9 March 2012 Internal T.I. 2011-0421491I7 - At-Risk Amount and Paragraph 111(4)(e) -- summary under Subsection 96(2.3)

where the adjusted cost base (ACB) of a partnership interest has been stepped up under s. 111(4)(e), s. 96(2.3) will reduce the ACB of the interest for at-risk amount purposes to the previous ACB.

Topics and taglines
Topic
Income Tax Act - s. 96(2.3)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
314135
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
346551
Extra import data
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