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I-3 - Taxation Act

Section 851.22.21.1
Disposition versions

Full text
851.22.21.1. The rules in section 851.22.21.2 apply if
(a)  section 851.22.15 deems the taxpayer to have disposed of a specified debt obligation immediately before the end of the taxpayer’s transition year (in section 851.22.21.2 referred to as the “particular disposition”); and
(b)  the specified debt obligation was owned by the taxpayer at the end of the taxpayer’s base year and was not a mark-to-market property of the taxpayer for the taxpayer’s base year.
2010, c. 25, s. 98.
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