Words and Phrases - "same class"

a
91
b
44
c
86
d
57
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
60
n
29
o
41
p
82
q
3
r
78
s
96
t
48
u
16
v
11
w
23
y
2

IRC v. Beveridge, [1979] T.R. 305

Summary Under
Tax Topics - Income Tax Act - Section 54 - Superficial Loss

Shares transferable at will which were acquired in place of shares which had been subject to restrictions on the right to transfer, were not of the "same class" within the meaning of a particular provision of the Finance Act, 1965.

Words and Phrases
same class