Form 541 - Partnerships - Department Of Treasury Internal Revenue Service - 2013 Page 15

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8865
8
Special basis adjustment
6
Transactions with partnership
7
A
Partnership:
Administrative adjustment requests
14
G
Abandoned or worthless interest
11
Allocations:
Agreement
3
Guaranteed payments
7
Built­in gain or loss
8
Basis, contributed property
8
Installment sale
11
Capital interest
3
Amended returns
14
I
Defined
2
Assistance (See Tax help)
Exclusion from rules
4
Insurance, self­employed health
7
Family
2
Inventory items, substantially
Forming
2
appreciated
4
B
Liabilities
10
Built­in gain or loss
8
Terminating
3
L
Transactions with partner
7
Partnership item, TEFRA
13
Liability:
C
Precontribution gain
5
Assumption of
10
Capital interest 3,
9
Profits interest
9
Partner's assumed by partnership
9
C corporation, TEFRA
13
Publications (See Tax help)
Partnership's
10
Comments on publication
2
Limited liability company
2
Contribution:
Liquidation:
Basis of property
8
R
Constructive
10
Built­in gain or loss
8
Related person
10
Partner's interest
5
Distribution of property
8
Partner's retirement or death
12
Net precontribution gain
5
Losses:
Property
8
S
Sales or exchanges
7
Services
9
Self­employed health insurance
7
Short period return
3
M
Small partnership exception to TEFRA
13
D
Statute of Limitations and TEFRA
14
Marketable securities
5
Definition, partnership
2
Substantially appreciated inventory
Determining ownership
7
items
4
Distributions:
N
Suggestions for publication
2
Gain or loss
4
Notice group, TEFRA
14
Partner's debt
5
Notice partner, TEFRA
14
Partnership
4
T
Distributive share:
Tax help
14
Adjusted basis
9
P
Tax matters partner
13
Guaranteed payments
7
Tax withholding, foreign person or firm
2
Partner's:
TEFRA
13
Basis:
Terminating a partnership
3
E
Distributed property
5
TTY/TDD information
14
Partnership interest
9
e­file
4
Interest:
Electronic filing
4
Acquired by gift
9
U
Alternative rule, adjusted basis
10
Uniform Limited Partnership ACT
Basis
9
F
(ULPA)
13
Basis adjustments
9
Family partnership
2
Unrealized receivables
11
Book value
10
Form:
Liquidation of 5,
12
8275
8
Mandatory basis adjustment
6
8308
12
Sale, exchange, transfer
11
8832
2
Publication 541 (December 2013)
Page 15

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