Substantial performance rule
Effective date
Commentary –
Stamp Taxes Reporter ¶90-105
Land transactions
Generally
Commentary –
Stamp Taxes Reporter ¶20-205
Substantial performance without completion
Commentary –
Stamp Taxes Reporter ¶20-215
Leases
Commentary –
Stamp Taxes Reporter ¶60-425
Rent taken into account
Commentary –
Stamp Taxes Reporter ¶60-705