Administrative Policy
24 October 1996 External T.I. 9629875 - 30% LIMITED PARTNER INTEREST
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).
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 5000 - Subsection 5000(7) - Qualified Limited Partnership | 40 |