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:
- Free tax services, How To Get Tax Help
G
- Guaranteed payments, Guaranteed Payments
H
- Help (see Tax help)
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
- 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.
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