Partnerships Formation and Operation - Welcome to blue合作伙伴关系的形成和运行-蓝色.pptVIP

CCH Federal Taxation Comprehensive Topics CCH Federal TaxationComprehensive TopicsChapter 19Partnerships—Formation and Operation ?2005, CCH INCORPORATED 4025 W. Peterson Ave. Chicago, IL 60646-6085 800 248 3248 Chapter 19 Exhibits 1. Partnerships—Overview 2. Partnerships—Types of Partnerships 3. Partnerships—Tax Years 4. Partnerships—Accounting Methods 5. Partnerships—Tax Formula 6. Code Section 702(a)(8) Income or Loss 7. Separately Stated Items 8. Formation of Partnerships—Partner Perspective 9. Formation of Partnerships—Overview of Code Section 721 10. Contribution of Part Property/Part Services 11. Contribution of Part Property/Part Services—Example 12. Disguised Sales—General Rules 13. Disguised Sales—Example Chapter 19 Exhibits 14. Contribution of Encumbered Property 15. Contribution of Encumbered Property—Example 16. Contribution of “Know-How” 17. Contribution of “Know-How”—Example 18. Inside Basis Computations 19. Outside Basis Computations 20. Outside Basis Computations—Example 21. Code Section 465 At-Risk Rules 22. Code Section 469 Passive Activity Loss (PAL) Rules 23. At-Risk and Passive Activity Loss Rules—Example 24. Partners Providing Infrequent, Nonessential Services to Partnerships for Compensation 25. Partners Providing Ongoing, Integral Services to Partnerships for Compensation Partnerships—Overview Definition Of Partnership. An unincorporated association with two or more persons who associate for a profit motive. For income tax purposes, partnerships are generally treated as pass-through entities, i.e., the partnership pays no taxes, and partnership income (loss) and separately stated items are allocated to each partner according to the partnership’s profit sharing agreement. The partners receive separate K-1 schedules from the partnership. Each K-1 reports each partner’s share of the partnership net profit and separately reported income and expense items. Partners report these items on their ow