Assertion: listed financial institution | /r/CapableOf | begin before may
Facets:
Source sentences:
text: For purposes of determining if a listed financial institution is a prescribed financial institution throughout a reporting period in a fiscal year that ends in a taxation year of the listed financial institution that begins before May 8, 2013, paragraphs (a) and (b) should be read without reference to the words “other than an investment plan” and no reference should be made to paragraph (c).