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non-portfolio property, of a particular entity for a taxation year, means a property, held by the particular entity at any time in the taxation year, that is
non-portfolio property, of a particular entity for a taxation year, means a property, held by the particular entity at any time in the taxation year, that is
non-portfolio property of a trust or partnership for a taxation year means a property, held by the trust or partnership at any time in the taxation year, that is