revised uniform limited partnership act
Revised Uniform Limited Partnership Act. See UNIFORM LIMITED PARTNERSHIP ACT.
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Revised Uniform Limited Partnership Act. See UNIFORM LIMITED PARTNERSHIP ACT.
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Uniform Limited Partnership Act. A model law promulgated in 1916 for adoption by state legislatures to govern the relationship between the partners of a limited partnership. • At one time it was adopted in all states except Louisiana. The National Conference of Commissioners on Uniform State Laws promulgated the Revised Uniform Limited Partnership Act (RULPA)
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Uniform Partnership Act. A 1914 model statute intended to bring uniformity to state laws governing general and limited partnerships. • The Act was adopted by almost all the states, but has been superseded in several of them by the Revised Uniform Partnership Act (1994). — Abbr. UPA. [Cases: Partnership 351. C.J.S. Partnership § 404.]
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taxation. 1. The imposition or assessment of a tax; the means by which the state obtains the revenue required for its activities. [Cases: Internal Revenue 3001–3007; Taxation 1. C.J.S. Internal Revenue §§ 2, 4; Taxation §§ 1–3, 5–6.] double taxation. 1. The imposition of two taxes on the same property during the same period and