|
95 Applicability of General Anti-Avoidance Rule
|
|
96 Impermissible avoidance arrangement
|
|
97 Arrangement to lack commercial substance
|
|
98 Consequence of impermissible avoidance arrangement
|
|
99 Treatment of connected person and accommodating party
|
|
100 Application of Chapter
|
|
101 Framing of guidelines
|
|
102 Definitions
|