Examples of Resulting partnership in a sentence
For purpos- es of paragraph (d) of this section, a recip- ient partnership is a partnership that is treated as receiving, for Federal income tax purposes, assets and liabilities from a divided partnership, either directly (under the assets-over form) or indirectly (under the assets-up form).(iv) Resulting partnership.
Forpurposes of paragraph (d) of this section, a recipient partnership is a partnership that is treated as receiving, for Federal income tax purposes, assets and liabilities from a divided partnership, either directly (under the assets-over form) or indirectly (under the assets-up form).(iv) Resulting partnership.