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I-3 - Taxation Act

Section 485.52
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485.52. For the purposes of this section and paragraph b of sections 485.49 and 485.51, where a partnership is at any time a member of another partnership, each member of the partnership is deemed to be a member of the other partnership at that time.
1996, c. 39, s. 142; 1997, c. 3, s. 71.
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