Full text
at that time, all or substantially all of the fair market value of the property owned by the corporation was attributable to property described in subparagraph (a)(iv);
at that time, all or substantially all of the fair market value of the property owned by the corporation was attributable to property described in subparagraph (a)(iv);
at that time, all or substantially all of the fair market value of the property owned by the corporation was attributable to