| Publication 541 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Activity not for profit, Not-for-profit activity.
- Allocations:
-
- Built-in gain or loss, Allocations to account for built-in gain or loss.
- Installment sale, Installment reporting for sale of partnership interest.
- Interest expense, Interest expense for distributed loan.
- Nonrecourse liability, Allocation attributable to a nonrecourse liability.
- Partnership items, Allocation of
Partnership Items
- Substantial economiceffect, Substantial economic effect.
- Alternative minimum tax, Alternative minimum tax.
- Assistance (see Tax help)
- At-risk limits, At-risk limits.
- Audit, consolidated, Consolidated audit procedures.
C
- Capital interest, Capital interest., Capital interest.
- Comments, Comments and suggestions.
- Community property, Community property.
- Contribution:
-
- Basis of property, Basis of contributed property.
- Built-in gain or loss, Allocations to account for built-in gain or loss.
- Distribution of property, Distribution of contributed property to another partner.
- Net precontribution gain, Net precontribution gain.
- Property, Contribution of Property
- Services, Contribution of Services
D
- Definition, partnership, Forming a Partnership
- Determining ownership, More than 50% ownership.
- Distributions:
-
- Gain or loss, Partner's Gain or Loss
- Interest expense, loan, Interest expense for distributed loan.
- Partner's debt, Distribution of partner's debt.
- Partnership, Partnership Distributions
- Distributive share:
-
- Adjusted basis, Adjusted Basis
- Canceled qualified real property business debt, Cancellation of qualified real property business debt.
- Character of items, Character of items.
- Determined by interest in partnership, Partner's interest in partnership.
- Figuring, Figuring Distributive Share
- Guaranteed payments, Guaranteed Payments
- Limits on losses, Limits on Losses
- Reporting, Reporting Distributive Share
- Self-employment income, Self-employment income.
- Self-employment tax, Self-employment tax.
- Year of disposition, Distributive share in year of disposition.
F
- Family partnership, Family Partnership
- Form 1065:
-
- Due date, Due date.
- Example, Form 1065
Example
- Schedule K–1, Schedule K–1 due to partners., Schedule K–1 (Form 1065)
- Form:
-
- 8082, Inconsistent treatment of items.
- 8275, Form 8275 required.
- 8308, Information return required of partnership.
- 8582, More information.
- 8736, Due date.
- 8832, Organizations formed after 1996.
- 8865, Contribution to foreign partnership.
- 982, Cancellation of qualified real property business debt.
- Free tax services, How To Get Tax Help
L
- Liability:
-
- Assumption of, Assumption of liability.
- Nonrecourse, Allocation attributable to a nonrecourse liability.
- Partner's assumed by partnership, Partner's liabilities assumed by partnership.
- Partnership's, Effect of Partnership Liabilities
- Limited liability company, Limited liability company.
- Liquidation:
-
- Constructive, Constructive liquidation.
- Partner's interest, Complete liquidation of partner's interest.
- Partner's retirement or death, Liquidation at Partner's Retirement or Death
- Losses:
-
- Limits, Limits on Losses
- Partner's, Partner's Income
or Loss
- Sales or exchanges, Losses.
P
- Partner's:
-
- Alternative minimum tax, Alternative minimum tax.
- Basis:
-
- Distributed property, Partner's Basis for
Distributed Property
- Partnership interest, Basis of Partner's Interest
- Estimated tax, Estimated tax.
- Income or loss, Partner's Income
or Loss
- Interest:
-
- Acquired by gift, Interest acquired by gift, etc.
- Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis.
- Basis, Basis of Partner's Interest
- Basis adjustments, Adjusted Basis
- Book value, Book value of partner's interest.
- Liquidation of, Complete liquidation of partner's interest., Liquidation at Partner's Retirement or Death
- Mandatory basis adjustment, Mandatory adjustment.
- Sale, exchange, transfer, Sale, Exchange,
or Other Transfer
- Special basis adjustment, Special adjustment to basis.
- Transactions with partnership, Transactions Between Partnership and Partners
- Partnership:
-
- Abandoned or worthless interest, Abandoned or worthless partnership interest.
- Agreement, Partnership Agreement
- Basis, contributed property, Basis of contributed property.
- Capital interest, Capital interest.
- Defined, Forming a Partnership
- Exclusion from rules, Exclusion From Partnership Rules
- Family, Family Partnership
- Forming, Forming a Partnership
- Husband-wife, Husband-wife partnership.
- Income or loss, Partnership Income
or Loss (Form 1065 Only)
- Interest, Partner's interest in partnership.
- Liabilities, Effect of Partnership Liabilities
- Terminating, Terminating a Partnership
- Transactions with partner, Transactions Between Partnership and Partners
- Passive activities, Passive activities.
- Penalties:
-
- Criminal, Other penalties.
- Failure to file, Failure to file.
- Failure to furnish copy of Schedule K–1, Failure to furnish copies to the partners.
- Other, Other penalties.
- Trust fund recovery, Trust fund recovery penalty.
- Precontribution gain, Net precontribution gain.
- Principal partner defined, Required Tax Year
- Profits interest, Profits interest.
- Publications (see Tax help)
S
- Section 179 deduction, Section 179 deduction.
- Self-employed health insurance, Self-employed health insurance premiums.
- Self-employment income, Self-employment income., Self-employment income of deceased partner.
- Self-employment tax, Self-employment tax.
- Short period return, Short period return., Short period return.
- Substantial economic effect, Substantial economic effect.
- Substantially appreciated inventory items, Substantially appreciated inventory items.
- Suggestions, Comments and suggestions.
- Syndication fees, Organization expenses and syndication fees.
T
- Tax help, How To Get Tax Help
- Tax withholding, foreign person or firm, Withholding on foreign partner or firm.
- Tax year:
-
- Business purpose, Business purpose tax year.
- Exceptions, Exceptions to Required
Tax Year
- Partner, Partners.
- Partnership, Tax Year
- Required, Required Tax Year
- Section 444 election, Section 444 election.
- Short period return, Short period return.
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Terminating a partnership, Terminating a Partnership
- TTY/TDD information, How To Get Tax Help
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