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I-3 - Taxation Act

Section 485.47
Disposition versions

Full text
485.47. Where at any time a corporation becomes related to another corporation and it can reasonably be considered that the main purpose of the corporation becoming related to the other corporation is to enable the corporations to file an agreement under this subdivision, the amount specified in the agreement is deemed to be nil for the purposes of subparagraph c of the second paragraph of section 485.13.
1996, c. 39, s. 142; 1997, c. 3, s. 71.
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