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Partnership - Audit Techniques Guide (ATG)

NOTE: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.

This Audit Techniques Guide (ATG) is presented in several chapters. The publication/revision date of each chapter is posted in the Table of Contents below. These chapters can be accessed and then printed by following the links in the Table of Contents below.

Overview (Published 12-2002)

Chapter 1 - Basic Principles  (Rev. 3/2008)

Chapter 2 - Initial Year Return Issues  (Published 12-2002)

Chapter 3 - Contributions of Property with Built-in Gain or Loss ─ IRC section 704(c) (Revised 12/2007)

Chapter 4 - Distributions (Revised 12/2007)

Chapter 5 - Loss Limitations (Revised 12/2007)

Chapter 6 - Partnership Allocations (Revised 12/2007)

Chapter 7 - Dispositions of Partnership Interest (Revised 03-2008)

Chapter 8 -  Real Estate Issues in Partnerships (Published 12-2002)

Chapter 9 - Tax Shelters (Revised 12/2007)

Chapter 10 - International ─ (Reserved)  

Chapter 11 -  Family Partnerships

Chapter 12 - Syndicated Investment Partnerships - (Reserved)

Chapter 13 - TEFRA  (Revised 10-2007)

Page Last Reviewed or Updated: 24-Mar-2017