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Partners & Partnerships
Accruals to related entities. 94:488.
Accounting for value of partner's services. 94:644.
Allocation
after an ownership change. 99:404.
basis in property distributions. 98:486, 599.
depreciation recapture on dispositions. 97:285; 98:154.
income
    and losses. 96:381.
    anti-abuse rule. 97:282.
    COD income. 99:865.
    on property contributed to partnership. 94:683.
    related to contributed property. 94:159.
    remedial allocations. 95:117.
    substantial economic effect. 94:79.
nonrecourse debt under Sec. 752. 96:640.
Sec. 179 deduction. 95:725.
Alternate test for economic effect. 92:461.
Anti-abuse regulations. 94:451; 95:181, 216, 313, 752.
Antichurning regs. 98:156.
Asset sales
between partnership and related parties. 90:123.
Audit. 92:139; 98:404, 649.
Basis adjustments. 90:522; 93:334, 350.
Bond distribution in liquidation of interest. 95:314.
Book-tax differences of contributed property
accounting for. 95:195, 288.
Charitable deduction of marketable securities. 96:271.
COD income. 93:294; 95:259; 99:865.
Collapsible partnerships. 95:116.
Constructive ownership. 94:178.
Contributed property allocation rules. 95:659.
Contributions
depreciation and depreciation recapture on. 90:254.
holding periods. 92:768.
to investment partnerships. 95:483.
vs. disguised sales. 91:578.
Conversion to LLC. 95:381.
Debt cancellation income. 91:434.
Debt restructuring. 93:245.
Deemed distribution. 94:223; 96:537.
Deficit restoration obligation. 97:734; 98:300.
Departing partners
payments to. 93:772.
Depreciation. 99:560.
Discount partnership arrangements. 92:382.
Disguised sale rules. 92:769; 93:712.
Earnings-stripping rule. 90:411.
Election of entity classification. 96:81, 213.
Emerging issues. 95:571.
Estate planning. 91:788.
European check-the-box planning options. 97:79.
Exempt partners. 90:482, 697.
and year ends. 95:423.
Expenses incurred on partnership's behalf. 93:510.
Gifts of family limited partnership interests. 96:273; 97:389, 628; 98:301, 718, 754.
Inadvertent partnerships. 93:495.
Intangibles election, retroactivity. 94:455.
Involuntary conversion proceeds. 96:411.
ISP paper. 95:512.
Joint venture with unrelated foreign bank. 98:752.
Liabilities. 90:56; 91:619; 92:495, 773.
Like-kind exchanges. 90:636.
Limitations period, extension of by former partner. 95:248.
Limited partnership regulations. 92:624.
Limited partner's refund claim. 98:344.
LLCs. 93:348, 645, 810; 94:144, 471, 560.
bibliography. 97:234.
business interest realignment. 99:230.
Canadian tax treatment of U.S. LLC. 96:661.
"check-the-box" state adoption. 98:166.
costs of converting partnership to. 95:455.
conversion considerations. 95:543.
designation of tax matters partner. 95:758.
entry-level considerations. 95:486.
equipment-leasing LLCs. 98:90; 99:92.
guaranteed payments for use of capital. 96:473.
Internet resources. 97:537.
key issues and answers. 96:418.
liability for self-employed taxes. 95:35, 163, 207, 273, 545.
limited partners' SE tax issues. 97:215.
operating agreements. 96:484.
partnership-disregarded entity conversions. 99:481.
partnership treatment for. 95:481.
planning ideas. 99:506.
self-employment tax on members. 97:281.
single-member LLCs
    "check-the-box" regs. 97:13.
    conversions. 99:232.
    state tax concerns. 97:692.
tax advantages in farm operations. 99:215.
TMP. 97:69.
two-member LLC as disregarded entity. 99:482.
use for operating companies. 96:472.
versus S corporations. 96:547.
LLPs. 94:409.
Liquidation of partner's interest. 99:334.
Loss on walkaway. 92:100.
Merging partnerships for tax savings. 92:484.
Multiple interests in same partnership. 95:725.
Multiple partnerships
restructuring. 95:271.
Nonliquidating cash distributions. 90:154.
Nonrecourse liabilities. 92:127, 495; 95:449.
Non-TMP partner's actions. 93:469; 95:758.
Notice of Inconsistent Treatment. 94:751.
PAL rules and loan proceeds. 98:420.
Partnership COD income. 93:137; 95:259.
Partnership interest
abandonment or worthlessness. 94:54, 292.
change during year
    allocation of cash-basis items. 93:466.
distribution at death. 95:601.
for services. 91:474; 92:257; 93:535.
initial outside basis. 93:61.
receipt of profits interest. 93:636.
sale vs. liquidation. 99:430.
subject to risk of forfeiture. 92:63.
Partnership items. 92:563.
of RICs and REITs. 95:124.
Partnership loss
effect on partners' bases. 96:185.
Partnership property
accrued tax liabilities. 92:717.
distributions. 96:213.
transactions. 93:80.
Partnership withholding taxes
partner's liability. 92:327.
Partner's
partnership auto expenses. 93:685.
suit against partnership. 91:545.
transfer of encumbered property. 96:113.
Precontribution gain on technical termination. 99:128.
Profits interest for services. 91:690, 779; 93:535.
Publicly traded partnerships. 95:380; 96:7, 150, 669.
Purchase v. redemption of interest. 90:91.
Receipt of partnership interest for services. 98:127.
Recent developments. 96:172.
Refinancing nonrecourse debt. 90:633.
Refund claim after settlement of partnership items. 97:808.
REITs and RICs
partnership items of. 95:124.
Related transactions
substantial business purpose. 95:406.
Release of limited partners' investor notes. 98:828.
Required deposits of fiscal-year partnerships. 95:274.
Retiring partners
distributions. 94:235, 305.
Returns
filing "amended" returns. 91:441.
Sale of deceased partner's interest. 95:379.
"Same share" rule for audits. 92:698; 94:189.
Schedule K-1. 98:543.
Sec. 401(k) plans. 91:692.
Sec. 444 elections. 94:126.
Sec. 481 adjustment
departing partners. 91:155.
Sec. 704(c)
anti-abuse rule. 97:282.
versus sale treatment for contributing partner. 97:283.
Sec. 707 disguised sale regulations. 91:551, 627; 93:275.
Sec. 708(b)(1)(B) termination. 90:632.
Sec. 752 election. 92:660.
Sec. 754 election
and Sec. 197 amortization. 97:70.
by family partnership. 98:33.
second for estate. 90:623.
step-downs. 90:573.
when to make. 92:396.
Sec. 1032. 98:752.
Securities partnerships
aggregation of securities. 95:206.
Service partners and Sec. 83. 90:99.
Short sale of securities. 95:316.
State tax implications for LLC members. 95:671.
Status as partner. 99:770.
Statute of limitations defense after partnership-level proceeding. 99:608.
Statute of limitations' effect on recharacterization of entity's losses. 98:341.
Stock distribution from reorganization. 95:704.
"Substantial allocation" of contributed property. 96:18.
Tax matters partner regs. 98:404.
Tax year of entity for deceased partner. 98:301, 827.
Termination
avoiding on partner's death. 91:54.
deemed distribution. 96:537.
depreciable property. 90:20.
final regs. 97:337.
grandfathered debt. 90:352.
no minimum gain chargeback. 94:227.
qualified retirement plans. 90:758.
limited partner as. 94:322.
of LLC.97:69.
TRA '97 changes. 97:765.
Trading partnerships. 96:474.
Transfer of corporate ownership. 90:416.
Transfer of partnership profits interest. 90:496.
Transfers of interests. 97:116.
Unified audit procedures. 96:611.
Use as acquisition vehicle. 91:32.
Valuation understatement
underreporting of bank account as. 95:513.
Withdrawal after Citron and Echols. 93:386.
Workout arrangements. 92:642.
Worthless debts. 97:665.
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