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I-3 - Taxation Act

Section 70.1.1
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70.1.1. An individual may deduct an amount that is an excess profit sharing plan amount (as defined in section 1129.66.9) of the individual for the year, other than any portion of the excess profit sharing plan amount for which the individual’s tax for the year under section 1129.66.10 is waived or cancelled.
2015, c. 21, s. 109.
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