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Partnership Tax Resources

Partnership is a concept as old as humanity. In a partnership two or more people contribute money, property, labor or skill, and the partners expect to share in the growth, profit, and loss of the business. The concept is simple, and partnership taxation can be correspondingly simple. But the complexity of partnership taxation is limited only by the imagination of the partners.

In the following Guide and articles I hope to shine some light on aspects of partnership taxation.

Guide to Partnership Taxation

  1. Partnership Taxation: General Information
  2. Partnership Taxation: Formation Tax Issues
  3. Partnership Taxation: Partnership Operation Taxation
  4. Partnership Taxation: Partnership Distributive Share, Substantial Economic Effect, Capital Accounts
  5. Partnership Taxation: 704(c), Allocation of Built-In Gains and Built-In Losses
  6. Partnership Taxation: Sale of a Partnership Interest
  7. Partnership Taxation: Distributions

Call us today at (408) 459-8427 to schedule an appointment to discuss partnership taxation issues.