851.22.24. For the purposes of this Act, the determination of the time when a taxpayer acquired a share shall be made without regard to a disposition or acquisition that occurred because of any of sections 851.22.15, 851.22.23 to 851.22.23.2 and 851.22.23.4 to 851.22.23.6.
1996, c. 39, s. 235; 2004, c. 8, s. 167; 2010, c. 25, s. 101.