Lands and buildings of a partnership that were distributed to its partners on a winding-up under s. 98(3) would be capital properties in their hands notwithstanding that they immediately disposed of those properties to a subsidiary of one of the former partners.
Topics and taglines
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
313755
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
346176
Extra import data
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