RPTBRussian Property Trust Bank (est. 1994)
RPTBRoman Pot Technical Board
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References in periodicals archive ?
Ultimately, the RPTB election is irrevocable once made.
If the partnership makes the RPTB election, then the ETI does not flow through and thus will not produce a benefit.
If a partnership does not make the RTBP election and passes through excess business interest ("EBI" or disallowed interest), then the partner cannot make an RPTB election with respect to such investment.