Versions of s. 142.2(5)(a)

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

2004-08-31 to 2009-03-12 View Source

on October 31, 1994, a taxpayer whose 1994 taxation year ends after October 30, 1994 held a share of a corporation in which the taxpayer did not have a significant interest at any time in the year, and