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Chapter 1THE NATURE OF A PARTNERSHIP
Chapter 3TAXING PARTNERSHIP INCOME
Chapter 4COMPUTATION OF TAXABLE INCOME
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2d Cir 2d Sess 83d Cong 9th Cir adjusted basis affd allocation amended amount apply capital gain cash cert Code Commissioner computation constitute contributed property corporate general partner deceased partner decedent decedent's December 31 deduction depreciation determining distributee partner example extent fair market value gain or loss guaranteed payment H.R. Rep income tax infra interest in partnership inventory items investment limited partners limited partnership liquidating distribution nership non-recourse ordinary income organization partner's basis partner's distributive share partner's interest partner's partnership interest partner's share partnership agreement partnership capital partnership income partnership liabilities partnership profits partnership property partnership taxable provisions purchase real property realized recapture regulations result rules sale or exchange share of partnership special basis adjustment Subchapter S corporation substantially appreciated inventory Supp supra tax purposes Tax Reform Act taxable income taxpayer termination text and note transfer treated Uniform Partnership Act United unrealized receivables