Full text
the lesser of the fair market value of the share at that time and such amount as is designated in the prescribed form by the individual in respect of the share, and
the lesser of the fair market value of the share at that time and such amount as is designated in the prescribed form by the individual in respect of the share, and
the lesser of the fair market value of the share at that time and such amount as is designated in the prescribed form by the individual in respect of the share, and