Demonstration Partnership Program

Direct Product Profitability

direct participation programs. Partnership agreements that provide a flow-through of tax consequences to the participants.

See direct participation programs

Diflucan Partnership Program

DIRECT PARTICIPATION PROGRAM. A business venture structured to pass-through income and "tax losses" to investors. Commonly structured as a limited partnership. See: Tax Shelter, Limited Partnership.

Direct Participation Plan

Diabetes Prevention Program. a study by the National Institute of Diabetes and Digestive and Kidney Diseases conducted from 1998 to 2001 in people at high risk for type 2 diabetes. All study participants had impaired glucose tolerance, also called pre-diabetes, and were overweight. The study showed that people who lost 5 to 7 percent of their body weight through a low-fat, low-calorie diet and moderate exercise (usually walking for 30 minutes 5 days a week) reduced their risk of getting type 2 diabetes by 58 percent. Participants who received treatment with the oral diabetes drug metformin reduced their risk of getting type 2 diabetes by 31 percent.

see Diabetes Prevention Program.

Direct Participation Programs. A business venture, usually organized as a limited partnership, that is structured to pass-through income and "tax losses" of the underlying investments to investors. However, its use as a tax shelter has been severely reduced by tax legislation.