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Transfers of Stock or Securities to Investment Partnerships: A Dangerous Exception Lurking for the Unwary | Freeman Law


i.e., an investment partnership). Under the Treasury Regulations, a
transfer of property to an
investment partnership occurs when:
i. the transfer results, directly or indirectly, in diversification of the transferor’s interest; and
ii. the transferee is (a) a regulated investment company, (b) a real estate investment trust, or (c) a corporation more than 80 percent of the value of whose assets (excluding cash and nonconvertible debt obligations from consideration) are held for investment and are readily marketable stocks or securities, or interests in regulated investment companies or real estate investment trusts.
Thus, a transfer to an investment partnership only occurs when ....

Treasury Regulations , Letter Ruling , Treasury Regulation , Taxpayer Relief Act , கருவூலம் ஒழுங்குமுறைகள் , கடிதம் ஆளும் , கருவூலம் ஒழுங்குமுறை , வரி செலுத்துவோர் துயர் நீக்கம் நாடகம் ,

How taxation burden has increased for small businesses with Barbara Weltman

How taxation burden has increased for small businesses with Barbara Weltman
smallbusinessadvocate.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from smallbusinessadvocate.com Daily Mail and Mail on Sunday newspapers.

Jim Blasingame , Barbara Weltman , Treasury Department , Taxpayer Relief Act , ஜிம் பிளசிங்கமே , கருவூலம் துறை , வரி செலுத்துவோர் துயர் நீக்கம் நாடகம் ,