23 January 2008 External T.I. 2006-0206351E5 F - Subsection 69(11) -- summary under Subsection 69(11)

S. 69(11) did not appear to apply to the transfer by a couple of a portion of their interests in a family farm partnership on a rollover basis to their son given that the disclosed series did not entail a deduction claimed by an unaffiliated person.

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610356
d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
610357
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