Foreign partnership definition

Foreign partnership means an association of two or more persons to carry on as co-owners of a

Foreign partnership means an association of two or more persons to carry on as co-owners of a business for profit formed under the laws of any state or jurisdiction other than the Commonwealth, and includes, for all purposes of the laws of the Commonwealth, a foreign registered limited liability partnership.

Foreign partnership means an unincorporated entity formed under the law of a jurisdiction other than this state which would be a partnership if formed under the law of this state. The term includes a foreign limited liability partnership.

Examples of Foreign partnership in a sentence

• Foreign partnership & foreign income – no deferral for U.S. partners since need foreign corporate status to avoid conduit, transparent treatment; includes an LLC treated as a partnership.Planning: Use a foreign “blocker” corp.

• Section 45-21-04.3 of the North Dakota Century Code is created and enacted as follows:45-21-04.3. Foreign partnership - Conversion of foreign partnership authorized to transact business in this state.

• United States person is defined in section 7701(a)(30).(3) Foreign partnership.

• As provided in§ 1.1293–1(c)(1), shareholders owning stock of a QEF by reason of an interest in the partnership take into account the section 1293 inclusions with respect to the QEF shares owned by the part- nership under the rules applicable to inclusions of income from the partner- ship.(B) Foreign partnership.

• Foreign partnership fails to pay 1446 tax and sole foreign partner fails to pay all tax required to be shown on partner’s U.S. income tax return.

More Definitions of Foreign partnership

Foreign partnership means an association that would be a partnership subject to this chapter but for the fact that its govern- ing law is not the law of this state. The term includes a foreign lim- ited liability partnership.

Foreign partnership foreign trust", "foreign estate", "foreign person", "affiliate" of a "foreign person" or a "United States intermediary" of a "foreign person" within the meaning of IRC Sections 897 and 1445, the Foreign Investments in Real Property Tax Act of 1980, the International Foreign Investment Survey Act of 1976, the Agricultural Foreign Investment Disclosure Act of 1978, or the regulations promulgated pursuant to such Acts or any amendments to such Acts.

Foreign partnership foreign trust" or "foreign estate" under Section 1445 of the Code, and containing all such other information as is required to comply with the requirements of such Section.

Foreign partnership means an association of two or more persons to carry on as co-owners of a 714 business for profit formed under the laws of any state or jurisdiction other than this Commonwealth, 715 and includes, for all purposes of the laws of this Commonwealth, a foreign registered limited liability 716 partnership.

Foreign partnership. ’ means a partnership formed under the laws of any state other than this state or under the laws of a foreign country.

Foreign partnership means a partnership formed under

Foreign partnership means any partnership that is formed under the laws of any jurisdiction other than the United States of America or any State thereof.