Versions of s. 18.2(1), definition “cumulative unused excess capacity”, para (b)(i)(B)(I)

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

2024-06-20 to present available View Source

the taxpayer’s excess capacity for the particular relevant year, determined taking into consideration any reductions to that excess capacity under this subparagraph, in respect of amounts of transferred capacity for years preceding the transfer year, and subparagraph (ii), in respect of amounts of absorbed capacity for the transfer year and any years preceding the transfer year, and