Regulation 5102

Table of Contents

Administrative Policy

24 October 1996 T.I. 962987 (C.T.O. "Thirty Percent Limited Partner Interests")

A limited partnership which is formed with one general and one nominee limited partner prior to a public offering will not qualify under Regulation 5102(1)(e) or under paragraph (e) of the definition of "qualified limited partnership" in Regulation 5000(7).