Restrictions to the “tainting effect” of trading partnership ...
For income tax purposes, income of a partnership from leasing and letting or from capital assets is to be reclassified as trading income where the partnership also receives a negligible amount of income from a participation in a trading partnership; however, such “tainted” income is not subject to trade tax.
Kategorien: Supreme Tax Court cases
Schlagwörter: partnership income, trade tax, tainted i ...
