Versions of s. 142.6(1)(b)

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

2013-06-26 to present available View Source

~~where~~if the taxpayer becomes a financial institution, the taxpayer ~~shall be~~is deemed to have disposed, immediately before the end of its particular taxation year that ends immediately before the particular time, of each ~~property~~of the following properties held by the taxpayer for proceeds equal to the property’s fair market value at the time of that isdisposition:

Full text

if the taxpayer becomes a financial institution, the taxpayer is deemed to have disposed, immediately before the end of its particular taxation year that ends immediately before the particular time, of each of the following properties held by the taxpayer for proceeds equal to the property’s fair market value at the time of that disposition:
2004-08-31 to 2013-06-26 View Source

where the taxpayer becomes a financial institution, the taxpayer shall be deemed to have disposed, immediately before the end of its taxation year that ends immediately before the particular time, of each property held by the taxpayer that is