Publication 541 (02/2006), Partnerships

A

Allocations:

Built-in gain or loss, Allocations to account for built-in gain or loss.
Installment sale, Installment reporting for sale of partnership interest.

Assistance (see Tax help)

B

Built-in gain or loss, Allocations to account for built-in gain or loss.

C

Capital interest, Capital interest., Capital interest.

Comments on publication, 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
Partner's debt, Distribution of partner's debt.
Partnership, Partnership Distributions

Distributive share:

Adjusted basis, Adjusted Basis
Guaranteed payments, Guaranteed Payments

E

e-file, IRS e-file (Electronic Filing)
Electronic filing, IRS e-file (Electronic Filing)

F

Family partnership, Family Partnership

Form:

8275, Form 8275 required.
8308, Information return required of partnership.
8832, Organizations formed after 1996.
8865, Contribution to foreign partnership.

Free tax services, How To Get Tax Help

G

Guaranteed payments, Guaranteed Payments

H

Help (see Tax help)
Husband-wife partnership, Husband-wife partnership.

I

Insurance, self-employed health, Self-employed health insurance premiums.
Inventory items, substantially appreciated, Substantially appreciated inventory items.

L

Liability:

Assumption of, Assumption of 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:

Sales or exchanges, Losses.

M

Marketable securities, Marketable securities treated as money.
More information (see Tax help)

P

Partner's:

Basis:

Distributed property, Partner's Basis for Distributed Property
Partnership interest, Basis of Partner's Interest

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.
Liabilities, Effect of Partnership Liabilities
Terminating, Terminating a Partnership
Transactions with partner, Transactions Between Partnership and Partners

Precontribution gain, Net precontribution gain.

Profits interest, Profits interest.

Publications (see Tax help)

R

Related person, Related person.

S

Self-employed health insurance, Self-employed health insurance premiums.
Short period return, Short period return.
Substantially appreciated inventory items, Substantially appreciated inventory items.
Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help
Tax withholding, foreign person or firm, Withholding on foreign partner or firm.
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Terminating a partnership, Terminating a Partnership
TTY/TDD information, How To Get Tax Help

U

Unrealized receivables, Unrealized receivables.

Index

A

B

C

D

E

F

G

H

I

L

M

P

R

S

T

U