– 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

– Each topic Must Include one example
Use IRS Publications and forms only