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	Publication 541: Partnerships
	For use in Preparing 2001 Returns
	Introduction, Useful Items, and Important Changes
	Forming a Partnership
	Organizations Classified as Partnerships
	Family Partnership
	Partnership Agreement
	Terminating a Partnership
	Exclusion From Partnership Rules
	Tax Year
	Required Tax Year
	Exceptions to Required Tax Year
	Partnership Return (Form 1065)
	Penalties
	Partnership Income or Loss
	Partner's Income or Loss
	Figuring Distributive Share
	Reporting Distributive Share
	Limits on Losses
	Partner's Exclusions and Deductions
	Partnership Distributions
	Partner's Gain or Loss
	Partner's Basis for Distributed Property
	Transactions Between Partnership and Partners
	Guaranteed Payments
	Sale or Exchange of Property
	Contribution of Property
	Contribution of Services
	Basis of Partner's Interest
	Adjusted Basis
	Effect of Partnership Liabilities
	Disposition of Partner's Interest
	Sale, Exchange, or Other Transfer
	Liquidation at Partner's Retirement or Death
	Payments for Unrealized Receivables and Inventory Items
	Adjusting the Basis of Partnership Property
	Form 1065 Example
	Page 1
	Page 2 Schedule A
	Schedule B
	Pages 3 – 4 Schedule K
	Page 4 Schedules L, M–1, and M–2
	Schedule K–1 (Form 1065)
	Allocation of Partnership Items
	How To Get Tax Help

	Master Index \| List of Publications \| List of Acronyms

Publication 541:Partnerships