Form 541 - Partnerships - Department Of Treasury Internal Revenue Service - 2002 Page 28
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28To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
Self-employment tax . . . . . . 6
Losses:
Transactions with partner . . 12
Year of disposition . . . . . . . 7
Limits . . . . . . . . . . . . . . . . 8
Passive activities . . . . . . . . . . 8
Activity not for profit . . . . . . . . 8
Partner’s . . . . . . . . . . . . . . 6
Penalties:
Allocations:
Sales or exchanges . . . . . 12
Criminal . . . . . . . . . . . . . . 5
Built-in gain or loss . . . . . . 13
E
Failure to file . . . . . . . . . . . 5
Installment sale . . . . . . . . 16
e-file . . . . . . . . . . . . . . . . . . 4
Failure to furnish copy of
Interest expense . . . . . . . . . 9
M
Electronic filing . . . . . . . . . . . 4
Schedule K – 1 . . . . . . . . 5
Nonrecourse liability . . . . . . 7
Marketable securities . . . . . . 10
Estimated tax . . . . . . . . . . . . 6
Other . . . . . . . . . . . . . . . . 5
Partnership items . . . . . . . 20
More information (See Tax help)
Expenses paid by partner . . . . 9
Substantial economic
Trust fund recovery . . . . . . . 5
effect . . . . . . . . . . . . . . . 7
Precontribution gain . . . . . . . 10
N
F
Alternative minimum tax . . . . . 7
Principal partner defined . . . . . 4
Nonrecourse liability . . . . . . . . 7
Family partnership . . . . . . . . . 3
Assistance (See Tax help)
Profits interest . . . . . . . . . . . 14
Not-for-profit activity . . . . . . . . 8
Form 1065:
At-risk limits . . . . . . . . . . . . . 8
Publications (See Tax help)
Due date . . . . . . . . . . . . . . 5
Audit, consolidated . . . . . . . . 8
Example . . . . . . . . . . . . . 18
O
R
Schedule K – 1 . . . . . . . . 5, 20
Organization expenses . . . . . . 6
B
Related person . . . . . . . . . . 15
Form:
Basis, partnership:
Reportable transactions . . . . . 2
8082 . . . . . . . . . . . . . . . . 8
P
Adjusting . . . . . . . . . . . . . 18
8275 . . . . . . . . . . . . . . . 13
Distributions . . . . . . . . . . 18
Partner’s:
S
8308 . . . . . . . . . . . . . . . 17
Election, optional
Alternative minimum tax . . . . 7
8582 . . . . . . . . . . . . . . . . 8
Section 179 deduction . . . . . . 9
adjustment . . . . . . . . . . 18
Basis:
8736 . . . . . . . . . . . . . . . . 5
Self-employed health
Transfer of interest . . . . . . 18
Distributed property . . . . 10
8832 . . . . . . . . . . . . . . . . 2
insurance . . . . . . . . . . . . 12
Built-in gain or loss . . . . . . . 13
Partnership interest . . . . 14
8865 . . . . . . . . . . . . . . . 13
Self-employment income . . . 6, 7
Estimated tax . . . . . . . . . . . 6
8886 . . . . . . . . . . . . . . . . 2
Self-employment tax . . . . . . . 6
Income or loss . . . . . . . . . . 6
C
982 . . . . . . . . . . . . . . . . . 8
Short period return . . . . . . . 3, 5
Interest:
Free tax services . . . . . . . . . 27
Capital interest . . . . . . . . . 3, 14
Substantial economic effect . . . 7
Acquired by gift . . . . . . . 14
Comments . . . . . . . . . . . . . . 2
Alternative rule,
Substantially appreciated
G
Community property . . . . . . . . 2
adjusted basis . . . . . . 15
inventory items . . . . . . . . . 10
Contribution:
Gross income, partner . . . . . . 6
Basis . . . . . . . . . . . . . . 14
Suggestions . . . . . . . . . . . . . 2
Basis of property . . . . . . . 13
Guaranteed payments . . . . . 12
Basis adjustments . . . . . 14
Syndication fees . . . . . . . . . . 6
Built-in gain or loss . . . . . . 13
Book value . . . . . . . . . . 15
Distribution of property . . . 14
Liquidation of . . . . . . 10, 16
H
T
Net precontribution gain . . . 10
Mandatory basis
Help (See Tax help)
Tax help . . . . . . . . . . . . . . . 27
Property . . . . . . . . . . . . . 13
adjustment . . . . . . . . 11
Husband-wife partnership . . . . 3
Services . . . . . . . . . . . . . 14
Tax shelter disclosure
Sale, exchange,
statement . . . . . . . . . . . . . 1
transfer . . . . . . . . . . . 16
I
Tax withholding, foreign
Special basis
D
person or firm . . . . . . . . . . 2
adjustment . . . . . . . . 11
Income or loss, partner’s . . . . . 6
Definition, partnership . . . . . . . 2
Transactions with
Tax year:
Insurance, self-employed
Determining ownership . . . . . 13
partnership . . . . . . . . . . 12
Business purpose . . . . . . . . 5
health . . . . . . . . . . . . . . . 12
Distributions:
Exceptions . . . . . . . . . . . . 5
Partnership:
Inventory items,
Gain or loss . . . . . . . . . . . 10
Partner . . . . . . . . . . . . . . . 4
Abandoned or worthless
substantially appreciated . . 10
Interest expense, loan . . . . . 9
Partnership . . . . . . . . . . . . 4
interest . . . . . . . . . . . . 16
Partner’s debt . . . . . . . . . 10
Required . . . . . . . . . . . . . . 4
Agreement . . . . . . . . . . . . 3
Partnership . . . . . . . . . . . . 9
L
Section 444 election . . . . . . 5
Basis, contributed
Distributive share:
Liability:
Short period return . . . . . . . 5
property . . . . . . . . . . . . 13
Adjusted basis . . . . . . . . . 14
Assumption of . . . . . . . . . 15
Capital interest . . . . . . . . . . 3
Taxpayer Advocate . . . . . . . 27
Canceled qualified real
Nonrecourse . . . . . . . . . . . 7
Defined . . . . . . . . . . . . . . . 2
Terminating a partnership . . . . 3
property business debt . . . 8
Partner’s assumed by
Exclusion from rules . . . . . . 4
TTY/TDD information . . . . . . 27
Character of items . . . . . . . 7
partnership . . . . . . . . . . 14
Family . . . . . . . . . . . . . . . 3
Determined by interest in
Partnership’s . . . . . . . . . . 15
Forming . . . . . . . . . . . . . . 2
U
partnership . . . . . . . . . . . 7
Limited liability company . . . . . 3
Husband-wife . . . . . . . . . . . 3
Figuring . . . . . . . . . . . . . . 7
Unrealized receivables . . . . . 17
Liquidation:
Income or loss . . . . . . . . . . 6
Guaranteed payments . . . . 12
Constructive . . . . . . . . . . 15
Interest . . . . . . . . . . . . . . . 7
Limits on losses . . . . . . . . . 8
Partner’s interest . . . . . . . 10
Liabilities . . . . . . . . . . . . . 15
Reporting . . . . . . . . . . . . . 7
Partner’s retirement or
Terminating . . . . . . . . . . . . 3
Self-employment income . . . 6
death . . . . . . . . . . . . . . 16
Page 28
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