Versions of s. 70(9.01)(b)(ii)(B)(II)

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

2017-01-01 to present available View Source

where the property is land (other than land to which subclause (I) applies), the amount that the legal representative designates, which must not be greater than the greater of nor less than the lesser of the fair market value of the property immediately before the time of the disposition of the property, and the adjusted cost base to the taxpayer of the property immediately before the time of the disposition of the property,

Full text

where the property is land (other than land to which subclause (I) applies), the amount that the legal representative designates, which must not be greater than the greater of nor less than the lesser of the fair market value of the property immediately before the time of the disposition of the property, and the adjusted cost base to the taxpayer of the property immediately before the time of the disposition of the property,
2007-02-21 to 2017-01-01 View Source

where the property is land (other than land to which subclause (I) applies), the amount that the legal representative designates, which must not be greater than the greater of nor less than the lesser of the fair market value of the property immediately before the time of the disposition of the property, and the adjusted cost base to the taxpayer of the property immediately before the time of the disposition of the property,