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

On a winding-up of a partnership, "for the purposes of determining the ACB to each Partner of that Partner's interest in the Partnership for the purposes of subsection 98(3), the Partner's share of the net income of the Partnership for the fiscal period that commenced on XXXXXXXX and will end immediately before 'that time' will be added to the ACB of that Partner's interest in the Partnership as of the time immediately prior to 'that time' pursuant to subparagraph 53(1)(e)(i)".