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Technical Interpretation - External
20 April 2005 External T.I. 2005-0113961E5 F - Avocats nommés à la magistrature
PAYMENTS TO A FORMER PARTNER IN RESPECT OF GOODWILL AND WORK IN PROGRESS Work in progress (WIP) and goodwill, like other properties of a partnership, are considered to be owned by the partnership for tax purposes. ...
Technical Interpretation - External
23 November 2000 External T.I. 2000-0025955 F - AVOCATS NOMMES A LA MAGISTRATURE
PAYMENTS TO A FORMER PARTNER IN RESPECT OF GOODWILL AND WORK IN PROGRESS Work in progress and goodwill, like other properties of a partnership, are considered to be owned by the partnership for tax purposes. ...