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VERMONT STATUTES AND CODES
§ 5912 - Characterization of income
§ 5912. Characterization of income
The character of any S corporation item taken into account by a shareholder of an S corporation pursuant to subsection 5911(b) of this subchapter shall be determined as if such item were received or incurred by the S corporation and not its shareholder. (Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996.)
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