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I-3 - Taxation Act
Section 851.22.16.1
Disposition versions
851.22.16.1. Where a taxpayer is a financial institution in a taxation year and disposes of a share that is mark-to-market property of the taxpayer for the year, the taxpayer’s proceeds of disposition do not include any amount that would otherwise be proceeds of disposition to the extent that the amount is deemed under section 508 to be a dividend received except to the extent that the dividend is deemed under subparagraph b of section 568 not to be a dividend.
