Ownership of a partnership interest by a taxpayer's brother is considered indirect ownership by the taxpayer.

Name: Ownership of a partnership interest by a taxpayer's brother is considered indirect ownership by the taxpayer.
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According to the IRS, indirect ownership includes ownership where the taxpayer's brother is a partner in a partnership that in turn owns an interest in the partnership. Therefore, the taxpayer is considered to have indirect ownership of that partnership interest.

Ownership of a Partnership Interest by a Taxpayer's Brother Is