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I-3 - Taxation Act
Section 851.22.22.4
Disposition versions
851.22.22.4. If an amount has been deducted under section 851.22.22.2 in computing a taxpayer’s income for the taxpayer’s transition year, there must be included in computing the taxpayer’s income, for each particular taxation year of the taxpayer that ends after the beginning of the transition year, and in which particular taxation year the taxpayer is an insurer, the amount determined by the formula
A × B/1,825.
In the formula in the first paragraph,
(a) A is the amount deducted under section 851.22.22.2 in computing the taxpayer’s income for the taxpayer’s transition year; and
(b) B is the number of days in the particular taxation year that are before the day that is 1,825 days after the first day of the transition year.
851.22.22.4. If an amount has been deducted under section 851.22.22.2 in computing a taxpayer’s income for the taxpayer’s transition year, there must be included in computing the taxpayer’s income, for each particular taxation year of the taxpayer that ends after the beginning of the transition year, and in which particular taxation year the taxpayer is a financial institution, the amount determined by the formula
A × B/1,825.
In the formula in the first paragraph,
(a) A is the amount deducted under section 851.22.22.2 in computing the taxpayer’s income for the taxpayer’s transition year; and
(b) B is the number of days in the particular taxation year that are before the day that is 1,825 days after the first day of the transition year.
