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I-3 - Taxation Act
Section 935.41
Disposition versions
935.41. Where, at any time in a taxation year, a trust governed by a first home savings account uses or permits to be used any property of the trust as security for a loan, the individual who is the holder of the account at that time shall include, in computing the individual’s income for the year, the fair market value of the property at the time it commenced to be so used.
