PARTNERSHIPS

Sections

• § 47:201 Partnership informational return of income required; limitations on partner tax liability active
• § 47:201.1 Composite returns for nonresident partners or members active
• § 47:201.2 Reporting adjustments to federal taxable income and federal partnership audit adjustments active
• § 47:202 Income of partner active
• § 47:203 Partnership computations active
• § 47:204 Partner's distributive share active
• § 47:205 Determination of basis of partner's interest active
• § 47:206 Taxable years of partner and partnership active
• § 47:207 Transactions between partner and partnership active
• § 47:208 Continuation of partnership active
• § 47:209 Nonrecognition of gain or loss on contribution active
• § 47:210 Basis of contributing partner's interest active
• § 47:211 Basis of property contributed to partnership active
• § 47:212 Extent of recognition of gain or loss on distribution active
• § 47:213 Basis of distributed property other than money active
• § 47:214 Basis of distributee partner's interest active
• § 47:215 Optional adjustment to basis of undistributed partnership property active
• § 47:216 Payments to a retiring partner or a deceased partner's successor in interest active
• § 47:217 Recognition and character of gain or loss on sale or exchange active
• § 47:218 Basis of transferee partner's interest active
• § 47:219 Optional adjustment to basis of partnership property active
• § 47:220 Treatment of certain liabilities active
• § 47:220.1 Manner of electing optional adjustment to basis of partnership property active
• § 47:220.2 Rules for allocation of basis active
• § 47:220.3 Terms defined active