Browse Limited partnership topic

Taxation subtopic

Articles 1-58 out of 58 article(s) Title Author Type Date Words LLC interests as limited partnership interests: sec. 469 revisited. Cackovic, Craig Dec 1, 2009 1426 Preparing Canadian structures for 2010. Felten, Brent E. Sep 1, 2009 1664 Massachusetts to require withholding by partnerships, LLCs, "S" corporations, and certain estates and trusts. Nov 7, 2008 954 A practical guide to the tax issues of investing in master limited partnerships. Magana, Adam; Bucurel, Andrea Aug 1, 2008 2299 Tennessee Technical Corrections Bill Could Subject Many Family-Owned LLCs And Limited Partnerships To Tennessee Franchise And Excise Tax. Apr 22, 2008 556 Settlement doesn't legitimize sham. Schnee, Edward J. Sep 1, 2007 286 Department of Finance Consultation Paper on Tax and Other Issues Related to Income Trusts and Limited Partnerships. Scarlett, James Sep 26, 2005 749 Partnership investments by public charities: tax reporting complexities. Spencer, Gwen Jul 1, 2005 543 Limited partnership's absence of profit motive affirmed. Walford, Donald L. Jun 1, 2005 803 Exiting a partnership. Schnee, Edward J. May 1, 2005 765 Valid transfers excluded from gross estate. Pulliam, Darlene Oct 1, 2004 814 Significant recent developments in estate planning. Whitlock, Brian T. Sep 1, 2004 3677 FLP transfers were bona fide. O'Driscoll, David Jul 1, 2004 1378 The new allure of global commodities markets: flow-through limited partnerships offer an intriguing investment option for high-income earners. Hood, Andrew Jun 1, 2004 1670 FLP administration issues. Satchit, Vinu Jun 1, 2004 2667 Revisiting sec. 704(c). Williams, Elizabeth S. Apr 1, 2004 2105 Discounting FLP interests. Schlueter, Joseph F. Feb 1, 2004 1143 Fundamentals of Family Limited Partnerships. Aug 18, 2003 2090 Practically IRS proof: preserving the tax benefits of family limited partnerships. (Planning). Schiller, Keith Jul 1, 2003 2374 Creating a FLP to place a barrier between business and personal assets. Ellentuck, Albert B. Jun 1, 2003 1643 IRS's current position on FLPs. Packard, Pamela May 1, 2003 353 Sec. 2036 and FLPs. Lerman, Jerry L. Apr 1, 2003 1501 FLP issues and opportunities. Holtz, Joan C. Apr 1, 2003 1762 A FLP tax-saving strategy. Ochsenschlager, Thomas P. Feb 1, 2003 775 FLPs as estate planning tools. Medoff, Donna Dec 1, 2002 581 When is an assignee or judgment creditor taxed on partnership income? Bakale, Anthony Aug 1, 2002 1174 Federal tax classification of entities with zero-equity members. Packard, Pamela May 1, 2002 1060 Limited partnerships in corporate distribution planning. Packard, Pamela May 1, 2001 398 Passive losses and sec. 731 gain. Packard, Pamela May 1, 2001 574 Validly formed FLP was recognized for estate tax purposes. Fiore, Nicholas J. Jan 1, 2001 858 Converting a general partnership interest into a limited partnership interest tax-free. Ellentuck, Albert B. Oct 1, 2000 957 Family Limited Partnerships, Corporations, and Valuation Issues. MacCrate, James R.; McEvoy, James B. Jul 1, 2000 3132 Valuation of assets transferred to entity in determining gain. McManus, Richard F. Jul 1, 1999 1176 IRS factual inquiries in audits of family limited partnerships and sample entity appraisal checklist. Sparks, Brian C. Jun 1, 1999 2169 Preferential aspects of FLPs. Wallgren, Don Apr 1, 1999 410 Beware of FLP traps. Hollingsworth, Danny P. Apr 1, 1999 4664 New equipment leasing LLCs may avoid SE tax. Heatley, Warren Feb 1, 1999 436 IRS assaults on FLPs. Wright, Jeffrey M. Nov 1, 1997 480 Deductibility of limited partners' legal fees. Brief Article Oct 1, 1997 416 When is a family limited partnership an appropriate tax savings vehicle? Washelesky, Frank L. Oct 1, 1997 1041 Using partnerships to make gifts at a discounted value. Ellentuck, Albert B. Jun 1, 1997 1188 Partnership investment taxed to IRA. Lynch, Michael Brief Article Apr 1, 1997 327 Self-employment tax for limited partners. Sobol, Horacio E. Brief Article Apr 1, 1997 370 Unitizing basis when a selling or liquidating partner owns both limited and general partnership interests. Ellentuck, Albert B. Feb 1, 1997 1040 Guaranteed payments for the use of capital may result in self-employment tax. Robbins, Valerie C. Aug 1, 1996 547 Family limited partnerships and charitable deductions. Dickerson, Thomas J. May 1, 1996 1070 Gifts of family limited partnership interests. Josephs, Stuart R. Brief Article May 1, 1996 408 Transfers of encumbered property to a partnership by more than one partner. Ellentuck, Albert B. Feb 1, 1996 1427 Shaping your practice: planning a foundation to give your business structure and form. Moore, Walter B.; Poznanski, Peter J.; Koryta, Louise Dec 1, 1995 5672 Passive loss relief for real estate professionals. Corrick, Stephen R. Nov 1, 1995 1314 Self-employment tax for LLC members. Stoops, Kenneth E. May 1, 1995 899 Final sec. 704(c) regulations issued. Edquist, David Apr 1, 1995 574 SE tax treatment of LLCs' members. Starr, Samuel P. Apr 1, 1995 423 Minimizing self-employment tax: strategies to reduce the tax burden. Cleveland, Grover Mar 1, 1995 5339 Family limited partnerships. Fiore, Nicholas Oct 1, 1994 664 LLPs: a new form of organization. Kanovsky, Sharon Jul 1, 1994 777 Family limited partnership may be preferable to a family gift trust. Hjelmstad, Robert P. Jan 1, 1994 702 Ordinary loss allowed limited partner who abandoned interest. Wagenbrenner, Anne Nov 1, 1991 354