Many states require partnerships to pay tax for nonresident partners.
The partnerships pay for the movie's production costs and share in the gross dollars in all markets from theater to television.
In addition, the partnerships will pay Equitec an additional $9 million for little more than going away.
The partnerships pay big dividends, and they sometimes offer substantial capital gains.
The partnership will pay the city $1 a year.
A partnership headed by Time Equities paid $53,000 for the building in 1979.
What is less clear is how the partnership paid for the rice-processing plant.
Reports suggest the partnership paid £110m for the 75.1%.
The partnership paid $180 million, or $302 a square foot, for the building, which was completed in 1989.
The partnership will pay $523,000 a year to lease the property.