16 November 2009 External T.I. 2009-0317591E5 - FX gains/losses when partners assume ptnshp debt -- summary under Subsection 98(3)

Foreign exchange gains or losses generally can be recognized where foreign-currency denominated debt obligations of a partnership are assumed by the former partners on the dissolution of the partnership in accordance with s. 98(3).

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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
316989
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
344644
Extra import data
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"field_roundtable_subquestion": "",
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"field_legacy_header": "16 November 2009 TI 2009-031759 [assumption on s. 98(3) wind-up]"
}