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22 June 2015 Internal T.I. 2014-0553731I7 - Deduction of Terminal Loss - Wind-up -- attach -- Subsection 20(1)
22 June 2015 Internal T.I. 2014-0553731I7 - Deduction of Terminal Loss - Wind-up -- attach -- Subsection 20(1)
deemed depreciable property in fact not used for income-producing purpose