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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...

None. (Appears to be a follow-up to 9201004)

None

None.

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.

12/26/91- called (redacted). Advised that Scenario A is reportable. (Do not trace partnership interest held thru to assets of partnership.) B is not reportable. C isreportable if, after redemption of...

12/19/91 (Redacted) advises that the (redacted) are built by a German firm. (Redacted) purchases them and arranges leases with persons needing equipment. Lessee uses this approach rather than...

12/18/91 advised (redacted) that contents of this letter did not reflect the presentview of the PMN Office. If land had produced a stream of income (which itapparently had) and size tests were met...

Dec. 12: Called (redacted). Reportable as it stands now. 801.40(c) requires aggregation of all contributions to J.V. R.S. of our office agrees.

12/9/91 called (redacted). Advised that Tom and I were of the view that even though the Medical Group, the Hospital Corporation and the (redacted) had the same equity and interest holders, no one...

12/3/91 called (redacted) and advised that where a state Commissioner of Insurance, an elected state official, becomes the receiver or conservator of aninsurance company pursuant to a state statute...

Section 802.50(a)(2) requires a person to as certain the amount of sales in or in to the U.S. attributable to the foreign assets. A person may rely on financial records even though they are not...

Title is not passing. Acquiring only right to receive income stream.

None (but see file # 9112007)