Full text
a person that is at that time a specified person or partnership in respect of the taxpayer under this definition because of paragraph (a) or (b), or
a person that is at that time a specified person or partnership in respect of the taxpayer under this definition because of paragraph (a) or (b), or
a person that is at that time a specified person or partnership in respect of the taxpayer under this definition because of paragraph (a) or (b), or