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2. Partnership taxation in the United States - Wikipedia

   en.wikipedia.org/wiki/Partnership_taxation_in...

   An allocation is not substantial if at the time the allocation becomes part of the partnership agreement, (1) the after-tax economic consequences of at least one partner may be enhanced compared to such consequences if the allocation was not contained in the partnership agreement, and (2) there is a strong likelihood that the after-tax ...

3. Limited partnership - Wikipedia

   en.wikipedia.org/wiki/Limited_partnership

   The limited partnership provides the limited partners a return on their investment (similar to a dividend), the nature and extent of which is usually defined in the partnership agreement. General Partners thus bear more economic risk than do limited partners, and in cases of financial loss, the GPs will be the ones which are personally liable.

4. Partnership taxation - Wikipedia

   en.wikipedia.org/wiki/Partnership_taxation

   Instead, the owners of the entity pay tax on their "distributive share" of the entity's taxable income, even if no funds are distributed by the partnership to the owners. Federal tax law permits the owners of the entity to agree how the income of the entity will be allocated among them, but requires that this allocation reflect the economic ...

5. Do Only Rich Families Have a Family Limited Partnership? - AOL

   www.aol.com/only-rich-families-family-limited...

   A family limited partnership (FLP) is a complex structure that serves a strategic purpose for individuals desiring to manage and protect family assets, limit liability and potentially secure tax ...

6. Family Limited Partnership - Wikipedia

   en.wikipedia.org/wiki/Family_Limited_Partnership

   Limited Partners have an economic interest in the FLP, but typically lack two noteworthy rights: control and marketability. Limited Partners have no ability to control, direct, or otherwise influence the operations of the FLP. They can neither buy additional assets, nor sell existing assets, and they cannot act on the Partnership's behalf.

7. Flow-through entity - Wikipedia

   en.wikipedia.org/wiki/Flow-through_entity

   Depending on the local tax regulations, this structure can avoid dividend tax and double taxation because only owners or investors are taxed on the revenue. Technically, for tax purposes, flow-through entities are considered "non-entities" because they are not taxed; rather, taxation "flows-through" to another tax return.