4 September 1991 T.I. (Tax Window, No. 9, p. 20, ¶1445)

Where there is a partial repayment of a debt acquired by a taxpayer on capital account and at a discount, the taxpayer must use the part...

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Where there is a partial repayment of a debt acquired on income account at a discount, the taxpayer may use either the part disposition method or...

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