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Abusive tax shelter
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A limited partnership that the irs judges to be claiming tax deductions illegally.
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Partnership, английский
- Партнерство
- Association of two or more person (individuals or companies) formed for the purpose of making a profit. a partnership can be a general partnership or a limited partnership depending on the extent of each party`s liability. a general partnership is characterized by the unlimited liability of the general partners for partnership debts. also see: limited partnership.
- A legal entity or formal arrangement between two or more partners to manage and operate a business, governed by a partnership agreement. the partners have direct rights to a share of the assets and the profits of the partnership. an example of a partnership is a limited partnership.
- The set of rules on a computer and a portable device that allow digital media files and other information to be synchronized.
- Shared ownership among two or more individuals, some of whom may, but do not necessarily, have limited liability with respect to obligations of the group. see: general partnership, limited partnership, and master limited partnership.
- A firm owned by two to twenty people who share profits and usually have unlimited liability for the firm’s debts and obligations.
- Простое товарищество
Deductions, английский
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Accelerated cost recovery system (acrs), английский
Schedule of depreciation rates allowed for tax purposes.
Absorbed, английский
Used in context of general equities. securities are "absorbed" as long as there are corresponding orders to buy and sell. the market has reached the absorption point when further assimilation is impossible without an adjustment in price. see: sell the boo
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