IT170R – Sale of property – When included in income computation
NO: IT-170R DATE: August 25, 1980 SUBJECT: INCOME TAX ACT Sale of Property — When Included in Income Computation REFERENCE: Paragraphs 12(1)(b), 13(21)(c) and subparagraph 54(c)(i) (also section 79 and subparagraphs 13(21)(d)(i), 54(c)(v) and 54(h)(i)) General ¶ 1. The comments contained in this bulletin are specifically directed to transactions that are sales of property and do not necessarily have application in other situations. The comments are inapplicable […]
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