SUBPARA

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AcronymDefinition
SUBPARASubparagraph
References in periodicals archive ?
Furthermore, this problem would not be solved by the same change in language that was used in subparagraph (F), because P could not argue that P did not exist prior to the transaction.
Foreign exchange gains earned or realized in prior years: Subparagraph (b)(i) applies only to foreign exchange gains realized in the year in which foreign affiliate shares are disposed of.
New subparagraph 95(2)(a)(v) will include the income or loss in active business earnings of the affiliate.
Does the entire amount described in paragraph 17(2)(a) generate a deemed loan under subsection 17(2) if it is reasonable to conclude that any portion of such amount is related to a loan or transfer as described in subparagraph 17(2)(b)(i)?
Subparagraph 95(2)(a)(i): Portfolio Income of a Captive Insurance
TEI presumes that the words "at the end of the particular year" in draft subparagraph 20.
In accordance with clause 2 of article 14 of the Law of the Republic of Belarus of 13 July 2012 "On public procurement of goods (works, services)" and subparagraph 1.
Subparagraph (ii) of the regulations provides that an adjusted taxable loss reduces the excess limitation carryforward, rather than the taxpayer's excess interest expense.
The participants in this electronic auction must not be subject to: clause 3 of article 14, article 16 of the Law of the Republic of Belarus of 13 July 2012 "On public procurement of goods (works, services)", subparagraph 1.
Subparagraph (b) of that regulation discusses the reasonable cause exception.
Requirements to the composition of participants are formed by the customer (organizer) in accordance with clause 2 of Article 14 of the Law of the Republic of Belarus of July 13, 2012 "On public procurement of goods (works, services)" and subparagraph 1.
Subparagraph 40(2)(g)(ii) of the Income Tax Act disallows recognition of a capital loss on debt unless the debt was acquired by the taxpayer for the purpose of gaining or producing income from business or property (other than exempt income) or as consideration for the disposition of capital property to a person with whom the taxpayer is dealing at arm's length.