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I-3 - Taxation Act

Section 851.22.6
Disposition versions

Full text
851.22.6. This division applies where a taxpayer that is a financial institution disposes of a specified debt obligation that is not a mark-to-market property for the taxation year in which the disposition occurs.
Where a taxpayer disposes of part of a specified debt obligation, this chapter applies as if the part disposed of and the part retained were separate specified debt obligations.
1996, c. 39, s. 235; 2001, c. 7, s. 121.
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