Subsection 5904(2)
Administrative Policy
3 February 1992 T.I. 912951 (March 1993 Access Letter, p. 73 ¶C82-111; Tax Window, No. 16, p. 22, ¶1724)
A return of paid-up capital of a foreign affiliate does not constitute a distribution for purposes of Regulation 5904(2)(a).