Words and Phrases - "paid for the year"
22 July 2008 Internal T.I. 2008-0284351I7 - Subsection 20(12)
deduction available where no current distributions from the source of income
A Canadian resident individual taxpayer reported the income (which was not distributed) of a wholly-owned S Corporation in his U.S. tax return in...
Words and Phrases
paid for the year