Tax Charts - §701-§776 Partnerships

Treas. Reg. §1.704-3(b)(2), Example 1 (Traditional Method of Making 704 c Allocations) Treas. Reg. §1.704-3(c)(4), Example 1 (Traditional Method with Curative Allocations for Making 704 c Allocations) Treas. Reg. §1.707-1(c), Example 1 (Fixed Guaranteed Payment For Services) Treas. Reg. §1.707-1(c), Example 2 (Minimum Allocation of Partnership Income as Guaranteed Payment) Treas. Reg. §1.707-1(c), Example 3 (Fixed Guaranteed Payment & 30% of Loss) Treas. Reg. §1.707-1(c), Example 4 (Fixed Guaranteed Payment & Capital Gains) Treas. Reg. §1.722-1, Example 1 (Basis of Contributing Partner’s Interest With Liabilities Assumed) Treas. Reg. §1.722-1, Example 2 (Gain on Contribution Into Partnership With Liabilities Assumed) PLR 201622008 – Joint Ownership Not a Partnership Revenue Ruling 84-111 Situation 1 – Partnership Conversion to Corporation “Assets Over” Revenue Ruling 84-111 Situation 2 – Partnership Conversion to Corporation “Assets Up” Revenue Ruling 84-111 Situation 3 – Partnership Conversion to Corporation “Interests Over”