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Publication 541, Partnerships

• Important Change for 2002
• Important Change for 2003
• Important Reminder
• Forming a Partnership
  • Organizations Classified as Partnerships
  • Family Partnership
  • Partnership Agreement

• Terminating a Partnership
  • IRS

• Exclusion From Partnership Rules
• Tax Year
  • Required Tax Year
  • Exceptions to Required Tax Year

• Partnership Return (Form 1065)
• Penalties
• Partnership Income or Loss
• Partner
  • Figuring Distributive Share
  • Reporting Distributive Share
  • Limits on Losses
  • Partner

• Partnership Distributions
  • Partner
  • Partner

• Transactions Between Partnership and Partners
  • Guaranteed Payments
  • Sale or Exchange of Property
  • Contribution of Property
  • Contribution of Services

• Basis of Partner
  • Adjusted Basis
  • Effect of Partnership Liabilities

• Disposition of Partner
  • Sale, Exchange, or Other Transfer
  • Liquidation at Partner
  • Payments for Unrealized Receivables and Inventory Items

• Adjusting the Basis of Partnership Property
• Form 1065 Example
  • Page 1
    • Income
    • Deductions
    • Ordinary Income (Loss)
    • Signatures

  • Page 2 Schedule A
  • Schedule B
  • Pages 3 - 4 Schedule K
    • Analysis of Net Income (Loss)

  • Page 4 Schedules L, M-1, and M-2
    • Schedule L
    • Schedule M-1
    • Schedule M-2

  • Schedule K-1 (Form 1065)
  • Allocation of Partnership Items
    • Income (Loss)
    • Deductions
    • Investment Interest
    • Self-Employment
    • Other

• How To Get Tax Help

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Index

[ Click for Table of Contents ]

A

• Allocations, Built-in gain or loss
• Allocations, Installment sale
• Allocations, Interest expense
• Allocations, Nonrecourse liability
• Allocations, Partnership items
• Allocations, Substantial economic effect
• At-risk limits
• Audit, consolidated

B

• Basis, partnership, Adjusting
• Basis, partnership, Distributions
• Basis, partnership, Election, optional adjustment
• Basis, partnership, Transfer of interest

C

• Capital interest
• Community property
• Contribution, Basis of property
• Contribution, Distribution of property
• Contribution, Net precontribution gain
• Contribution, Property
• Contribution, Services

D

• Definition, partnership
• Determining ownership
• Distributions, Gain or loss
• Distributions, Partner
• Distributions, Partnership
• Distributive share, Adjusted basis
• Distributive share, Canceled qualified real property business debt
• Distributive share, Character of items
• Distributive share, Determined by interest in partnership
• Distributive share, Figuring
• Distributive share, Guaranteed payments
• Distributive share, Limits on losses
• Distributive share, Reporting
• Distributive share, Self-employment income
• Distributive share, Self-employment tax
• Distributive share, Year of disposition

E

• e-file
• Expenses paid by partner

F

• Form 1065, Example
• Form 1065, Schedule K-1
• Form 1065, Schedule K-1
• Form, 8082
• Form, 8275
• Form, 8308
• Form, 8582
• Form, 8736
• Form, 8832
• Form, 8865
• Form, 8886
• Form, 982

G

• Gross income, partner

I

• Inventory items, substantially appreciated

L

• Liability, Assumption of
• Liability, Partner
• Liability, Partnership
• Limited liability company
• Liquidation, Constructive
• Liquidation, Partner
• Losses, Partner
• Losses, Sales or exchanges

M

• Marketable securities

N

• Not-for-profit activity

P

• Partner
• Partner
• Partner
• Partner
• Partner
• Partner
• Partner
• Partner
• Partner
• Partner
• Partner
• Partner
• Partnership, Abandoned or worthless interest
• Partnership, Agreement
• Partnership, Capital interest
• Partnership, Exclusion from rules
• Partnership, Family
• Partnership, Husband-wife
• Partnership, Income or loss
• Partnership, Terminating
• Passive activities
• Penalties, Failure to file
• Penalties, Failure to furnish copy of Schedule K-1
• Penalties, Other
• Penalties, Trust fund recovery
• Principal partner defined
• Profits interest

R

• Related person

S

• Section 179 deduction
• Self-employed health insurance
• Self-employment income
• Short period return
• Suggestions
• Syndication fees

T

• Tax shelter disclosure statement
• Tax withholding, foreign person or firm
• Tax year, Business purpose
• Tax year, Exceptions
• Tax year, Partner
• Tax year, Partnership
• Tax year, Required
• Tax year, Section 444 election
• Tax year, Short period return
• Taxpayer Advocate
• TTY/TDD information

U

• Unrealized receivables

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