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The State Laws Governing Realty Limited Partnerships
Tax Treatment of the Partners
The Tax Reform Act of 1976 and Real Estate Limited
3 other sections not shown
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36 CCH Tax 9th Cir Accelerated depreciation activity Add at end Add to note alternative minimum tax amount attach schedule avail Bankruptcy Act broker-dealer carryover basis rules carryover paragraph CCH Fed CCH Tax Ct Chapter 7A Commissioner Conference Committee Report contributed property corporate costs discussed in Chapter estate limited partnerships filed Form furnished gain or loss House Report instruction for Schedule investment tax credit investors issuer liability limited partners lndebtedness lnstruction lnvestment long-term capital gain merits and risks nonrecourse offer for sale offered pursuant offeree representative offeree representative(s offering circular ordinary income partnership agreement percent person acting prior Private Letter Rulings private placement proposed business prospective investment qualified offerees real estate limited real property registered partnership registration statement Regulation rehabilitation Revenue Act Section 4(2 Securities Act Release Service Supp Supplement Tax Reform Act tax shelters taxable taxpayer Text transaction ULPA