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Publication 541 (2003), Partnerships
For use in preparing
2003
Returns
Table of Contents
Publication 541 - Introductory Material
Important Reminder
Introduction
Useful Items - You may want to see:
Publication 541 - Main Contents
Forming a Partnership
Organizations Classified as Partnerships
Family Partnership
Partnership Agreement
Terminating a Partnership
IRS e-file (Electronic Filing)
Exclusion From Partnership Rules
Tax Year
Required Tax Year
Exceptions to Required Tax Year
Partnership Return (Form 1065)
Penalties
Partnership Income or Loss (Form 1065 Only)
More information.
Making the election.
Amortizable expenses.
Expenses not amortizable.
Partner's Income or Loss
Self-employment tax.
Figuring Distributive Share
Reporting Distributive Share
Limits on Losses
Partner's Exclusions and Deductions
Partnership Distributions
Substantially appreciated inventory items.
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
Adjusting the Basis of Partnership Property
Timing of adjustment.
Form 1065 Example
Page 1
Page 2 Schedule A
Schedule B
Pages 3 – 4 Schedule K
Page 4 Schedules L, M–1, and M–2
Schedule K–1 (Form 1065)
Allocation of Partnership Items
How To Get Tax Help
Index
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