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I-3 - Taxation Act
Section 979.38
Disposition versions
979.38. An amount may be deducted in computing a qualified shipowner’s taxable income for a taxation year that is equal to the part of the amount included in computing that income for the year as interest and dividends attributable to qualified property within the shipowner’s tax-free reserve, if the amount is not otherwise deductible in computing the shipowner’s taxable income for the year.
