| http://www.w3.org/ns/prov#value | - r the last fiscal period, if any, of the partnership ending(A) at or before the end of the taxation year referred to in subsection (4), and(B) at a time when the member is a member of the partnership, and(ii) if the member does not have a specified proportion described in subparagraph (i), the proportion that(A) the fair market value of the member???s interest in the partnership at that timeis of(
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