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§701-§776 Partnerships
- Canal Corp v Comm’r – Disguised Sale to Partnership Under §707(a)(2)(B)
- PLR 201622008 – Joint Ownership Not a Partnership
- Rev. Rul. 99-5, Situation 1 – Disregarded Entity to Partnership (Sale of LLC Interest)
- Rev. Rul. 99-5, Situation 2 – Disregarded Entity to Partnership (Contribution)
- 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”
- 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)
