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under paragraph (c), (d), (k) or (l) of the definition tax basis in subsection 142.4(1) in determining the tax basis of a debt obligation to the insurer, or
under paragraph (c), (d), (k) or (l) of the definition tax basis in subsection 142.4(1) in determining the tax basis of a debt obligation to the insurer, or
under paragraph (c), (d), (k) or (l) of the definition tax basis in subsection 142.4(1) in determining the tax basis of a debt obligation to the insurer, or