Encyclopedia
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.
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. ↩