Main Image


Partnership Taxation

Summary of Contents

Table of Contents 

Chapter 1: Introduction to Partnership Tax 
Chapter 2: The Passthrough System 
Chapter 3: Introduction to Partnership Accounting 
Chapter 4: Partnership Allocations: General Rules 
Chapter 5: Partnership Allocations: Nonrecourse Deductions 
Chapter 6: Partnership Allocations: Special Anti-Income-Shifting Rules 
Chapter 7: Sales of Partnership Interests 
Chapter 8: Property Contributions and Distributions 
Chapter 9: Recharacterizing Contributions, Distributions, and Sales 
Chapter 10: Compensating Partners for Services or the Use of Property 
Chapter 11: Termination of Partnership Interests and Partnerships 
Chapter 12: Preventing Abuse of the Partnership Tax Rules 

Appendix: Form 1065 and Schedule K-1 

Table of Authorities