Leading manufacturers agreed this leaves little wiggle room to improve either number, and to provide a useful difference to consumers, though ULPA
The regulations nevertheless deem limited partnerships subject to statutes conforming with the ULPA
to lack centralized management unless the limited partnership is substantially owned by the limited partners.
Winding up the limited partnership under ULPA
The company, a maker of vacuum cleaner bags -- top-selling cleaner bags, according to its in-house data -- is now shipping a line of HEPA filters made with ULPA
(ultra-low-penetration air) material, which the company claims surpasses the efficiency rate of other HEPA filters on the market.
1, holding that real estate syndications organized under the California ULPA
were partnerships where the partnerships possessed only two corporate characteristics and there were no other significant corporate or noncorporate characteristics.
For cell-based assays, contamination on the BioCel system is minimized with a Class 100 HEPA or ULPA
5 microns with the option to upgrade to HEPA or ULPA
filtration, the FRV1400 is virtually maintenance free.
For added protection, the optional ULPA
exhaust filter prevents toxic particles from becoming airborne.
filtration cleaner also gained interest by retailers.
Thus, in most jurisdictions that have adopted the ULPA
, the Service would take the position that in valuing a lifetime transfer of a FLP interest to a family member, any restriction on the partner's ability to put that interest back to the partnership is an applicable restriction to be ignored in valuing the interest for gift tax purposes.
DENVER -- Johns Manville today announced the introduction of Micro-Strand([R]) XP([TM])microfiber, a new material for use in manufacturing microglass paper used in HEPA, ULPA
and ASHRAE filters.
Successes include glass and synthetic comprised materials such as glass fiber media for HEPA and ULPA
applications, which have been using nanofibers for decades.