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INTERGENERATIONAL ROLLOVER PROVISION [1 record]

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Record 1 1986-04-10

English

Subject field(s)
  • Taxation
CONT

... because of a lack of readily available data, a number of amounts cannot be taken into account in attempting to determine an individual's economic income. These include ... the amount of capital gains and small-business shares on which the tax is deferred under the intergenerational rollover provisions.

Key term(s)
  • intergenerational rollover

French

Domaine(s)
  • Fiscalité

Spanish

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