2000 Ruling 2000-0028423 - partnership dissolution under 98(3) -- summary under Subparagraph 53(1)(e)(iv)

In determining the ACB to a partner of its interest in a partnership for the purposes of s. 98(3), that ACB will be increased by liabilities of the partnership assumed by the partner immediately before that time.

Topics and taglines
Topic
Income Tax Act - s. 53(1)(e)(iv)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
311970
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
344857
Extra import data
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