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  2. Partnership taxation in the United States - Wikipedia

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

    The book Logic of Subchapter K: A Conceptual Guide to Taxation of Partnerships by Laura E.Cunningham and Noel D.Cunningham (2006) is popular in taxation courses. [41] The Nutshell series book Federal Income Taxation of Partners and Partnerships by Karen C. Burke (2005) [42] is a quick reference guide for taxation students.

  3. Partnership accounting - Wikipedia

    en.wikipedia.org/wiki/Partnership_accounting

    To illustrate, assume that there are two equal partners, Partner A and Partner B. The partnership agreement specifies that after providing for salary and interest allowances the remaining income is divided equally. Assume also that net income of the partnership was $100,000 and the two partners received allowances as indicated in the table below.

  4. Uniform Partnership Act - Wikipedia

    en.wikipedia.org/wiki/Uniform_Partnership_Act

    The Uniform Partnership Act (UPA), which includes revisions that are sometimes called the Revised Uniform Partnership Act (RUPA), is a uniform act (similar to a model statute), proposed by the National Conference of Commissioners on Uniform State Laws ("NCCUSL") for the governance of business partnerships by U.S. States. Several versions of UPA ...

  5. Starting a small business is hard. Exiting can be even harder ...

    www.aol.com/starting-small-business-hard-exiting...

    The best path depends on what a small business owner wants to get out of retirement — and an honest assessment about the health of a business. Settling on the right plan can take time. Taylor ...

  6. Master limited partnership - Wikipedia

    en.wikipedia.org/wiki/Master_limited_partnership

    Like all limited partnerships, MLPs have two classes of ownership: the general partner(s) which make the decisions, and the limited partners which contribute funds and participate in the economics. The general partner owes no fiduciary duty to the limited partners ; however, many MLPs have incentive distribution rights , which are designed to ...

  7. Assignment (law) - Wikipedia

    en.wikipedia.org/wiki/Assignment_(law)

    The assignee may not vote on partnership matters, inspect the partnership books, or take possession of partnership property; rather, the assignee can only be given the right is to collect distributions of income, unless the remaining partners consent to the assignment of a new general partner with operational, management, and financial interests.

  8. Texas could bus migrants directly to ICE for deportation ...

    www.aol.com/texas-planning-bus-migrants-directly...

    Texas bused nearly 120,000 migrants from the border to New York, Washington, D.C., Philadelphia, Los Angeles and Chicago starting in 2022 in an effort to draw attention to the massive problems at ...

  9. Trump advisers seek to shrink or eliminate bank regulators ...

    www.aol.com/news/trump-advisers-seek-shrink...

    (Reuters) -U.S. President-elect Donald Trump's transition team is exploring ways to significantly reduce, merge, or even eliminate the top bank regulators in Washington, the Wall Street Journal ...

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