Section 75: Taxation of partners.

(1) The assessable income of a resident partner includes the partner’s share of partnership income for the year of (2) The assessable income of a non-resident partner includes the partner’s share of Sierra Leone – source partnership income for the year of assessment. (3) A resident partner is allowed a deduction for the partner’s share of partnership loss for the year of assessment. (5) Income, expenses or losses derived or incurred by a partnership retain their character as to geographic source and type of income, expense or loss in the hands of the partners. Disposals of property to and by a partnership.