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I-3 - Taxation Act

Section 1029.8.36.12
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1029.8.36.12. For the purposes of section 1029.8.36.10, the assets of a corporation or partnership that is associated in a taxation year or fiscal period, as the case may be, with one or more other corporations or partnerships is equal to the amount by which the aggregate of the assets of the corporation or partnership, as the case may be, and the assets of each corporation or partnership associated with it, as determined under sections 1029.8.36.10 and 1029.8.36.11, exceeds the aggregate of the amount of investments the corporations and partnerships own in each other and the balance of accounts between the corporations and partnerships.
1995, c. 1, s. 157; 1997, c. 3, s. 71; 2022, c. 23, s. 100.
1029.8.36.12. For the purposes of section 1029.8.36.10, the assets of a corporation that is associated in a taxation year with one or more other corporations is equal to the amount by which the aggregate of the assets of the corporation and of each corporation associated with it, as determined under sections 1029.8.36.10 and 1029.8.36.11, exceeds the aggregate of the amount of investments the corporations own in each other and the balance of accounts between the corporations.
1995, c. 1, s. 157; 1997, c. 3, s. 71.
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