Law library · Sierra Leone · The Income Tax Act, 2000
Section 76, The Income Tax Act, 2000
Status not yet checkedThe Income Tax Act, 2000, Sierra Leone
(1) A contribution to a partnership by a partner of an asset owned by the partner is treated as a disposal of theasset to the partnership.
(2) A partner’s interest to a partnership is treated as a business asset of the partner for income tax purposes.
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