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I-3 - Taxation Act
Section 1086.27
Disposition versions
1086.27. In this Part,
“filing-due date” has the meaning assigned by section 1;
“individual” has the meaning assigned by section 1;
“net capital loss” has the meaning assigned by section 730;
“proceeds of disposition” has the meaning assigned by section 251;
“qualified corporation” has the meaning assigned by section 725.1.3;
“qualifying person” has the meaning assigned by section 47.18;
“security” has the meaning assigned by section 47.18;
“taxation year” has the meaning assigned by section 1.
