Words and Phrases - "holding"

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25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation

“holding” refers to direct holding/this purpose is a question of fact
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Words and Phrases
holding
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 139.1 - Subsection 139.1(1) - Mutual Holding Corporation "holding" must be direct holding 59