Law library · Sierra Leone · The Income Tax Act, 2000
Section 77: Cost base of partner's interest.
Status not yet checkedThe Income Tax Act, 2000, Sierra Leone
The cost base of a partner’s interest in a partnership includes any share of partnership income which has beenincluded in the partner’s assessable income in a previous year and any share of exempt income derived by the
partnership which have not been distributed from the partnership.
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