학술논문
Start-Up, Organizational, and Syndication Costs in Public Sales of Limited Partnerships: Income Tax Analysis and Update
Document Type
Periodical
Author
Source
Taxes: The Tax Magazine. January, 2024, Vol. 102 Issue 1, p36, 6 p.
Subject
Language
English
ISSN
0040-0181
Abstract
Limited partnership issuances occur in two basic configurations--managed offerings and non-managed offerings. Managed offerings involve an underwriting syndicate, while non-managed offerings rely on a sponsor, which may be a general [...]