If the election is made, all of the taxpayer's interests in rental real estate, including those held in the form of limited partnership
interests, are combined into one rental real estate activity.
Thus, a controlling interest is more valuable than a minority or limited partnership
For instance, the legislative history indicates that a partner holding both general and limited partnership
interests should bifurcate those interests.
The defendants in the In Re Real Estate Associates Limited Partnerships
Litigation are: National Partnership Investment Corp.
Certain commentators have indicated that the family limited partnership
should be considered the integral component of an estate plan after credit shelter planning and an irrevocable life insurance trust.
Chimicles & Tikellis LLP of Haverford, PA announces the approval of the settlement of In re Phoenix Leasing Limited Partnership
Litigation, a class action filed against Phoenix American, Inc.
As the nation's only online limited partnership
auction, ABP offers a fast and efficient way of matching buyers and sellers.
Rather, the children are receiving limited partnership
interests which have no control over partnership affairs, and which cannot readily be sold.
Investors can check alternate pricing for limited partnerships
by contacting the American Partnership Board at 800/736-9797 (www.
Acta's original investors, Greylock Limited Partnerships
and US Venture Partners, both headquartered in Menlo Park, Calif.
24, 1997--Developers Diversified Realty Corporation of Moreland Hills, Ohio and two limited partnerships
controlled by North Olmsted, Ohio Developer Daniel E.
The proceeds of the private placement will be used for drilling the lands of the limited partnerships
These new laws will bring Scottish limited partnerships
into line with other limited partnerships
in the UK.
469(h)(2) was not applicable to their interests in the LLPs or LLCs because the entities were not limited partnerships
and they held their interests in the entities as general partners.
Among the forms that Canadian business activities may take are corporations, limited liability companies (LLCs) and regular or limited partnerships