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I concur with this letter - - exempt under c-4. PS. TH concur. RS concur. Called(redacted) 1-21-92

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...

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.