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I-3 - Taxation Act

Section 979.14
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979.14. (Repealed).
1985, c. 25, s. 143; 2007, c. 12, s. 98.
979.14. The election provided for in the second paragraph of section 429 applies in respect of the balance of funds accumulated in a reserve account for contingent losses by a market-maker who is deemed, under section 979.12, to have withdrawn such balance from the account immediately before his death and by reason thereof.
However, sections 430 to 432 do not apply in respect of the balance contemplated in the first paragraph.
1985, c. 25, s. 143.
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