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The opening words of subsection 88(1) reveal that there are four primary requirements that must be satisfied in order for the rollover provision to apply: taxable Canadian corporations, wind-up of subsidiary, 90 percent ownership and arm's-length requirement. Question: Use the following to answer questions 30-35 Find the missing amounts: Case 1 Case 2 Case 3 $798,600 452,100 Net Sales COGS Gross profit Operating expense Operating income $687,500 ? 312,100 273,000 2 612,400 358,900 284,500 98,700 30. 83 billion, up 31% from a year ago. m. 11/23. Department of Education issues final regulations governing income-contingent repayment plans by amending the Revised Pay as You Earn (REPAYE) repayment plan and. Form 8888 (Rev. 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