Shareholding in corporation as a Special Business Asset II
The Supreme Tax Court has ruled that for the purposes of considering the allocation of a partner's share in a GmbH to the Special Business Assets II of his partnership interest, regard must be had not only to the business relationship of the GmbH with the partnership – but also to whether the GmbH has a substantial business operation of its own.
Kategorien: Supreme Tax Court cases
Schlagwörter: limited partnership, special business as ...
