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I-3 - Taxation Act

Section 1121.13
Disposition versions

Full text
1121.13. Subject to section 1121.14, the lesser of the amount designated under section 1121.12 by a trust for a taxation year and the aggregate of all amounts each of which is allocated by the trust under paragraph b of section 1121.12 in respect of the year shall be deducted in computing the trust’s income for the subsequent taxation year.
2001, c. 53, s. 251.
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