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the fair market value at that time of all members’ interests in the partnership or all beneficiaries’ interests in the trust, as the case may be, and
the fair market value at that time of all members’ interests in the partnership or all beneficiaries’ interests in the trust, as the case may be, and
the fair market value at that time of all members’ interests in the partnership or all beneficiaries’ interests in the trust, as the case may be, and