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I-3 - Taxation Act
Section 851.22.14
Disposition versions
851.22.14. Where, in a taxation year that begins after 31 October 1994, a taxpayer that is a financial institution in the year disposes of a property that is a mark-to-market property for the year, there shall be included in computing the taxpayer’s income for the year the profit, if any, from the disposition and there shall be deducted in computing the taxpayer’s income for the year the loss, if any, from the disposition.
