1 December 1993 Annual CTF Roundtable, Q.16, 932866 -- attach -- Disposition
merger of foreign debtor
Disposition
2008 Ruling 2008-0272141R3 - Conversion of Delaware corporation into LLC -- attach -- Disposition
conversion into Delaware LLC of U.S. corp. holding taxable Canadian property
15 February 2007 External T.I. 2006-0214151E5 - Disposition of Partnership Interest -- attach -- Disposition
dissolution of partnership triggers disposition
Marren v. Ingles (1980), 54 TC 76, [1980] UKHL TC (HL) -- attach -- Disposition
deferred appreciation right
O'Brien v. Benson's Hosiery (Holdings) Ltd. (1979), 53 TC 241 (HL) -- attach -- Disposition
Greiner v. The Queen, 84 DTC 6073, [1984] CTC 92 (FCA) -- attach -- Disposition
"otherwise disposed of" includes extinguishment on surrender
Dobell v. The Queen, 77 DTC 5316, [1977] CTC 458 (FCTD) -- attach -- Disposition
2004 Ruling 2004-0065921R3 - Conversion of corporations into LLCs -- attach -- Disposition
conversion into California or Delaware LLC
14 February 2014 Internal T.I. 2013-0490891I7 - Revocable Living Trust -- attach -- Disposition
revocable living trust formed on initial settlement date
2012 Ruling 2011-0410181R3 - Variation of trust indenture -- attach -- Disposition
addition of preferred units
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