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I-3 - Taxation Act

Section 1029.8.21.39
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1029.8.21.39. (Repealed).
2001, c. 51, s. 103; 2002, c. 40, s. 124; 2009, c. 15, s. 224.
1029.8.21.39. For the purposes of the first paragraph of section 1029.8.21.37, where a corporation is a member of an associated group in a particular taxation year, its assets applicable to that year are equal to the amount by which the total of those assets, otherwise determined for the purposes of this division, and the aggregate of all amounts each of which is the assets of another member of the group applicable to its taxation year that ends in the particular year, exceeds the total of the amount of investments the members of the group own in each other and the balance of inter-corporate accounts.
The assets of a member of the associated group applicable to its taxation year that ends in the particular year is determined in accordance with the second paragraph of section 1029.8.21.37.
2001, c. 51, s. 103; 2002, c. 40, s. 124.
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