day on which the taxpayer acquired the security, and