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immediately before the death of a person, where the shares were held immediately before the particular time by an estate that acquired the shares because of the person’s death, or
immediately before the death of a person, where the shares were held immediately before the particular time by an estate that acquired the shares because of the person’s death, or
immediately before the death of a person, where the shares were held immediately before the particular time by an estate that acquired the shares because of the person’s death, or
immediately before the death of a person, where the shares were held immediately before the particular time by an estate that acquired the shares because of the person’s death;