CFM96910 - Interest restriction: joint ventures: qualifying infastructure company JV

  1. CFM96920
    Joint ventures: qualifying infrastructure company JV: treatment of a single QIC JV company
  2. CFM96930
    Joint ventures: qualifying infrastructure company JV: how TIOPA10/s401 and TIOPA10/S427 apply to a single company that has made a section 444 election
  3. CFM96940
    Joint ventures: qualifying infrastructure company JV: example of interaction of S444 with both S427 and S401
  4. CFM96950
    Joint ventures: qualifying infrastructure company JV: application to JV group with QIC subsidiaries
  5. CFM96960
    Joint ventures: qualifying infrastructure company JV: effect on other companies