A foreign cooperative, treated as a corporation under the foreign nation's law, is deemed to have "shares" for the purposes of determining "direct equity percentage" under s. 95(4), for disposition of shares of a foreign affiliate under s. 85.1(3), and for exchanges of shares under s. 86(1).
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
318739
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
346498
Extra import data
{
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"field_stub": false,
"field_legacy_header": "2010 Ruling 2010-037380"
}
"field_editor_tags": [],
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"field_legacy_header": "2010 Ruling 2010-037380"
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