On a partnership tax return, all of the following are subject to special limitations and must be
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On a partnership tax return, all of the following are subject to special limitations and must be separately passed through to the partners, except:
a. Charitable contributions
b. Salaries to non-partners
c. Long-term capital gains
d. Dividend income
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Related Book For
South Western Federal Taxation 2017 Comprehensive
ISBN: 9781305874169
40th Edition
Authors: William H. Hoffman, David M. Maloney, William A. Raabe, James C. Young
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