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I-3 - Taxation Act

Section 851.22.13.1
Disposition versions

Full text
851.22.13.1. Notwithstanding section 175.1.1, where a taxpayer that holds a specified debt obligation receives a penalty or bonus because of the repayment before maturity of all or part of the principal amount of the debt obligation, the payment is deemed to be received by the taxpayer as proceeds of disposition of the obligation.
2001, c. 7, s. 129.
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