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I-3 - Taxation Act

Section 1029.8.36.103
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1029.8.36.103. (Repealed).
1999, c. 86, s. 85; 2009, c. 5, s. 455.
1029.8.36.103. For the purposes of this division, unless the context indicates otherwise, a taxpayer’s share, as a member of a partnership, of any amount for a fiscal period of the partnership is equal to such proportion of that amount as the taxpayer’s share of the income or loss of the partnership for that fiscal period is of the income or loss of the partnership for that fiscal period, on the assumption that, if the income and loss of the partnership for that fiscal period are nil, the partnership’s income for that fiscal period is equal to $1,000,000.
1999, c. 86, s. 85.
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