By services, 20 November, 2018 25 June 2018 Internal T.I. 2017-0737151I7 - Application of paragraph 40(3.5)(c)
By services, 6 November, 2018 26 January 2018 Internal T.I. 2017-0735771I7 - Application of paragraph 40(3.5)(c)
By services, 12 June, 2018 16 May 2018 IFA Roundtable Q. 5, 2018-0745501C6 - Meaning of “merged or combined” in 40(3.5)(c)(i)
By services, 3 January, 2017 23 August 2016 External T.I. 2015-0614981E5 - Foreign Share for share Exchange
