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9 Sep 2013, 5:52 am by Doug Cornelius
A partnership is treated as a PTP if (i) interests in the partnership are traded on an established securities market, or (ii) interests in the partnership are readily tradable on a secondary market or the substantial equivalent thereof. [read post]
1 Jul 2021, 1:00 am by Emma Kent
Data is not available for 2020 and 2021. [11] Section 218 of the Act. [12] Wilkinson v Kitzinger (No 2) [2007] 1 FLR 295, per Sir Mark Potter P at [50]. [13] See paragraph 21(2)(d) of Schedule 5; paragraph 5(2)(d) of Schedule 6; and paragraph 10(3)(a) of Schedule 7. [14] GW v RW (Financial Provision: Departure from Equality) [2003] 2 FLR 108; IX v IY [2018] EWHC 3053 per Williams J at [68]; MB v EB [2019] EWHC 1649. [15] Levin, I. (2004). [read post]
21 Mar 2008, 12:55 am
Because a distribution of property does not generate gain, some partnerships obtained and distributed marketable securities so that the partner would not be taxed. [read post]
8 Apr 2013, 2:54 am by Peter Mahler
Since the complaint does not set forth a specific or even a reasonably certain termination date, it does not satisfy the “definite term” element of section 62 (1) (b). [read post]
20 Sep 2017, 1:43 am by Joseph Leahy
” RUPA § 202(c)(1)(i) & (v); accord UPA § 7(4)(a) & (d). [read post]
9 Feb 2008, 11:52 am
One difference I noted was the question of when does a civil union or domestic partnership start? [read post]
13 Apr 2011, 12:10 am by admin
Furthermore, the words “undefined time” used in Section 32(c) does not necessarily mean an “indefinite period” (Keith v. [read post]
11 May 2012, 9:33 am by Mike Scarcella
’” Rotenberg said as Congress considers cybersecurity proposals, “the decision in EPIC v. [read post]
13 Aug 2018, 3:26 am by Peter Mahler
A Train Wreck of a Valuation Case If you want a lesson in how not to litigate an appraisal proceeding, look no further than Fredericks Peebles & Morgan LLP v Assam, 300 Neb. 670 [Sup Ct Aug. 3, 2018], in which the Nebraska Supreme Court recently affirmed the appraisal court’s determination, pursuant to the buy-out provisions of a law firm partnership agreement, of the $590,000 fair market value of a withdrawn partner’s 23.25% partnership… [read post]
30 Aug 2012, 6:46 am
In the leading Indian decision on the point, Linklaters v ITO, this solution has been rejected. [read post]
1 Apr 2008, 1:08 pm
In 2001 they registered their relationship under the German law on registered life partnership of February 16th 2001 (BGBl. 2001 I, p. 266). [read post]