function confirmModerate(url,num,pid){ url = url + '?Comments[do]=mod&Comments[pid]=' + pid + '&Comments[id]=' + num + '#Comments_' + num; if (confirm('Do you want to report this comment as inappropriate?')) location.href=url; return 0; } function validate_form(frm) { var value = ''; var errFlag = new Array(); _qfMsg = ''; value = frm.elements['Comments[name]'].value; if (value == '' && !errFlag['name']) { errFlag['name'] = true; _qfMsg = _qfMsg + '\n - Please enter your name'; } value = frm.elements['Comments[captcha]'].value; if (value == '' && !errFlag['captcha']) { errFlag['captcha'] = true; _qfMsg = _qfMsg + '\n - Please enter Security Code'; } value = frm.elements['Comments[mail]'].value; if (value == '' && !errFlag['mail']) { errFlag['mail'] = true; _qfMsg = _qfMsg + '\n - Please enter your e-mail'; } var regex = /^((\"[^\"\f\n\r\t\v\b]+\")|([\w\!\#\$\%\&'\*\+\-\~\/\^\`\|\{\}]+(\.[\w\!\#\$\%\&'\*\+\-\~\/\^\`\|\{\}]+)*))@((\[(((25[0-5])|(2[0-4][0-9])|([0-1]?[0-9]?[0-9]))\.((25[0-5])|(2[0-4][0-9])|([0-1]?[0-9]?[0-9]))\.((25[0-5])|(2[0-4][0-9])|([0-1]?[0-9]?[0-9]))\.((25[0-5])|(2[0-4][0-9])|([0-1]?[0-9]?[0-9])))\])|(((25[0-5])|(2[0-4][0-9])|([0-1]?[0-9]?[0-9]))\.((25[0-5])|(2[0-4][0-9])|([0-1]?[0-9]?[0-9]))\.((25[0-5])|(2[0-4][0-9])|([0-1]?[0-9]?[0-9]))\.((25[0-5])|(2[0-4][0-9])|([0-1]?[0-9]?[0-9])))|((([A-Za-z0-9\-])+\.)+[A-Za-z\-]+))$/; if (value != '' &&!regex.test(value) && !errFlag['mail']) { errFlag['mail'] = true; _qfMsg = _qfMsg + '\n - E-mail address format is invalid'; } value = frm.elements['Comments[text]'].value; if (value == '' && !errFlag['text']) { errFlag['text'] = true; _qfMsg = _qfMsg + '\n - Please enter your comment'; } if (value.length<50 && !errFlag['text']) { errFlag['text'] = true; _qfMsg = _qfMsg + '\n - Comment is too short (50 characters min.)'; } if (value.length>4000 && !errFlag['text']) { errFlag['text'] = true; _qfMsg = _qfMsg + '\n - Comment is too long (4000 characters max)'; } if (_qfMsg != '') { _qfMsg = 'Invalid information entered:' + _qfMsg + '\nPlease correct these fields.'; alert(_qfMsg); return false; } return true; } //]]>

Application of the Passive Activity Loss Disposition Rules to Partnership Redemptions

Article Abstract:

This paper deals with disallowed losses in excess of income from passive activities which are suspended until the subsequent tax year and/or reduce nonpassive income when the interest in the activity is disposed of, making the time of disposition important.

Author: Berkowitz, Mark E.

Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998

Analysis, Evaluation, Taxation, Passive activity (Taxation), Income accounting

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Fraudulent Partnership Was Not Enforced

Article Abstract:

The Tenth Circuit Court of Colorado held that a trustee in bankruptcy can not recover funds from limited partners who received excess funds illegally because the partnership was fraudulent.

Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998

Partnerships, Cases, Limited partnership, Limited partnerships, Bankruptcy trustees

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Subjects list: United States

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