Full text
at that time, all or substantially all of the fair market value of the property of the partnership was attributable to property described in subparagraph (a)(iv); (participation dans une société de personnes agricole ou de pêche familiale)
at that time, all or substantially all of the fair market value of the property of the partnership was attributable to property described in subparagraph (a)(iv); (participation dans une société de personnes agricole ou de pêche familiale)
at that time, all or substantially all of the fair market value of the property of the partnership was attributable to property described in subparagraph (a)(iv);