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The State Laws Governing Realty Limited Partnerships1
Tax Considerations in Forming the Limited Partnership11
Tax Treatment of the Partnership16
13 other sections not shown
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98th Cong 9th Cir Add the following Add to note alternative minimum tax amendment application assets basis broker-dealer capital account balances cash certificate of limited Code Commissioner contributes property contribution corporation Court deduction Delete note depreciation distributions election end thereof estate limited partnerships exemption expenditures filing foreign limited partnership House Bill income Insert the following Internal Revenue Service investment investors issuer liability limited partner low-income housing ment nership nonrecourse debt notice offering ordinary income paragraph and substitute partnership agreement partnership interest payment placed in service Private Letter Ruling Proc Prop property is placed purchase pursuant real estate limited real property recapture registered Revision Section securities sentence and substitute service of process Sess SFC Proposal specified subsection substitute the following supra Tax Ct Tax Reform tax shelter taxable taxpayer Text third full paragraph tier partnership tion transaction Treas