{"id":3513,"date":"2010-02-02T04:16:36","date_gmt":"2010-02-02T04:16:36","guid":{"rendered":"https:\/\/www.cornerstone.com\/?post_type=case_study&#038;p=3513"},"modified":"2022-02-11T10:37:50","modified_gmt":"2022-02-11T15:37:50","slug":"tax-treatment-of-a-partnership","status":"publish","type":"case_study","link":"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/","title":{"rendered":"Tax Treatment of a Partnership"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","categories":[46,50,60,91],"tags":[],"asset_type":[79],"class_list":["post-3513","case_study","type-case_study","status-publish","hentry","category-accounting","category-corporate-and-government-investigations","category-securities-litigation","category-tax-controversy"],"acf":[],"yoast_head":"\n<title>Tax Treatment of a Partnership | Cornerstone Research<\/title>\n<meta name=\"description\" content=\"Cornerstone Research examined the economic substance of a partnership, addressing whether the partnership had features of an equity investment.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Treatment of a Partnership\" \/>\n<meta property=\"og:description\" content=\"Cornerstone Research examined the economic substance of a partnership, addressing whether the partnership had features of an equity investment.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/\" \/>\n<meta property=\"og:site_name\" content=\"Cornerstone Research\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CornerstoneResearchInc\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-11T15:37:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cornerstone.com\/wp-content\/uploads\/2022\/01\/greenlogo.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"210\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@Cornerstone_Res\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/\",\"url\":\"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/\",\"name\":\"Tax Treatment of a Partnership | Cornerstone Research\",\"isPartOf\":{\"@id\":\"https:\/\/www.cornerstone.com\/#website\"},\"datePublished\":\"2010-02-02T04:16:36+00:00\",\"dateModified\":\"2022-02-11T15:37:50+00:00\",\"description\":\"Cornerstone Research examined the economic substance of a partnership, addressing whether the partnership had features of an equity investment.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.cornerstone.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax Treatment of a Partnership\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cornerstone.com\/#website\",\"url\":\"https:\/\/www.cornerstone.com\/\",\"name\":\"Cornerstone Research\",\"description\":\"Economic and Financial Consulting and Expert Testimony\",\"publisher\":{\"@id\":\"https:\/\/www.cornerstone.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cornerstone.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.cornerstone.com\/#organization\",\"name\":\"Cornerstone Research\",\"url\":\"https:\/\/www.cornerstone.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cornerstone.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.cornerstone.com\/wp-content\/uploads\/2022\/01\/Cornerstone-Research-Logo.jpg\",\"contentUrl\":\"https:\/\/www.cornerstone.com\/wp-content\/uploads\/2022\/01\/Cornerstone-Research-Logo.jpg\",\"width\":1000,\"height\":61,\"caption\":\"Cornerstone Research\"},\"image\":{\"@id\":\"https:\/\/www.cornerstone.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/CornerstoneResearchInc\",\"https:\/\/x.com\/Cornerstone_Res\",\"https:\/\/www.linkedin.com\/company\/cornerstone-research\/\"]}]}<\/script>\n","yoast_head_json":{"title":"Tax Treatment of a Partnership | Cornerstone Research","description":"Cornerstone Research examined the economic substance of a partnership, addressing whether the partnership had features of an equity investment.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/","og_locale":"en_US","og_type":"article","og_title":"Tax Treatment of a Partnership","og_description":"Cornerstone Research examined the economic substance of a partnership, addressing whether the partnership had features of an equity investment.","og_url":"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/","og_site_name":"Cornerstone Research","article_publisher":"https:\/\/www.facebook.com\/CornerstoneResearchInc","article_modified_time":"2022-02-11T15:37:50+00:00","og_image":[{"width":300,"height":210,"url":"https:\/\/www.cornerstone.com\/wp-content\/uploads\/2022\/01\/greenlogo.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@Cornerstone_Res","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/","url":"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/","name":"Tax Treatment of a Partnership | Cornerstone Research","isPartOf":{"@id":"https:\/\/www.cornerstone.com\/#website"},"datePublished":"2010-02-02T04:16:36+00:00","dateModified":"2022-02-11T15:37:50+00:00","description":"Cornerstone Research examined the economic substance of a partnership, addressing whether the partnership had features of an equity investment.","breadcrumb":{"@id":"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.cornerstone.com\/insights\/cases\/tax-treatment-of-a-partnership\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cornerstone.com\/"},{"@type":"ListItem","position":2,"name":"Tax Treatment of a Partnership"}]},{"@type":"WebSite","@id":"https:\/\/www.cornerstone.com\/#website","url":"https:\/\/www.cornerstone.com\/","name":"Cornerstone Research","description":"Economic and Financial Consulting and Expert Testimony","publisher":{"@id":"https:\/\/www.cornerstone.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cornerstone.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.cornerstone.com\/#organization","name":"Cornerstone Research","url":"https:\/\/www.cornerstone.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cornerstone.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.cornerstone.com\/wp-content\/uploads\/2022\/01\/Cornerstone-Research-Logo.jpg","contentUrl":"https:\/\/www.cornerstone.com\/wp-content\/uploads\/2022\/01\/Cornerstone-Research-Logo.jpg","width":1000,"height":61,"caption":"Cornerstone Research"},"image":{"@id":"https:\/\/www.cornerstone.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CornerstoneResearchInc","https:\/\/x.com\/Cornerstone_Res","https:\/\/www.linkedin.com\/company\/cornerstone-research\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.cornerstone.com\/wp-json\/wp\/v2\/case_study\/3513","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cornerstone.com\/wp-json\/wp\/v2\/case_study"}],"about":[{"href":"https:\/\/www.cornerstone.com\/wp-json\/wp\/v2\/types\/case_study"}],"version-history":[{"count":1,"href":"https:\/\/www.cornerstone.com\/wp-json\/wp\/v2\/case_study\/3513\/revisions"}],"predecessor-version":[{"id":9991,"href":"https:\/\/www.cornerstone.com\/wp-json\/wp\/v2\/case_study\/3513\/revisions\/9991"}],"wp:attachment":[{"href":"https:\/\/www.cornerstone.com\/wp-json\/wp\/v2\/media?parent=3513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cornerstone.com\/wp-json\/wp\/v2\/categories?post=3513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cornerstone.com\/wp-json\/wp\/v2\/tags?post=3513"},{"taxonomy":"asset_type","embeddable":true,"href":"https:\/\/www.cornerstone.com\/wp-json\/wp\/v2\/asset_type?post=3513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}