Full text
a taxpayer acquired a property before October 31, 1994 at a cost less than the fair market value of the property at the time of acquisition,
a taxpayer acquired a property before October 31, 1994 at a cost less than the fair market value of the property at the time of acquisition,
a taxpayer acquired a property before October 31, 1994 at a cost less than the fair market value of the property at the time of acquisition,