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" CB 1, concluded that equal weight must be given to each of the four corporate characteristics of continuity of life, centralization of management, limited liability, and free transferability of interests. "
Options to Improve Tax Compliance and Reform Tax Expenditures - 178. lappuse
autors: United States. Congress. Joint Committee on Taxation - 2005 - 430 lapas
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Reports of the United States Tax Court, 80. sējums

United States. Tax Court - 1983 - 1248 lapas
...Commissioner, supra at 187 (Dawson, Chief Judge, concurring). We turn now to the characteristics of continuity of life, centralization of management,...liability, and free transferability of interests. Although these characteristics, or standards, are prescribed under authority of the Internal Revenue...
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Reports of the Tax Court of the United States, 66. sējums

United States. Tax Court - 1976 - 1210 lapas
...resemblance. For the purpose of comparing corporations with partnerships, the significant characteristics are: continuity of life; centralization of management;...liability; and free transferability of interests. Other corporate or noncorporate characteristics may also be considered if appropriate in a particular...
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Hearings, Reports and Prints of the Joint Committee on Taxation

United States. Congress. Joint Committee on Taxation - 1978 - 514 lapas
...determination of the tax status of a limited partnership, other factors taken into account under present law (continuity of life, centralization of management, limited liability and free transferability of interest) are also relevant to this determination. The Administration contends that publicly marketed...
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Reform of Corporate Taxation: Hearing Before the Committee on Finance ...

United States. Congress. Senate. Committee on Finance - 1984 - 658 lapas
...have been carefully structured such that they lack at least two of the corporate characteristics of continuity of life, centralization of management,...liability, and free transferability of interests; as such, these limited partnerships are not classified as associations taxable as corporations under...
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Proposals Relating to Tax Shelters and Other Tax-motivated Transactions ...

United States. Congress. House. Committee on Ways and Means - 1984 - 120 lapas
...and are therefore irrelevant in determining the classification. With respect to the other four, ie, continuity of life, centralization of management,...liability, and free transferability of interests, an entity generally will be classified as a corporation rather than a partnership only if it possesses...
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Tax Reform Proposals: Tax Shelters and Minimum Tax

1985 - 104 lapas
...and are therefore irrelevant in determining the classification. With respect to the other four, ie, continuity of life, centralization of management,...liability, and free transferability of interests, an entity generally will be classified as a corporation rather than a partnership only if it possesses...
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Federal Taxation of Real Estate

Allan J. Samansky, James Charles Smith - 1985 - 840 lapas
...limited partnerships are taxable as corporations or partnerships.12 The corporate characteristics are continuity of life, centralization of management, limited liability, and free transferability of interests.13 To qualify as a partnership as was generally desired, the LLC could have no more than...
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Issues Relating to Passthrough Entities: Hearings Before the Subcommittee on ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures - 1986 - 314 lapas
...corporation only if the association has more than two of the four relevant corporate characteristics (continuity of life, centralization of management,...liability, and free transferability of interests). Under these regulations, only in rare situations will a partnership formed under a uniform partnership...
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Securitization of Credit: Inside the New Technology of Finance

James A. Rosenthal, Juan M. Ocampo - 1991 - 286 lapas
...of the following four corporate characteristics in order to qualify for partnership tax treatment: continuity of life, centralization of management,...liability, and free transferability of interests. Orrick, Herrington Ac Sutcliffe opined that the Trust lacked at least thtee of these characteristics:...
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Asset-Backed Securities

Anand K. Bhattacharya, Frank J. Fabozzi - 1996 - 436 lapas
...of four characteristics not common to both corporations and partnerships. These characteristics are continuity of life, centralization of management,...liability, and free transferability of interests. After the "check-thebox" regulations become final, trusts drafted to have a partnership fallback will...
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