Full text
by the taxpayer, where there is no person or partnership that meets the conditions in subparagraphs (b)(i) and (ii); or
by the taxpayer, where there is no person or partnership that meets the conditions in subparagraphs (b)(i) and (ii); or
by the taxpayer, where there is no person or partnership that meets the conditions in subparagraphs (b)(i) and (ii); or