Income Tax Treatment of Limited Liability Partnerships (LLPs) - IRAS
Income Tax Treatment of Limited Liability Partnerships (LLPs) - IRAS
Income Tax Treatment of Limited Liability Partnerships (LLPs) - IRAS
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(“ITA”)] for a YA that exceed the person’s aggregate taxable income for<br />
that YA.<br />
3.9 Unabsorbed trade losses<br />
The trade loss incurred by a person for a YA that exceed the person’s<br />
income from all sources for that YA.<br />
3.10 Unabsorbed donations<br />
The approved donations made by a person in a YA that exceeds his<br />
statutory income for that YA. Approved donations are donations approved<br />
for tax deduction and made to approved recipients under sections 37(3)(b),<br />
(c), (d), (e) or (f) <strong>of</strong> the ITA.<br />
3
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