skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

Affordable Care Act
Tax Topic Index

International
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Index of Publication 541 - PartnershipsTOC
D
Definition, partnership, Forming a Partnership
Determining ownership, More than 50% ownership.
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:
Partner's assumed by partnership, Partner's liabilities assumed by partnership.
Limited liability company, Limited liability company.
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
Partnership:
Abandoned or worthless interest, Abandoned or worthless partnership interest.
Basis, contributed property, Basis of contributed property.
Capital interest, Capital interest.
Exclusion from rules, Exclusion From Partnership Rules
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, The term partnership means any partnership...,
Statute of Limitations and TEFRA, There is only one statute of limitations...
Substantially appreciated inventory items, Substantially appreciated inventory items.
Suggestions for publication, Comments and suggestions.
T
Tax withholding, foreign person or firm, Withholding on foreign partner or firm.
Terminating a partnership, Terminating a Partnership
TTY/TDD information, How To Get Tax Help
U
Uniform Limited Partnership ACT (ULPA), For TEFRA purposes, a partner is defined...
Unrealized receivables, Unrealized receivables.
TOC