Assertion: partnership's member | /r/HasProperty | pursuant
Facets:
value: at risk
type: MANNER
Source sentences:
text: (1) members of an LLC, or partners in a partnership which has elected to be treated as a partnership for Federal income tax purposes, may use a proportionate share of the partnership debt in order to increase their "basis" for the purpose of receiving distributions of both profits and losses; (2) members and/or partners must be "at risk" pursuant to; and (3) they must actively participate pursuant to.