Nonresident partner definition
Nonresident partner means an individual, trust, or estate partner
Nonresident partner means an individual, trust, or estate partner that is not a resident partner.
Nonresident partner means a partner that is not a resident partner as defined in this subsection.
More Definitions of Nonresident partner
Nonresident partner means a partner other than a resident partner.
Nonresident partner means an individual, estate of a deceased individual, or trust that was a partner in a Partnership subject to a Partnership Level Audit during the Reviewed Year and is not a Resident Partner, Composite Return Partner, or Withholding Partner.
Nonresident partner means a partner that is not a resident partner and is an indi- vidual, a trust or an estate.