Real Estate Limited Partnerships |
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Real Estate Limited Partnerships Theodore S. Lynn,Harry F. Goldberg,Daniel S. Abrams Snippet view - 1977 |
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addition aff'd affiliates amendment amortized amount application assets blind pool broker-dealer capital gain certificate of limited contribution corporate general partner creditors deductions deemed depreciation determination disclosure disposition distributive share effect estate limited partnership exchange exemption Federal fees filed foreign limited partnership income tax investment investors issuer limited partner Limited Partnership Act limited partnership interests loan ment nership nonrecourse nonrecourse debt offeree representative ordinary income paragraph partnership agreement partnership property payment percent person prior uniform law private placement private placement memorandum prospectus purchase pursuant real estate limited real estate syndications real property recapture received registration statement regulations result Revenue Procedure risk rule Section 4(2 Section 751 property selling Service service of process share of partnership specified substantial tax basis tax consequences tax purposes Tax Reform Act tax shelter tion transaction transfer Treas Uniform Limited Partnership