Related links
The CPAs Guide to Financial and Estate Planning - Vol 3
These areas, along with related questions affecting estate tax valuation of partnership interests and the concept of income in respect of a decedent (IRD)
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Publication 541 (03/2022), Partnerships - IRS
Mar 30, 2022 An interest directly or indirectly owned by, or for, a corporation, partnership, estate, or trust is considered to be owned proportionately
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partnership from 26 USC 7701(a)(2) - Law.Cornell.Edu
(2) Partnership and partner The term partnership includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by
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