AcknowledgementsTable of CasesTable of Code SectionsTable of RegulationsTable of Revenue Rulings1 Choice of entity : what is a partnership for tax purposes? 2 Partnership formation : the basics 3 Partnership operations : the basics 4 Financial accounting and maintenance of capital accounts 5 Partnership allocations : substantial economic effect 6 The allocation of nonrecourse deductions 7 Contributions of property : Section 704(c) and Section 704(c) principles 8 Partnership liabilities 9 Transactions (other than sales) between a partnership and its partners 10 The sale of a partnership interest 11 Distributions : the basics 12 Optional basis adjustment : § 734(b) 13 Disproportionate distributions 14 Retirement and death of a partner 15 Disguised sales and exchanges 16 The partnership anti-abuse rulesIndex