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22 Oct 2018, 11:28 am
Note that gain passed through to an individual from a partnership, limited liability company, limited liability partnership, tax-option corporation, trust or estate can qualify for the exclusion.16 As an example, an individual investing in a limited partnership that made an investment in an LLC would be able to exclude the gain passed through from the limited partnership’s sale of its interest in the LLC, provided that the limited partnership… [read post]
22 Oct 2018, 11:28 am
Note that gain passed through to an individual from a partnership, limited liability company, limited liability partnership, tax-option corporation, trust or estate can qualify for the exclusion.16 As an example, an individual investing in a limited partnership that made an investment in an LLC would be able to exclude the gain passed through from the limited partnership’s sale of its interest in the LLC, provided that the limited partnership… [read post]
6 Oct 2011, 3:19 pm
In such instance, the qualifying portfolio company would become a majority-owned subsidiary of the new parent company. [3] However, a VC fund is permitted to have up to 20% of its committed capital in a “non-qualifying basket,” which can include any investment that does not constitute a qualifying investment or a short term holding. [read post]
17 Nov 2020, 11:51 pm
Bulgaria is one of the few EU Member States without access to either same sex marriage or any type of civil partnership. [read post]
7 May 2008, 12:41 pm
Does Katten expect its white males to show up and spout politically incorrect statements? [read post]
24 Jan 2016, 4:00 am
Depends on how we see the world https://t.co/dk2pbJQTYd -> How the Liberal ‘revenue neutral’ tax plan could cost billions and could push top talent south https://t.co/Wng7ZyEXO0 -> Beastie Boys | Beastie Boys Resolve Copyright Battle With Monster https://t.co/FHKEohAemE -> Troubling, but true, How does misinformation spread online? [read post]
11 Oct 2018, 6:37 am
Nevada taxes wage income at a low rate under the state’s Modified Business Tax but does not tax investment income. [read post]
9 Apr 2020, 2:01 am
Regulation (EC) No. 2201/2003 does not take priority according to § 97 para. 1 s. 2 FamFG because it does not regulate the international jurisdiction for enforcement. [read post]
5 Dec 2022, 4:23 am
If you guessed #1, your guessed correctly at the trial level but lost on appeal. [read post]
1 Apr 2007, 8:31 am
As used in this section: (1) Associate is defined in section 3(8) of RESPA (12 U.S.C. 2602(8)) [read post]
2 Nov 2010, 4:33 pm
Here are some highlights: 1. [read post]
1 Jun 2010, 7:53 am
As an indication, in 2004 there were approximately 47 individuals whose net worth was $20 million or more. [read post]
7 Jan 2014, 7:46 am
Wash. filed Oct. 1, 2010). [read post]
1 Jun 2023, 5:51 am
The CTA may cover limited partnerships (LPs), limited liability partnerships (LLPs), or general partnerships, depending on state requirements. [read post]
23 Sep 2013, 7:53 am
A bank, partnership, corporation, a nonprofit, an LLC or a trust can also be accredited investors as long as they satisfy certain tests. [read post]
30 Sep 2019, 1:24 pm
[ii] Chapter 20 does not require parties to comply with panel rulings. [read post]
25 May 2011, 4:30 am
(Editors’ Note: See the CAFA Law Blog analysis of Pew posted on August, 20, 2005). [read post]
25 May 2010, 3:00 am
Their after-tax income is still in the top 1% of the country. [read post]
31 Aug 2018, 5:23 am
I started Monday with Part 1, Tuesday with Part 2, and Wednesday Part 3. [read post]
25 Jun 2014, 2:19 am
GARCIA, Appellee. 5th District.Partnerships -- Corporations -- Dissolution -- Trial court did not err in dissolving partnership which leased a medical office building from a corporation owned by the same parties who own the partnership upon finding that the partners have engaged in conduct which has made it not practical to carry on the business of the partnership -- Court erred in failing to also dissolve the corporation which owned the property where the shareholders are… [read post]