Paper, Order, or Assignment Requirements

– Partnership income, expenses, distributions, and flow-through (e.g., self-employment income)

– Family partnerships

– Partner’s dealings with partnership (e.g., exchange of property, guaranteed payments)

– Contribution of property to partnership (e.g., partnership’s basis, property subject to indebtedness)

– Basis of partner’s interest

– Disposition of partner’s interest

– Partnership formation (e.g., partnership agreement, general vs. limited partners, capital contributions)

– Dissolution of partnership (e.g., sale, death of partner)

– Filing requirements, due dates, and penalties

– Services rendered in return for partnership interest

– Debt discharge