Regulation 1103 - Elections to Include Properties in Class 1

Table of Contents

Regulation 1103 - Elections to Include Properties in Class 1
Subsection 1103(2d)
Administrative Policy(2)
Articles(1)

Subsection 1103(2d)

Administrative Policy

22 August 2000 T.I. 2000-000288 -

General discussion.

14 November 89 T.I. (April 90 Access Letter, ΒΆ1168)

The rules relating to transfers of depreciable property contained in s. 13(5) govern a transfer pursuant to an election under Regulation 1103(2d).

Articles

Hayos, "Regulation 1103(1) - The Sometimes Forgotten Election", Witterick on Corporate Acquisitions, Vol. 1, No. 1, p. 23.

Tax Topics