Federal Taxation of Partnerships and Partners

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Federal Taxation of Partnerships and Partners

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Table of contents

McKee, Nelson & Whitmire: Federal Taxation of Partnerships and Partners
- 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 10A: Centralized Partnership Audit Regime
  - 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)

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