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I-3 - Taxation Act

Section 636
Disposition versions

Full text
636. The rules provided for in paragraphs a to c of section 645 apply where, by virtue of the death of an individual, a taxpayer acquires a property that was an interest in a partnership immediately before the individual’s death, other than an interest to which section 639 to 644 applied, and the taxpayer is not a member of the partnership and does not become a member of such partnership by reason of such acquisition.
1977, c. 26, s. 67; 1997, c. 3, s. 71.
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