Versions of s. 132.2(2), definition “qualifying exchange”

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2009-03-12 to 2013-06-26 View Source

qualifying exchange means a transfer at any time (in this section referred to as the “transfer time”) of all or substantially all of the property of a mutual fund corporation (other than a SIFT wind-up corporation) or mutual fund trust to a mutual fund trust (in this section referred to as the “transferor” and “transferee”, respectively, and as the ~~“funds”)~~“funds”), ~~where~~if

Full text

qualifying exchange means a transfer at any time (in this section referred to as the “transfer time”) of all or substantially all of the property of a mutual fund corporation (other than a SIFT wind-up corporation) or mutual fund trust to a mutual fund trust (in this section referred to as the “transferor” and “transferee”, respectively, and as the “funds”), if
2004-08-31 to 2009-03-12 View Source

qualifying exchange means a transfer at any time (in this section referred to as the “transfer time”) of all or substantially all of the property of a mutual fund corporation or mutual fund trust to a mutual fund trust (in this section referred to as the “transferor” and “transferee”, respectively, and as the “funds”) where