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that was not a mark-to-market property for, or a specified debt obligation in, the taxpayer’s first taxation year that begins after that time,
that was not a mark-to-market property for, or a specified debt obligation in, the taxpayer’s first taxation year that begins after that time,
that was not a mark-to-market property for, or a specified debt obligation in, the taxpayer’s first taxation year that begins after that time,