Full text
if the disposition time is after March 21, 2016, the fair market value at the disposition time of the consideration, if any, given for the interest, and
if the disposition time is after March 21, 2016, the fair market value at the disposition time of the consideration, if any, given for the interest, and
if the disposition time is after March 21, 2016, the fair market value at the disposition time of the consideration, if any, given for the interest, and