18 December 2002 Internal T.I. 2002-0161747 - INTEREST EQUITY ACCOUNTING -- summary under Paragraph 20(1)(c)

Equity accounting may not be used to determine accumulated profits for the purpose of establishing interest deductibility on the payment of dividends or the return of capital.

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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
314398
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
343327
Extra import data
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