Examlex
__________________ contain a combination of upper- and lower-case letters, numbers, and punctuation marks, and at least eight characters long although ten characters is better.
Guaranteed Payments
Guaranteed Payments are payments made by a partnership to a partner for services or capital investment, which are not dependent on the partnership's income.
Separately Stated
Items on a tax return or financial statement that are listed individually to identify their specific impact on taxation or financial analysis.
Partnership Interest
An ownership share in a partnership that represents a partial right to its assets, income, and gains.
Outside Basis
Refers to a partner's or investor's tax basis in an individual partnership interest or investment, including the initial investment amount plus any additional contributions and adjusted by allocations of income or loss and distributions.
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