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26 Aug 2013, 3:48 am
Eastwood cited in support NYULPA § 108(3) which provides: An assignee, who does not become a substituted limited partner, . . . is only entitled to receive the share of the profits or other compensation by way of income, or the return of his contribution, to which his assignor would otherwise be entitled. [read post]
5 Dec 2011, 6:33 am
Of course, this is not true with regard to limited partners. 3. [read post]
10 Dec 2009, 9:55 am
‘(2) TREATMENT OF LOSSES- ‘(A) LIMITATION- Any net loss with respect to such interest shall be allowed for any partnership taxable year only to the extent that such loss does not exceed the excess (if any) of- ‘(i) the aggregate net income with respect to such interest for all prior partnership taxable years, over ‘(ii) the aggregate net loss with respect to such interest not disallowed under this… [read post]
20 Dec 2022, 3:41 pm
The 3-year holding period rule applies to all partnerships, including tiered partnerships. [read post]
6 May 2015, 12:32 pm
I see 3 basic possibilities, which differ in 3 dimensions. [read post]
22 May 2014, 11:45 am
”Update 3:40 pm.: comment from Faskens [read post]
31 Jan 2020, 11:15 am
Note: This Open Access journal does not charge any APC for accepted articles.Forum: Humanitarian Networks and Partnerships Week 2020, Geneva, 3-7 February 2020 [info]- Promotes inter-network collaboration.Seminar: Is Humanitarian Action Accountable? [read post]
17 Oct 2013, 6:00 pm
The Lampedusa Tragedy Prompts the Question: Does the UN Have Any Impact on the World’s Migrants? [read post]
24 Mar 2009, 3:40 am
The Italian parliament on March 3, 2009 enacted law n. 20 which authorizes the ratification of the new U.S. [read post]
16 Feb 2011, 1:44 pm
3) What is your current utilization? [read post]
30 Aug 2023, 10:56 am
If one of the aforementioned entities is part of an ultimate partnership that owns the facility, such entity must own at least a 1% interest in each material item of partnership income, gain, loss deduction and credit and be a managing member at all times throughout the existence of the partnership for the partnership to be eligible for the reserved capacity limitation. [read post]
12 Dec 2023, 10:17 am
Issue 3: Distribution of Building-1 to Purchaser. [read post]
24 Apr 2015, 1:09 pm
This does not apply if a partner whose name is incorporated in that of the CV, becomes a silent partner (Section 7:837 subsection 3 Civil Code). [read post]
20 Jan 2020, 12:30 pm
Events & opportunities:Seminar: What Does ‘Social Cohesion’ Mean for Refugees and Hosts? [read post]
26 Apr 2023, 8:35 am
Does government ‘do God? [read post]
14 Feb 2023, 10:36 am
And how does China view the current China-Iran relations? [read post]
22 Nov 2020, 11:33 am
A partnership interest is a QPI that meets the requirements of the participation test if the organization holds directly (within the meaning of paragraph (c)(2)(i) of this section) or indirectly (within the meaning of paragraph (c)(2)(ii) of this section) no more than 20 percent of the capital interest during the organization’s taxable year with which or in which the partnership’s taxable year ends and the organization does not significantly… [read post]
5 Sep 2013, 5:29 am
What does that mean exactly? [read post]
27 Jun 2010, 4:39 pm
Good performance really does matter. [read post]
28 May 2008, 5:15 am
§ 301.7701-3(b)(i). [read post]
