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02/09/2012
Former Owner of Illinois Technology Company Sentenced to Serve 30 Months in Prison for Role in Multi-State Scheme to Defraud Federal E-Rate Program
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02/09/2012
Food Storage and Processing Facility in Washington State Agrees to Resolve Seizure Action
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02/09/2012
Federal Government and State Attorneys General Reach $25 Billion Agreement with Five Largest Mortgage Servicers to Address Mortgage Loan Servicing and Foreclosure Abuses
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02/09/2012
Justice Department Dismisses Antitrust Lawsuit Against Deutsche Borse and NYSE Euronext
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02/09/2012
Libya: UN welcomes adoption of electoral laws
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02/09/2012
UN wraps up year of forests by highlighting their social and economic value
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02/09/2012
Wave of prison deaths in South America sparks alarm from UN human rights office
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02/09/2012
Rap artist 50 Cent visits Horn of Africa with UN food relief agency
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02/09/2012
UN official urges Syria to immediately end violations against children
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02/08/2012
U.S. and Chinese Defendants Charged with Economic Espionage and Theft of Trade Secrets in Connection with Conspiracy to Sell Trade Secrets to Chinese Companies
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FAQ / What percentage interests in partnership X are individual partners A and B and entities W, Y, Z, and T considered to own for purposes of answering questions 3a and 3b of Form 1065, Schedule B for tax

Partnership Y and trust T each own 50 percent of the profit, loss, and capital of partnership X.
A owns 100 percent of disregarded entity W which owns 50 percent of partnership Y.
B owns 100 percent of the beneficial interest of trust T. B is A’s wife.
A also owns 100 percent of Corporation Z.

A5: Partnership X reports in response to question 3a that partnership Y and trust T each own, directly or indirectly, 50 percent of the profit, loss, or capital of partnership X.

Partnership X does not report with respect to W because W is a disregarded entity.
Partnership X does not report with respect to Corporation Z because Z is not a direct or indirect partner of X.

Partnership X reports in response to question 3b that A owns, directly or indirectly, 75 percent of the profit, loss, or capital of partnership X. A owns 25 percent indirectly through entities W and Y and owns 50 percent indirectly through family attribution from B.

Partnership X reports in response to question 3b that B owns, directly or indirectly, 75 percent of the profit, loss, or capital of partnership X. B owns 50 percent indirectly through entity T and 25 percent indirectly through family attribution from A.

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