Irish contractual funds, which gave the unitholders proportionate undivided co-ownership interests in the assets of each "sub-fund (i.e., portfolio) were not trusts to which s. 94(1) applied, with unitholders treated as earning or realizing directly the income or gains from the portfolio property.
Topics and taglines
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
319944
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
341369
Extra import data
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