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limited partnership
(redirected from Limited partnerships)

    Also found in: Medical, Legal, Financial, Encyclopedia, Wikipedia 0.01 sec.
limited partnership
n.
A partnership in which some of the partners have a limited liability to the firm's creditors.
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The Tax Court concluded that Congress had contemplated that entities that are substantially equivalent to limited partnerships are considered presumptively passive under Sec.
LLCs, LLPs, and the passive loss rules by Calderilla, Cecilia / The Tax Adviser
[ILLUSTRATION OMITTED] The court additionally found interests in tenancies in common that were held by the taxpayers were not interests in limited partnerships and, therefore, they also were not subject to the Sec.
Nonpassive losses: new case treats losses from LLPs, LLCs as ... by Josephs, Stuart R. / California CPA
First, limited partnerships are created not by the intention of the parties but by statute, by filing registration papers with the state.
What Are Limited Partnership Agreements? by Mark Warner / Law community
 
 
 
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