81.   Losses from limited partnerships and S Corporations were also major reasons that no taxes were due.

82.   Many clubs are formed as limited partnerships and taxed individually.

83.   McCasland built a limited partnership to get financing off the ground and he recruited sponsors to keep it going.

84.   Master limited partnerships pay no corporate income taxes, although their income is taxed when distributed to partnership unitholders.

85.   Meanwhile, efforts to extend the tax status of the Celtics and about two dozen other master limited partnerships across the country have come up dry again this year.

86.   Master limited partnerships are conduits through which the operating results of a business flow directly to unit holders.

87.   Mountasia plans to open seven new parks in the next year, five under limited partnerships and two company-owned.

88.   Money managers establish an exchange fund by asking an individual with large holdings in a company to contribute some of the stock to a limited partnership.

89.   Neither Deutsche Bank nor Axa had ever appeared interested in a full merger, but rather a more limited partnership in distribution and marketing.

90.   Nor is an investment in gold, other commodities or a limited partnership.