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by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or
by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or
by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or