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LPLimited Partnership (legal business entity)
LPLong Playing (record)
LPLiquid Propane
LPLinear Programming
LPLimited Partner (IRB)
LPLatin Percussion (maker of various percussion instruments)
LPLinear Program
LPLes Paul (type of guitar)
LPLong Play(ing)
LPLincoln Park (various locations)
LPLine Printer
LPLet's Play (gaming)
LPLinkin Park (band)
LPLow Power
LPLow Profile
LPLicense Plate
LPLow Pressure
LPLow-Pass (filter, amplifier)
LPLesson Plan
LPList Price
LPLiberal Party
LPLonely Planet (travel guides)
LPLow Pass (Filter)
LPLinear Prediction
LPLoss Prevention
LPLibertarian Party
LPLaser Printer
LPLogic Programming (computing)
LPLong Period
LPLaughing Place (Disney)
LPLarge Print (visual impairment)
LPLicensed Practical (nurse; US HRSA)
LPListening Post
LPLeadership Program
LPLumbar Puncture
LPLiquefied Petroleum
LPLycée Professionnel (French: Professional School)
LPLaunch Pad (various organizations)
LPLabour Party
LPLegal Problems
LPLegislative Process
LPLife Points (Yu-Gi-Oh! game)
LPLight Peak
LPLightning Protection
LPLow Point
LPLayout Plan (urban development)
LPLiquidity Provider (finance)
LPLan Peru (Peruvian Airlines, IATA airline code)
LPLemon Party
LPLicensed Producer (marijuana; Canada)
LPLow Priority
LPLimited Production
LPLa Pampa (Argentina province, airline code)
LPLanding Point
LPLicensed Psychologist
LPLegislative Proposal
LPLamp Post
LPLocal Park
LPLight Pole
LPLink Popularity (website links)
LPLife Partner
LPLichen Planus (skin disease)
LPLoan Prospector
LPLast Paid
LPLost Prophets (band)
LPLacrimas Profundere (German band)
LPLow Paying
LPLogical Partition (IBM AIX)
LPLongitudinale Posteriore (Italian: Longitudinal Posterior; Lamborghini)
LPLife Policy (insurance)
LPLicorice Pizza (record)
LPLimited Product
LPLis Pendens (Latin: pending lawsuit)
LPLangspielplatte (German: Long Playing Record)
LPLiability Policy
LPLower Peninsula (of Michigan)
LPLow Permeation (fuel)
LPLocal Primary
LPLog Periodic
LPLicensed Paralegal (law)
LPLao Po (Chinese: Wife)
LPLangmuir Probe
LPLinearly Polarized (EIA-440-A)
LPLa Previa (TV show)
LPLine Pair (philately)
LPLaxmikant Pyarelal (Inidan film music producers)
LPLoss of Pay
LPLogical Process
LPLas Plumas (California)
LPLatent Period
LPLong Pointer (32-bit memory address in a 16-bit operating system)
LPLine Processor
LPLa Pucelle (PS2 game)
LPLicensed Practitioner
LPLearning Page (educational resources website company)
LPLiquidity Premium
LPLegge Provinciale (Italian: Provincial Law)
LPLiquid Propellant
LPLife Profile
LPLoad Package
LPLinear Polarizer
LPLuff Perpendicular (sailing measurement)
LPLesbian Pornography
LPLighting Panel
LPLyceum of the Philippines
LPLocal Purchase (Stores 100 code)
LPLinear Polarized
LPLocal Processor
LPLeaf Protein
LPLicensed Paramedic
LPLaser Prostatectomy
LPLaunch Position
LPLorimar Productions
LPLimited Procurement
LPLinking Protection
LPLincolnshire Police (UK)
LPLight Patrol
LPLiquid Penetration (metal test to show stress cracks and surface faults)
LPLeadership Points (gaming)
LPLarge Processor
LPLab Prototype
LPLower Order Path
LPLatinos Progresando (not-for-profit organization assisting with immigration related issues)
LPLockout of Protection
LPLex Persona
LPLine Patterning
LPLinha de Partida
LPLazer Park (New York)
LPLocator Protocol (location-based GPRS services)
LPLincoln Prairie School (Hoffman Estates, Illinois)
LPLittle Person/People
LPLeased Platform
LPLeft Traffic Pattern
LPLunatic Posse (Quake gaming clan)
LPLink Paralleling
LPLarge Package Based
LPLunar Prospector (spacecraft)
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References in periodicals archive ?
The regulations indicate that a limited partnership organized in a state which adopts the Uniform Limited Partnership Act (ULPA) is required under state law to include in its partnership agreement provisions that permit the dissolution of the partnership by its partners, causing the partnership to lack continuity of life." However, even if the partnership agreement conforms with the ULPA, under Revenue Procedure 89-12 "in the case of the removal of a general partner, the partnership agreement may not permit less than a majority interest of limited partners to elect a new general partner to continue the partnership or the Service will not rule that the partnership lacks continuity of life." [12]
The limited partner must investigate and satisfy himself that the general partner has the experience and savvy to make the venture successful.
This marks a rise in earnings when compared to net income of USD18.3m (USD0.70 per diluted common limited partner unit) in the second quarter 2015.
Atlas Energy owns 100% of the general partner Class A units and incentive distribution rights, and about 64% limited partner interest in Atlas Resource Partners.
The existing regulations allow even a limited partner to qualify by participating for more than 500 hours, but they prohibit limited partners from qualifying under several other tests that are avail able to sole proprietors or partners other than "limited partners." Those alternative tests include the ability to aggregate several partnerships and the ability to qualify under some circumstances with as little as 100 hours or more (see Temp.
Limited partners generally are not responsible for partnership debts; nonetheless, creditors often demand they guarantee them.
Delek Logistics Partners LP (NYSE:DKL) on Tuesday disclosed that it will pay a quarterly cash distribution of USD0.63 per limited partner unit for the second quarter 2016 or USD2.52 per limited partner unit on an annual basis.
The common units in this offering account for a 25.2% limited partner interest in Oiltanking Partners, or a 29.0% limited partner interest if the underwriters take full advantage of their over-allotment option.
The LLP argued that its interests in the law firm should be considered limited partner interests for purposes of the Sec.
The company has reported net income for the 2008 third quarter of USD18.5m, or USD0.31 per basic and diluted limited partner unit, compared to net income of USD20.5m, or USD0.34 per basic and diluted limited partner unit for the 2007 same quarter.
In a recent case the court held that a substantial payment a limited partner made when abandoning a partnership interest was taxable income rather than a capital contribution.
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