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I-3 - Taxation Act

Section 158.12
Disposition versions

Full text
158.12. For the purpose of applying Title VIII of Book VI to an amount that would, if this division were read without reference to this section, be a matchable expenditure any portion of the cost of which is deductible under section 158.3, the expenditure is deemed to be a tax shelter investment and that Title VIII shall be read without reference to paragraph b of section 851.41.
2001, c. 7, s. 26.
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