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I-3 - Taxation Act

Section 1029.8.36.26
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1029.8.36.26. For the purposes of sections 1029.8.36.5 and 1029.8.36.6, the expenditure referred to in those sections shall be reduced by the amount of the consideration for the disposition of property either to the qualified corporation or a person with whom the qualified corporation does not deal at arm’s length, or to the qualified partnership, one of its members or a person with whom one of its members does not deal at arm’s length, except to the extent that such consideration may reasonably be considered to relate to property resulting from the design activity referred to in either of those sections.
1995, c. 1, s. 157; 1995, c. 63, s. 191; 1997, c. 3, s. 71.
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