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Epstein File EFTA01384991: Classified (DS10)

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This document addresses state income tax treatment and the classification status of an operating partnership, specifically regarding unit redemptions and partnership classification changes. The excerpt contains technical tax and partnership language with no individuals, dates, or case-specific details present.

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classified

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state income tax purposes (except as a result of the redemption of all units other than those owned by us); our operating partnership to cease to be **classified**

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Source: U.S. Department of Justice

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