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15 October 1999 External T.I. 9908175 F - PERTE EN CAPITAL VS PTPE -- attach -- Interpretation/Definition Provisions
15 October 1999 External T.I. 9908175 F - PERTE EN CAPITAL VS PTPE -- attach -- Interpretation/Definition Provisions
deeming there to be a disposition does not mean that it is deemed to be to a person
