Index

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

G

Guaranteed payments, Guaranteed Payments

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.

N

Notice group, TEFRA, Notice group.
Notice partner, TEFRA, Notice partner.

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
Partnership item, TEFRA, Partnership Item.
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.
Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election
Statute of Limitations and TEFRA, Statute of Limitations and TEFRA
Substantially appreciated inventory items, Substantially appreciated inventory items.
Suggestions for publication, Comments and suggestions.

U

Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings
Unrealized receivables, Unrealized receivables.

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