This document contains proposed regulations regarding the definition of an ``interest in a limited partnership as a limited partner'' for purposes of determining whether a taxpayer materially participates in an activity under section 469 of the Internal Revenue Code (Code). These proposed regulations affect individuals who are partners in partnerships.
It's uncertain how broadly the definition of covered employers will be interpreted," says Jyotin Hamid, a partner in the law firm Debevoise & Plimpton. "It's possible that the definition may be interpreted to cover individual supervisors as well. That will be clarified as claims are made and we see how different federal agencies, and eventually courts, interpret the definition and provide guidance.
AUSTIN, Texas - The Texas Board of Education approved new health textbooks for the state's high school and middle school students Friday after the publishers agreed to change the wording to depict marriage as the union of a man and a woman. The decision involves two of the biggest textbook publishers and represents another example of Texas exerting its market clout as the nation's second-largest buyer of textbooks. Officials say the decision could affect hundreds of thousands of books in Texas alone.
This document provides notice of public hearing on proposed rulemaking regarding the definition of an ``interest in a limited partnership as a limited partner'' for purposes of determining whether a taxpayer materially participates in an activity under section 469 of the Internal Revenue Code. These proposed regulations affect individuals who are partners in partnerships.
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