Lawriter - OAC - 5703-5-02 [Rescinded] Date as of which the value of a taxpayer's issued and outstanding shares of stock is determined.

5703-5-02 [Rescinded] Date as of which the value of a taxpayer's issued and outstanding shares of stock is determined.


Effective: 9/7/2018
Five Year Review (FYR) Dates: 6/20/2018
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5733.031, 5733.04, 5733.05
Prior Effective Dates: 01/01/1972, 01/04/1989