On a partnership tax return, all of the following are subject to special limitations and must be separately passed through to the partners, except:. a. Guaranteed payments
b. Charitable contributions
c. Long-term capital gains
d. Dividend income

The correct answer is A) Guaranteed payments.

On a partnership tax return, all of the following are subject to special limitations and must be separately passed through to the partners, except Guaranteed payments.

When talking about partners, guaranteed payments compensates partners for the services provided. Because they are partners and not employees, they need to get their money back in some form. That is when guaranteed payments enter. It is like the equivalent of a salary for them.  So if the investment profitability varies with time, the term "guaranteed" dos that, guarantee the payment regarding any variation.

what group of people depend on what yoy are talking i will still you once you tell me what group of people you are talking about : )

i think i know what group you are talking about so the brahmins

the language of nature was a manifestation from god as he said "let there be light" and there was light the world began to assume visible, comprehensible form.

what ever we know now think of the old vision of creation we can be sure that with out the speaking of word -without language- we would have no science today with its striking power to illuminate the world.