Tax termination
French translation: disparition de l'entité fiscale correspondante
| 14:52 Feb 23, 2017 |
| English to French translations [PRO] Law/Patents - Law: Contract(s) / Contrat d\'une société de personnes à responsabilité limitée | |||||||
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|  Selected response from: Anne Bohy France Local time: 08:14 | ||||||
Grading comment
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| Summary of reference entries provided | |||
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| The legislation fwiw |
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Answers
1 min confidence: 
| tax termination Céssation de paiement Explanation: Suggestion |
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3 hrs confidence:
| tax termination cessation de la société simple/en commandite pour les fins fiscales Explanation: I think it means that the Revenue would no longer treat the entity as a partnership for tax purposes |
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16 hrs confidence: peer agreement (net): +1
peer agreement (net): +1| tax termination disparition de l'entité fiscale correspondante Explanation: Suggestion : (ce transfert) correspondrait à la vente ou à l'échange d'au moins 50 % de l'ensemble des intérêts du Partenariat et entraînerait la disparition de l'entité fiscale correspondante, conformément à l'article .... etc. |
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Reference comments
50 mins |
| Reference: The legislation fwiw Reference information: U.S. Code § 708 - Continuation of partnership Current through Pub. L. 114-38. (See Public Laws for the current Congress.) US Code IRS Rulings Authorities (CFR) prev | next (a) General rule For purposes of this subchapter, an existing partnership shall be considered as continuing if it is not terminated. (b) Termination (1) General ruleFor purposes of subsection (a), a partnership shall be considered as terminated only if— (A) no part of any business, financial operation, or venture of the partnership continues to be carried on by any of its partners in a partnership, or (B) within a 12-month period there is a sale or exchange of 50 percent or more of the total interest in partnership capital and profits. (2) Special rules (A) Merger or consolidation In the case of the merger or consolidation of two or more partnerships, the resulting partnership shall, for purposes of this section, be considered the continuation of any merging or consolidating partnership whose members own an interest of more than 50 percent in the capital and profits of the resulting partnership. (B) Division of a partnership In the case of a division of a partnership into two or more partnerships, the resulting partnerships (other than any resulting partnership the members of which had an interest of 50 percent or less in the capital and profits of the prior partnership) shall, for purposes of this section, be considered a continuation of the prior partnership. (Aug. 16, 1954, ch. 736, 68A Stat. 244.) |
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