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12 February 2008 External T.I. 2006-0217301E5 F - Actions admissibles de petite entreprise -- attach -- Subparagraph (c)(i)

12 February 2008 External T.I. 2006-0217301E5 F - Actions admissibles de petite entreprise -- attach -- Subparagraph (c)(i)

assets held through a trust do not qualify

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