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I-3 - Taxation Act
Section 592.3
Disposition versions
592.3. A person or partnership that is (or is deemed by this section to be) a member of a particular partnership that is a member of another partnership is deemed to be a member of the other partnership and to have, directly, rights to the income or capital of the other partnership to the extent of the person or partnership’s direct and indirect rights to that income or capital, for the purpose of applying
(a) except to the extent that the context requires otherwise, a provision of this Title; and
(b) sections 262.0.1 and 555.0.3.
592.3. A person or partnership that is (or is deemed by this section to be) a member of a particular partnership that is a member of another partnership is deemed to be a member of the other partnership and to have, directly, rights to the income or capital of the other partnership to the extent of the person or partnership’s direct and indirect rights to that income or capital, for the purpose of applying
(a) except to the extent that the context requires otherwise, a provision of this Title; and
(b) section 262.0.1.
