1079.8.15.4. A return concerning an uncertain tax treatment that is filed with the Minister by a corporation as required under section 1079.8.15.3 may not be considered to be an admission from the corporation that the tax treatment is not in accordance with this Act or the regulations made under it or that any transaction is part of a series of transactions.
2024, c. 112024, c. 11, s. 13011.