Search for: "The Individual, Partnership, or Unincorporated Association" Results 21 - 40 of 114
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21 Jan 2023, 11:56 am by Gene Takagi
In California, members of an unincorporated nonprofit association (UNA) have limited liability protection so an UNA is generally preferable to an unincorporated association or a partnership (both of which do not offer limited liability protection, meaning that members or partners may be personally liable for any liabilities of the association or partnership). [read post]
11 Sep 2014, 6:17 am by David M. Goldman
THE GCA DEFINES THE TERM "PERSON" TO "INCLUDE ANY INDIVIDUAL, CORPORATION, COMPANY, ASSOCIATION, FIRM, PARTNERSHIP, SOCIETY, OR JOINT STOCK COMPANY. [read post]
5 May 2014, 12:23 pm by David M. Goldman
Unlike individuals, corporations, partnerships, and associations; unincorporated trusts do not fall within the definition of "person" in the GCA. [read post]
9 Jul 2017, 7:21 pm by Sabrina I. Pacifici
(Note: The United States defines foreign direct investment as the ownership or control, directly or indirectly, by one foreign person [individual, branch, partnership, association, government, etc.] of 10% or more of the voting securities of an incorporated U.S. business enterprise or an equivalent interest in an unincorporated U.S. business enterprise [15 CFR §806.15 (a)(1)].) [read post]
15 May 2014, 11:51 am by David M. Goldman
The href="http://blog.princelaw.com/2014/05/14/did-atfs-determination-on-nics-checks-open-the-door-for-manufacture-of-new-machineguns-for-trusts/">Prince Law Blog quotes the same letter I wrote about a few days ago where the ATF determined that "Unlike individuals, corporations, partnerships, and associations; unincorporated trusts do not fall within the definition of "person" in the GCA. [read post]
19 Nov 2017, 9:10 pm by Marco Rossi
Transfer taxes charged upon the acquisition of the real estate (alternatively, registration tax or VAT) vary depending on the nature and tax status of the buyer (foreign private individual, foreign company purchasing and owning the real estate directly, or foreign individual or corporate investor purchasing and owning the real estate through an Italian controlled entity), as well as the nature and tax status of the seller (private individual vs. unincorporated… [read post]
19 Nov 2017, 9:10 pm by Marco Rossi
Transfer taxes charged upon the acquisition of the real estate (alternatively, registration tax or VAT) vary depending on the nature and tax status of the buyer (foreign private individual, foreign company purchasing and owning the real estate directly, or foreign individual or corporate investor purchasing and owning the real estate through an Italian controlled entity), as well as the nature and tax status of the seller (private individual vs. unincorporated… [read post]
18 May 2018, 9:24 am by Colby Pastre
Although unincorporated businesses don’t pay entity-level taxes almost by definition – hence the term “pass-through” – New York would upend those rules by imposing a 5 percent tax on the New York-apportioned income of select unincorporated businesses (LLCs and partnerships, but not S corporations), then providing an individual income tax credit valued at 93 percent of the amount paid under the new unincorporated business tax.… [read post]
5 May 2009, 2:35 pm
" was a repeatedly expressed concern.Interestingly, the students also agreed that it would be quite all right for an unincorporated business -- such as a partnership or sole proprietorship -- to pursue a religious agenda. [read post]
7 Mar 2011, 2:17 pm by BLOG
It noted that this conclusion was the probable intent of the statute because at the time the exemption was drafted the tort treatises were in agreement that a corporation, partnership or unincorporated association has no personal right of privacy. [read post]
21 Oct 2019, 6:46 am by Kevin Kaufman
The proposed amendment would read, “The legislature may not impose a tax on the net incomes of individuals, including an individual’s share of partnership and unincorporated associated income. [read post]
In the case of individuals, OFSI can take action against such persons both in their personal capacity (i.e. where the individual themselves breaches a prohibition or fails to comply with an obligation) and, in the case of ‘officers of a body’[1], for breaches or failures by their relevant body corporate or unincorporated association that took place with the consent or connivance of the officer or which was attributable to any neglect on the part of the… [read post]
11 Jan 2018, 2:36 pm by John L. Culhane, Jr.
” (emphasis included) A party entitled to an award under this provision of the EAJA must be an individual with a net worth that did not exceed $2 million at the time the civil action was filed, or an owner of an unincorporated business, or any partnership, corporation, association, unit of local government, or organization, with a net worth that did not exceed $7 million at the time the civil action was filed, and which did not have more than 500 employees… [read post]
21 Nov 2021, 10:47 am by Gene Takagi
Unlike the case with typical unincorporated associations and general partnerships, members of a California unincorporated nonprofit association have some degree of limited liability protection. [read post]
8 Mar 2024, 1:18 pm by bklemm@foley.com
Additional Guidance Regarding Co-Ownership — 761 Regulations As noted above, the Final Direct Payment Rules do not permit an entity taxed as a partnership to make a direct pay election, even if all of the partners are entities that would individually be eligible for direct pay. [read post]
19 Apr 2010, 6:00 am
The Agreement had provided specifically that its object was to create an unincorporated association, and the function of each member was entirely interchangeable with the function of another. [read post]
9 Nov 2020, 7:54 am by Kyle Persaud
,,Section 2017 of these Rules, says,  “Except as otherwise provided by law, any person, corporation, partnership, or unincorporated association shall have capacity to sue or be sued in this state. [read post]
14 Jun 2011, 3:55 am
The term “person" means "an individual, a body corporate, a trust, a partnership, a fund, an unincorporated association or organization or a foreign state. [read post]
19 Dec 2011, 6:43 am by James F. McDonough, Jr.
“Corporations” are defined at §101(9) to include “associations”, “partnership associations,” “joint-stock companies,” “unincorporated companies or associations” and “business trusts. [read post]
23 Dec 2013, 6:17 am
’ Under [Georgia Code § 16–1–3], which contains the definitions of certain words used in Title 16, and which has not been amended since 1982, a `person’ is `an individual, a public or private corporation, an incorporated association, government, government agency, partnership, or unincorporated association. [read post]