Words and Phrases - "at the time the property was acquired"

a
93
b
44
c
87
d
58
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
42
p
83
q
3
r
80
s
96
t
48
u
16
v
11
w
25
y
2

17 December 1998 External T.I. 9829565 F - ÉMISSION D'ACTION - 4900(12)

Summary Under
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(6)
“at the time the property was acquired” referenced the state of affairs before giving effect to the acquisition

The phrase “at the time the property was acquired by the trust“ in Reg. 4900(12) was interpreted as meaning immediately before rather than...

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Words and Phrases
at the time the property was acquired immediately before
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(12) at the time of acquisition referenced immediately before rather than immediately after the acquisition 66