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1/28/92- called (redacted). He advised that in the General Partnership there are no limited partnership interests. He also advised that the holder of the 20% of Corporation Ds voting stock before the...
1/24/92 Advised writer that voting stock taken back for new value contributed by A to B even though done pursuant to a debt workout plan, does not create acreditor/debtor relationship and, thus, the...
1/24/92 - called (redacted). Advised that, in the view of the PMN Office, if the voting stock and partnership interests of the various entities were to be contributed to the Medical Group at the same...
1/15/92 called (redacted). Advised that joint venture by A and B cannot be disregarded and if A or B are themselves not exempt, one or both must file. Position in ABA letter #137 (old book) is still...
A competitors acquisition of voting stock of another competitor is inconsistent with holding the v/s as a passive investor. An exemption is determined at the time of filing.
May exclude restricted cash from balance sheet. FN 4 which restricts use of cash as part of balance sheet. Use of cash is limited to interest earned. Therefore all cash listed is not an asset of the...
If partnership has made a good faith determination under 801.10(c)(3) that the fair market value of the interest it will acquire in the real property is less than$15MM, then no filing is required...
When a person joins an existing partnership P by contributing assets this is equivalent to the formation of a P and is not reportable. Withdrawal from a P by having the P acquire the interest is not...
Called (redacted) 1-30-92. The first and second steps are exempt under c-3 and c-10. The last step (3rd) is reportable for both shareholders for the conversion. JS & RS concur.