REVENUE RULE 90-18

1990-1 C.B. 193, 1990-8 I.R.B. 18.

Internal Revenue Service
Revenue Ruling

LIMITED PARTNERSHIPS

Published: February 20, 1990

Section 7701. - Definitions, 26 CFR 301.7701-2: Associations.
Limited partnerships. The state of Mississippi is added to the list of states that have enacted legislation that corresponds to the Uniform Limited Partnership Act for purposes of section 301.7701-2 of the regulations. Rev. Rul. 89-123 amplified.

In Rev. Rul 89-123, 1989-47 I.R.B. 9, the Internal Revenue Service listed all the states whose revised limited partnership acts correspond to the Uniform Limited Partnership Act (ULPA) for purposes of section 301.7701-2 of the Procedure and Administration Regulations.

The Service has determined that the following additional state has enacted legislation that, as of its effective date, corresponds to the ULPA for purposes of section 301.7701-2 of the regulations.

Mississippi: Miss. Code Ann. Chapter 14, sections 79-14-101 through 79-14-1107 (Supp. 1988) effective January 1, 1988.

EFFECT ON OTHER RULINGS

Rev. Rul 89-123 is amplified.

DRAFTING INFORMATION

The principal author of this revenue ruling is Barron Rossen of the Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue ruling contact Mr. Rossen on (202) 566-3635 (not a toll-free call).

Rev. Rul. 90-18, 1990-1 C.B. 193, 1990-8 I.R.B. 18.