Partnership Tax Status. It is more likely than not that the Partnership will be treated as a partnership as defined in Sections 7701(a)(2) and 761(a) of the Code and not as an association taxable as a corporation, and that the Limited Partners will be subject to tax as partners pursuant to Sections 701-706 of the Code.
Appears in 7 contracts
Samples: Subscription Agreement (Redwood Mortgage Investors Viii), Subscription Agreement (Redwood Mortgage Investors Viii), Subscription Agreement (Redwood Mortgage Investors Viii)
