Full text
income (including a capital gain) that is reasonably attributable, directly or indirectly, to the amount described in subparagraph (i).
income (including a capital gain) that is reasonably attributable, directly or indirectly, to the amount described in subparagraph (i).
income (including a capital gain) that is reasonably attributable, directly or indirectly, to the amount described in subparagraph (i).