Versions of s. 84.1(2.01)(b)

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

2004-08-31 to present available View Source

where a taxpayer is deemed by paragraph 110.6(19)(a) to have reacquired a share, the taxpayer is deemed to have acquired the share at the beginning of February 23, 1994 from a person with whom the taxpayer was not dealing at arm’s length; and