Links from Section 798 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(c) “income” where it first occurs in section 795 shall be deemed to include those profits or gains in so far as they arise to one or more than one
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Links to Section 798 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“income” (except where in sections 795(1), 796(2)(b) and subsections (4) and (5) of section 797 it is immediately preceded by “as” or “that person’s” and except also in section 798) includes any income chargeable to income tax by deduction or otherwise and any income which would have been so chargeable if it had been received in the State by a person resident or ordinarily resident in the State; |