{"type":"doc","content":[{"type":"paragraph","attrs":{"id":"v0-p-1575"},"content":[{"type":"text","text":"if the asset is covered by paragraph"},{"type":"text","text":" "},{"type":"text","text":"12D(1)(h)—the associated entity referred to in subparagraph"},{"type":"text","text":" "},{"type":"text","text":"12D(1)(h)(i); or"}]}]}