Exhibit 12-1
Syndicated Investment Partnerships
(Return to Partnership ATG – Chapter 12)
Syndicated
Investment
Partnership
1065
Management
Partnership
1065
Management
Company
1120-S
Partners
Individuals
Partnerships
Corporations
Pension Plans
Foundations
Manager
Partnership - Audit Technique Guide - Chapter 12 - Syndicated Investment Partnerships
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Partnership - Audit Technique Guide - Chapter 12 - Syndicated
Investment Partnerships
Note: Each chapter in this Audit Techniques Guide (ATG) can be printed individually. Please
follow the links at the beginning or end of this chapter to return to either the previous chapter
or the Table of Contents or to proceed to the next chapter.
Chapter 11 | Table of Contents | Chapter 13
Chapter 12 - Table of Contents
Overview
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?
●
Examination Techniques
●
Supporting Law
OVERVIEW
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
organiza