Syndicated Investment Partnerships
(Return to Partnership ATG – Chapter 12)
Partnership - Audit Technique Guide - Chapter 12 - Syndicated Investment Partnerships
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Partnership - Audit Technique Guide - Chapter 12 - Syndicated
Note: Each chapter in this Audit Techniques Guide (ATG) can be printed individually. Please
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Chapter 11 | Table of Contents | Chapter 13
Chapter 12 - Table of Contents
Organization and Operations
Issue: Securities Traders- Engaged In A Trade or Business?
What Is a Securities Trader?
Issue: Investment Interest Expense Deductible on Schedule E?
Syndicated Investment Partnerships as used in this guide are pools or
syndicates formed, marketed, and managed by professional money
managers. Since minimum investments start at $50,000 and it is not unusual
for them to be higher than $500,000, the investor partners are generally
wealthy individuals or families. Foundations and other tax-exempt