Part I -- General Concepts
Chapter 1: An Overview of Subchapter K
Chapter 2: Selection of the Form of Business Organization
Chapter 3: Defining “Partnerships” and “Partners” for Tax Purposes
Part II -- Acquisitions of Partnership Interests
Chapter 4: Receipt of a Partnership Interest in Exchange for a Contribution of Property
Chapter 5: Transfer of a Partnership Interest in Exchange for Services
Part III -- Basis of a Partner's Partnership Interest and the Impact of Partnership Liabilities
Chapter 6: Determining the Basis of a Partner's Partnership Interest
Chapter 7: Basis Consequences of Partnership Liabilities
Chapter 8: Determining a Partner's Share of Partnership Liabilities for Basis Purposes
Part IV -- Tax Aspects of Partnership Operations; Audit and Litigation; and Distributive Share Rules
Chapter 9: Tax Accounting for Partnership Operations
Chapter 10: TEFRA Partnership Audit and Litigation Rules
Chapter 11: Determining the Partners' Distributive Shares
Chapter 12: Distributive Share Allocations in Connection With Shifts in the Partners' Interests
Part V -- Terminations; Partnership-Partner Transactions; and Family Partnership Rules
Chapter 13: Termination of a Partnership
Chapter 14: Transactions Between Partnerships and Partners
Chapter 15: Family Partnership Rules
Part VI -- Transfers of Partnership Interests
Chapter 16: Sales, Exchanges, and Other Transfers of Partnership Interests
Chapter 17: Transfers of Interests in Collapsible Partnerships
Chapter 18: Incorporation of a Partnership
Part VII -- Partnership Distributions
Chapter 19: Distributions That Do Not Alter the Partners' Interests in Section 751 Property
Chapter 20: Post-Distribution Consequences to the Distributee
Chapter 21: Distributions That Alter the Partners' Interests in Section 751(b) Property
Part VIII -- Death or Retirement of a Partner
Chapter 22: Payments in Liquidation of the Interest of a Retired or Deceased Partner
Chapter 23: Special Problems Relating to the Death of a Partner
Part IX -- Adjustments to the Bases of Partnership Assets
Chapter 24: Adjustments to the Bases of Partnership Assets in Connection With Transfers of Partnership Interests
Chapter 25: Adjustments to the Bases of Partnership Assets in Connection With Distributions of Partnership Assets
Chapter 26: Special Basis Adjustments in Connection With Distributions to Transferee-Partners: Section 732(d) |