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Publication 541 (04/2008), Partnerships
Revised: 04/2008
Table of Contents
Publication 541 - Introductory Material
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
Taxpayer Advocacy Panel (TAP).
Index
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