41-2. Survivorship in joint tenancy defined; proviso as to partnership; unequal ownership interests. (a) Except as otherwise provided herein, in all estates, real or personal, held in joint tenancy, the part or share of any tenant dying shall not descend or go to the surviving tenant, but shall descend or be vested in the heirs, executors, or administrators, respectively, of the tenant so ... equal distributions (by refusing unequal offers) and whether the proposers themselves were sensitive to potential rejections (by altering their choice dependent on their partner’s potential effect on the outcome). In the latter case, proposers, like humans, should make different choices in the UG and DG. We tested
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Emerging findings from a new research report on inequality in Ireland shows that the agricultural sector is the most unequal sector in Ireland when it comes to the distribution of income. It is also more unequal compared to peer small, open European economies and the UK.
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A partnership cannot inadvertently become a C corpora-tion.7 Although both partnerships and S corporations can make tax-free distributions, several rules regarding distributions are dramatically different for S corporations. 6 Treas. Reg. § 1.704-1(b)(2)(iv)(b) (general capital account rules).