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if the taxpayer has disposed of the particular securities before 2010, on or before the taxpayer’s filing-due date for 2010, and
if the taxpayer has disposed of the particular securities before 2010, on or before the taxpayer’s filing-due date for 2010, and
if the taxpayer has disposed of the particular securities before 2010, on or before the taxpayer’s filing-due date for 2010, and