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S16rs Sgb No. 2 (Budget), Alexandra De Gravelle
S16rs Sgb No. 2 (Budget), Alexandra De Gravelle
Student Senate Enrolled Legislation
No abstract provided.
F15rs Sgb No. 2 (Amend Budget), Alexandra De Gravelle, Jacob Phagan
F15rs Sgb No. 2 (Amend Budget), Alexandra De Gravelle, Jacob Phagan
Student Senate Enrolled Legislation
No abstract provided.
S07rs Sgb No. 27 (Sg Budget), Robertson, Martin, Iseral
S07rs Sgb No. 27 (Sg Budget), Robertson, Martin, Iseral
Student Senate Enrolled Legislation
No abstract provided.
F06rs Sgb No. 3 (Amend Budget), Martin, Bergeron
F06rs Sgb No. 3 (Amend Budget), Martin, Bergeron
Student Senate Enrolled Legislation
A Bill
To amend the Student Government General Operating Budget for FY 2006-2007 (Act No. 1 of the 2006-2007 First Extraordinary Session) to provide for legislative salaries; to provide for related matters
Guaranteed Payments Made In Kind By A Partnership, Douglas A. Kahn, Faith Cuenin
Guaranteed Payments Made In Kind By A Partnership, Douglas A. Kahn, Faith Cuenin
Articles
If a partnership makes a payment to a partner for services rendered in the latter's capacity as a partner or for the use of capital, to the extent that the payment is determined without regard to partnership income, it is characterized by the Internal Revenue Code as a "guaranteed payment" and is treated differently from other partnership distributions.' In addition, if a partnership makes a payment in liquidation of a retiring or deceased partner's interest in the partnership, part of that payment may be characterized as a guaranteed payment by section 736(a)(2). We will discuss in Part VI of this …