CFM96910 - Interest restriction: joint ventures: qualifying infastructure company JV

1. CFM96920

   Joint ventures: qualifying infrastructure company JV: treatment of a single QIC JV company
2. CFM96930

   Joint ventures: qualifying infrastructure company JV: how TIOPA10/s401 and TIOPA10/S427 apply to a single company that has made a section 444 election
3. CFM96940

   Joint ventures: qualifying infrastructure company JV: example of interaction of S444 with both S427 and S401
4. CFM96950

   Joint ventures: qualifying infrastructure company JV: application to JV group with QIC subsidiaries
5. CFM96960

   Joint ventures: qualifying infrastructure company JV: effect on other companies