| http://www.w3.org/ns/prov#value | - (7) For the purposes of the foregoing subsections, where only a portion of any dividend, interest, royalty, services, technical advice, assistance, rental or other income is gross income of a person from a source of his for the basis period for a year of assessment or for an accounting period treated as if it were the basis period for that year, regard shall be had to that portion and to so much o
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