Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subdivisions 815 - B and 815 - C apply in relation to the * net income of a partnership in the same way those Subdivisions apply in relation to the taxable income of an entity other than a partnership.
(2) Subdivisions 815 - B and 815 - C apply in relation to a * partnership loss of a partnership in the same way those Subdivisions apply in relation to a * tax loss of an entity other than a partnership.