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Income Tax Planning
Chapter 16: Business Entity Selection and Taxation/LIMITED PARTNERSHIPS
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 16: Business Entity Selection and Taxation

LIMITED PARTNERSHIPS

01.Core Concepts

Disadvantages Advantages Must file with the state to register Pass-through partnership tax status Limited partners may not engage in management Flexibility to structure ownership interest Losses for limited partners are passive losses Limited partners are not personally liable for the debts and obligations of the limited partnership