Partnership Merger: A Fourth Method of Incorporating a Partnership
Article Abstract:
Three methods of incorporation have been to transfer partnership assets, distribution and transfer, and tranfer of partnership interests to a corporation. Merging a limited liability company or partnership with a corporation is a fourth method.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1999
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Defectively Formed Limited Partnership Still Has Capacity to Sue
Article Abstract:
The California Court of Appeals held in a case that when a limited partnership sues before its certificate is obtained, the entity has legal personality to sue as a general partnership under California's Uniform Limited Partnership Act.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
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Advising Pension Plans and Other Tax Exempt Entities on Investments in Partnerships
Article Abstract:
This article discusses the provisions of unrelated business taxable income rules and the Employee Retirement Income Security Act of 1974 governing tax-exempt and pension funds that invest in partnerships.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1997
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