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I-3 - Taxation Act

Section 671.2
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671.2. For the purposes of sections 772.2 to 772.13, there shall be deducted in computing a trust’s income from a particular source for a taxation year the aggregate of all amounts each of which is an amount deemed, because of a designation under section 671 by the trust for the year, to be income of beneficiaries under the trust from that source.
1995, c. 63, s. 48.
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