CFM96850 - Interest restriction: joint ventures: group ratio (blended) election

1. CFM96860

   Joint ventures: group ratio (blended) election: application of election
2. CFM96870

   Joint ventures: group ratio (blended) election: example
3. CFM96880

   Joint ventures: group ratio (blended) election: blended net group-interest expense
4. CFM96890

   Joint ventures: group ratio (blended) election: interaction with the non-consolidated investment election
5. CFM96900

   Joint ventures: group ratio (blended) election: treatment of elections in investor groups