Partnerships

This section provides public access to comments on legislation and administrative guidance in the partnership tax area. It also provides Tax Section members with practice tools related to partnerships and their partners.

Practice Support

TOOLS AND AIDS

Partnership Basis Guide
Partnership Elections Grid
Partnership Liabilities Practice Guide
Partnership Allocations Practice Guide
Passive Activity Checklist (Word) or (Pdf)
2012 Partnership Form 1065 Checklists:
- 1065 - Long Checklist (Word) (PDF)
- 1065 - Short Checklist (Word) (PDF)
- 1065 - Mini Checklist (Word) (PDF)
- LLC Addendum (Word) (PDF)
- Passive Activity Checklist (Word) (PDF)

ARTICLES

The Partnership Technical Termination Trap

Timing a Loss Deduction

Partners Income Allocations and the New Net Investment Income Tax

Advocacy

COMMENTS ON LEGISLATIVE AND ADMINISTRATIVE GUIDANCE

Proposed 108(e) reg comments - discharge of debt by transfer of partnership interest to creditor