Full text
the fair market value at the transfer time of the consideration (other than units of the transferee) received by the transferor for the disposition of the property;
the fair market value at the transfer time of the consideration (other than units of the transferee) received by the transferor for the disposition of the property;
the fair market value at the transfer time of the consideration (other than units of the transferee) received by the transferor for the disposition of the property;