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9 June 2022 External T.I. 2022-0930081E5 - Application of paragraph 251.1(4)(c) -- attach -- Paragraph 251.1(4)(c)
9 June 2022 External T.I. 2022-0930081E5 - Application of paragraph 251.1(4)(c) -- attach -- Paragraph 251.1(4)(c)
reference to “trust” includes a person that happens to be a trust
