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Publication 541
2001 Tax Year
Partnerships
Table of Contents
For Use in Preparing 2001 Returns
Important Change for 2001
Important Reminder
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
Form 1065 Example
How To Get Tax Help
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