Table of Contents

• Publication 541 - Introductory Material
  • Important Reminder
  • Introduction
    • Tax questions.
    • Ordering forms and publications.
  • Useful Items - You may want to see:
• Publication 541 - Main Contents
  • Forming a Partnership
    • Organizations Classified as Partnerships
    • Family Partnership
    • Partnership Agreement
  • Terminating a Partnership
    • IRS e-file (Electronic Filing)
  • Exclusion From Partnership Rules
  • Partnership Return (Form 1065)
  • Partnership Distributions
    • Substantially appreciated inventory items.
    • Partner's Gain or Loss
    • Partner's Basis for Distributed Property
  • Transactions Between Partnership and Partners
    • Guaranteed Payments
    • Sale or Exchange of Property
    • Contribution of Property
    • Contribution of Services
  • Basis of Partner's Interest
    • Adjusted Basis
    • Effect of Partnership Liabilities
  • Disposition of Partner's Interest
    • Sale, Exchange, or Other Transfer
    • Payments for Unrealized Receivables and Inventory Items
    • Liquidation at Partner's Retirement or Death
  • How To Get Tax Help
• Index