Publication 541
Partnerships

Table of Contents

For Use in Preparing 2000 Returns

• Important Changes for 2000
• Introduction
• Topics and Useful Items
• Forming a Partnership
• Terminating a Partnership
• Exclusion From Partnership Rules
• Tax Year
• Partnership Return (Form 1065)
• Penalties
• Partnership Income or Loss
• Partner's Income or Loss
• Partnership Distributions
• Transactions Between Partnership and Partners
• Basis of Partner's Interest
• Disposition of Partner's Interest
• Adjusting the Basis of Partnership Property
• Example
• How To Get Tax Help

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