Part I
Treatment of tax losses
General rules for tax losses
IA 1What this subpart does
This subpart—
- defines the relationship between the core provisions of this Act, the provisions of this Part, and other provisions in this Act that allow a person with a tax loss to use the amount of the loss; and
- establishes the general rules for using a tax loss.
Compare
- 2004 No 35 s IE 1(1)(a)