12 March 2012 External T.I. 2010-0378451E5 - Vested Indefeasibly -- summary under Subsection 70(6)

Para. 8 of IT-449R (archived) re the effect of a buy-sell agreement on the "indefeasibly vested" requirement is still supportable.

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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
316682
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
345572
Extra import data
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