Publication 541 Partnerships For Use in Preparing 2001 Returns Important Change for 2001 Important Reminder Introduction Topics and Useful Items Forming a Partnership Terminating a Partnership Exclusion From Partnership Rules Tax Year Partnership Return (Form 1065) Penalties Partnership Income or Loss Partner's Income or Loss Partnership Distributions Transactions Between Partnership and Partners Basis of Partner's Interest Disposition of Partner's Interest Adjusting the Basis of Partnership Property Form 1065 Example How To Get Tax Help