Assets excluded from this Part except as respects royalties (ss 810-813)

Contents

Section 810 – Mutual trade or business [CTA 2009 s 810] Section commentary
Section 811 – Sound recordings [CTA 2009 s 811] Section commentary
Section 812 – Master versions of films [CTA 2009 s 812] Section commentary
Section 813 – Computer software treated as part of cost of related hardware [CTA 2009 s 813] Section commentary

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