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the rental of property by a particular partnership or trust, if a person who is related to the individual at any time in the year
the rental of property by a particular partnership or trust, if a person who is related to the individual at any time in the year
from a business of, or the rental of property by, a particular partnership or trust, if a person who is related to the individual at any time in the year
a corporation of which a person who is related to the individual is a specified shareholder at any time in the year, or