§ 1256(e)(3)(C)(iv)

interest not treated as limited partner's

UNDECIDED

0 of 2 settled

  1. 1

    § 1256(e)(3)(C)(iv)

    ANY OF
    “such interest is held by the estate of an individual who actively participated in the management of such entity”
    “is held by the estate of an individual if with respect to such individual such interest was at any time described in clause (ii)” needs Step 2 interest not treated as limited partner's UNDECIDED
  2. 2

    § 1256(e)(3)(C)(ii)

    interest not treated as limited partner's

    ALL OF
    “during such period such interest is held by the spouse, children, grandchildren, and parents of an individual who actively participates at all times during such period in the management of such entity,”