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I-3 - Taxation Act

Section 851.22.13.2
Disposition versions

Full text
851.22.13.2. For the purposes of this division, where a taxpayer receives a payment, other than proceeds of disposition, under a specified debt obligation on or after the disposition of the obligation, the payment is deemed not to have been so received at that time but to have been so received immediately before the disposition.
2001, c. 7, s. 129.
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