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Index of Publication 541 - PartnershipsTOC
D
Definition, partnership, Forming a Partnership
Determining ownership, More than 50% ownership.
Distributions:
Distributive share:
I
Insurance, self-employed health, Self-employed health insurance premiums.
Inventory items, substantially appreciated, Substantially appreciated inventory items.
L
Liability:
Partner's assumed by partnership, Partner's liabilities assumed by partnership.
Liquidation:
Partner's retirement or death, Liquidation at Partner's Retirement or Death
Losses:
Sales or exchanges, Losses.
M
P
Partner's:
Basis:
Partnership interest, Basis of Partner's Interest
Transactions with partnership, Transactions Between Partnership and Partners
Precontribution gain, Net precontribution gain.
Publications, See: Tax help
U
TOC