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I-3 - Taxation Act

Section 47
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47. For the purposes of this chapter, an individual shall, in computing the income of the individual, include the amounts allocated to the individual under a profit-sharing plan as provided by Title I of Book VII, except those referred to in section 860, and the amounts required by section 857 to be included in computing the individual’s income.
1972, c. 23, s. 41; 1998, c. 16, s. 55.
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