Topics for Partnerships | |
Exclusion from Partnership Rules Certain partnerships that do not actively conduct a business can choose to be completely or partially excluded from being treated as partnerships for federal income tax purposes. Forming a Partnership This section contains general information about partnerships. 2007 Form 1065 (PDF) U.S. Return of Partnership Income Partnership Income or Loss A partnership computes its income and files its return in the same manner as an individual. However, certain deductions are not allowed to the partnership. Partnership Distributions This section contains general information about partnership distributions. Partnership Return Information SOI Tax Stats - Partnership Statistics Find balance sheet and income statistics for partnerships here. This area includes historical data and data presented by industry. Publication 541 (2003), Partnerships Terminating a Partnership This section contains general information about terminating a partnership. Transactions between Partnership and Partners For certain transactions between a partner and his or her partnership, the partner is treated as not being a member of the partnership. |
Page Last Reviewed or Updated: December 04, 2008