Assertion: partnership's partner | /r/HasAspect | aggregate interest
Facets:
value: in capital
type: OTHER
Source sentences:
text: Clause (i) of paragraph (1)(B) shall not apply to any taxable year of a partnership unless the period which constitutes the taxable year of 1 or more of its partners who have an aggregate interest in partnership profits and capital of greater than 50 percent has been the same for—