Tax Help Archives  
Pub. 541, Partnerships 2004 Tax Year

Index

This is archived information that pertains only to the 2004 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 economic effect, Substantial economic effect.
Alternative minimum tax, Alternative minimum tax.
Assistance (see Tax help)
At-risk limits, At-risk limits.
Audit, consolidated, Consolidated audit procedures.

B

Basis, partnership:
Adjusting, Adjusting the Basis of Partnership Property
Distributions, Distributions.
Election, optional adjustment, Making the election.
Transfer of interest, Transfers.
Built-in gain or loss, Allocations to account for built-in gain or loss.

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.

E

e-file, IRS e-file (Electronic Filing)
Electronic filing, IRS e-file (Electronic Filing)
Estimated tax, Estimated tax.
Expenses paid by partner, Partnership expenses paid by partner.

G

Gross income, partner, Gross income.
Guaranteed payments, Guaranteed Payments

H

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

I

Income or loss, partner's, Partner's Income or Loss
Insurance, self-employed health, Self-employed health insurance premiums.
Inventory items, substantially appreciated, Substantially appreciated inventory items.

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.

M

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

N

Nonrecourse liability, Allocation attributable to a nonrecourse liability.
Not-for-profit activity, Not-for-profit activity.

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)

R

Related person, Related person.

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

U

Unrealized receivables, Unrealized receivables.

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