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I-3 - Taxation Act

Section 851.22.0.5
Disposition versions

Full text
851.22.0.5. Section 851.16 does not apply to capital losses of a fund from the disposition, under sections 851.22.0.3 and 851.22.0.4, of property on a qualifying transfer to the extent that the amount of such capital losses exceeds the amount of capital gains of the fund from the disposition of such property.
2020, c. 16, s. 128.
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