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EFTA00742409
more than 50% is invested in five or fewer issuers. -2- CH199 0879111-5.079337.0011 EFTA00742410 Example #2: B contributes a minority position in Stock Y with a fair market value of $1,000 and an adjusted tax basis of $500, and C contributes a minority position in Stock Z with a fair market value of
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