Taxable year determination

Table of contents

Transactions between partner and partnership

Disguised payments for services. [Reserved]

Disguised sales of property to partnership; general rules

Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and reimbursements of preformation expenditures

Disguised sales of property to partnership; special rules relating to liabilities

Disguised sales of property by partnership to partner; general rules

Partners, not partnership, subject to tax

Anti-abuse rule

Income and credits of partner

Disguised sales of partnership interests. [Reserved]

Net operating loss deduction of partner

4-Year spread (temporary)

Partnership computations

Partner's distributive share

Partner's distributive share (temporary)

Allocations attributable to nonrecourse liabilities

Contributed property

Distribution of contributed property

Determination of basis of partner's interest

Basis adjustments coordinating sections 705 and 1032

Table of contents

Taxable years of partner and partnership

Certain allocable cash to as is items. [Reserved]

Temporary regulations; question and answer under the Tax Reform Act of 1984

Items attributable to interest in lower tier partnership. [Reserved]

Determination of distributive share when a partner's interest varies

Disclosure of certain information

Effective dates and transitional rules

Continuation of partnership

Treatment of organization and syndication costs

Definitions