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I-3 - Taxation Act

Section 979.11
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979.11. (Repealed).
1985, c. 25, s. 143; 2007, c. 12, s. 98.
979.11. Notwithstanding section 979.9, a market-maker who is an employee is not required to include, in computing his income for a taxation year, an amount withdrawn by him from his reserve account for contingent losses within the year, to the extent that he uses that amount to compensate for his share of a loss pursuant to an agreement entered into under section 979.2.
1985, c. 25, s. 143.
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