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2016 Ruling 2015-0571441R3 - Dutch Cooperative - 93.2 & 95(2)(c) -- attach -- Subsection 93.2(2)

2016 Ruling 2015-0571441R3 - Dutch Cooperative - 93.2 & 95(2)(c) -- attach -- Subsection 93.2(2)

membership interest in Dutch cooperative ruled to be shares

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