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The taxpayer's loss from participation in an investment partnership


The taxpayer's loss from participation in an investment partnership — this amount, obtained in such a manner, is negative and is recognized as the taxpayer's loss from participation in an investment partnership in relation to the corresponding operations1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 214.5, paragraph 8 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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