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I-3 - Taxation Act

Section 119.19
Disposition versions

Full text
119.19. Notwithstanding any other provision of this Part, an amount paid or payable by a taxpayer pursuant to a legal obligation to pay interest on borrowed money used for the purpose of acquiring a small business bond is deemed to be an amount paid or payable, on borrowed money used for the purpose of earning income from a business or property.
1984, c. 15, s. 28.
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