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IRS.gov Website
Publication 541
Partnerships
(Rev 12/2013)
Introduction, Useful Items and Important Changes

Forming a Partnership

Organizations Classified as Partnerships
Family Partnership
Partnership Agreement

Terminating a Partnership

IRS

Exclusion From Partnership Rules

Partnership Return (Form 1065)

Partnership Distributions

Partner's Gain or Loss
Partner's Basis for Distributed Property

Transactions Between Partnership and Partners

Guaranteed Payments
Sale or Exchange of Property
Contribution of Property
Contribution of Services

Basis of Partner's Interest

Adjusted Basis
Effect of Partnership Liabilities

Disposition of Partner's Interest

Sale, Exchange, or Other Transfer
Payments for Unrealized Receivables and Inventory Items
Liquidation at Partner's Retirement or Death

Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA)

Small Partnerships and the Small Partnership Exception
Small Partnership TEFRA Election
Role of Tax Matters Partner (TMP) in TEFRA Proceedings
Statute of Limitations and TEFRA
Amended Returns and Administrative Adjustment Requests (AARs)

How To Get Tax Help