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Revise Tax ReturnRevise tax return Index A Administrative adjustment requests, Amended Returns and Administrative Adjustment Requests (AARs) Allocations Built-in gain or loss, Allocations to account for built-in gain or loss. Revise tax return Installment sale, Installment reporting for sale of partnership interest. Revise tax return Amended returns, Amended Returns and Administrative Adjustment Requests (AARs) Assistance (see Tax help) B Built-in gain or loss, Allocations to account for built-in gain or loss. Revise tax return C C corporation, TEFRA, Small Partnerships and the Small Partnership Exception Capital interest, Capital interest. Revise tax return , Capital interest. Revise tax return Comments on publication, Comments and suggestions. Revise tax return Contribution Basis of property, Basis of contributed property. Revise tax return Built-in gain or loss, Allocations to account for built-in gain or loss. Revise tax return Distribution of property, Distribution of contributed property to another partner. Revise tax return Net precontribution gain, Net precontribution gain. Revise tax return Property, Contribution of Property Services, Contribution of Services D Definition, partnership, Forming a Partnership Determining ownership, More than 50% ownership. Revise tax return Distributions Gain or loss, Partner's Gain or Loss Partner's debt, Distribution of partner's debt. Revise tax return Partnership, Partnership Distributions Distributive share Adjusted basis, Adjusted Basis Guaranteed payments, Guaranteed Payments E e-file, IRS e-file (Electronic Filing) Electronic filing, IRS e-file (Electronic Filing) F Family partnership, Family Partnership Form 8275, Form 8275 required. Revise tax return 8308, Information return required of partnership. Revise tax return 8832, Organizations formed after 1996. Revise tax return 8865, Contribution to foreign partnership. Revise tax return G Guaranteed payments, Guaranteed Payments I Insurance, self-employed health, Self-employed health insurance premiums. Revise tax return Inventory items, substantially appreciated, Substantially appreciated inventory items. Revise tax return L Liability Assumption of, Assumption of liability. Revise tax return Partner's assumed by partnership, Partner's liabilities assumed by partnership. Revise tax return Partnership's, Effect of Partnership Liabilities Limited liability company, Limited liability company. Revise tax return Liquidation Constructive, Constructive liquidation. Revise tax return Partner's interest, Complete liquidation of partner's interest. Revise tax return Partner's retirement or death, Liquidation at Partner's Retirement or Death Losses Sales or exchanges, Losses. Revise tax return M Marketable securities, Marketable securities treated as money. Revise tax return N Notice group, TEFRA, Notice group. Revise tax return Notice partner, TEFRA, Notice partner. Revise tax return P Partner's Basis Distributed property, Partner's Basis for Distributed Property Partnership interest, Basis of Partner's Interest Interest Acquired by gift, Interest acquired by gift, etc. Revise tax return Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis. Revise tax return Basis, Basis of Partner's Interest Basis adjustments, Adjusted Basis Book value, Book value of partner's interest. Revise tax return Liquidation of, Complete liquidation of partner's interest. Revise tax return , Liquidation at Partner's Retirement or Death Mandatory basis adjustment, Mandatory adjustment. Revise tax return Sale, exchange, transfer, Sale, Exchange, or Other Transfer Special basis adjustment, Special adjustment to basis. Revise tax return Transactions with partnership, Transactions Between Partnership and Partners Partnership Abandoned or worthless interest, Abandoned or worthless partnership interest. Revise tax return Agreement, Partnership Agreement Basis, contributed property, Basis of contributed property. Revise tax return Capital interest, Capital interest. Revise tax return Defined, Forming a Partnership Exclusion from rules, Exclusion From Partnership Rules Family, Family Partnership Forming, Forming a Partnership Liabilities, Effect of Partnership Liabilities Terminating, Terminating a Partnership Transactions with partner, Transactions Between Partnership and Partners Partnership item, TEFRA, Partnership Item. Revise tax return Precontribution gain, Net precontribution gain. Revise tax return Profits interest, Profits interest. Revise tax return Publications (see Tax help) R Related person, Related person. Revise tax return S Self-employed health insurance, Self-employed health insurance premiums. Revise tax return Short period return, Short period return. Revise tax return Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election Statute of Limitations and TEFRA, Statute of Limitations and TEFRA Substantially appreciated inventory items, Substantially appreciated inventory items. Revise tax return Suggestions for publication, Comments and suggestions. Revise tax return T Tax help, How To Get Tax Help Tax matters partner, Role of Tax Matters Partner (TMP) in TEFRA Proceedings Tax withholding, foreign person or firm, Withholding on foreign partner or firm. Revise tax return TEFRA, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Terminating a partnership, Terminating a Partnership TTY/TDD information, How To Get Tax Help U Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings Unrealized receivables, Unrealized receivables. Revise tax return Prev Up Home More Online Publications
Taxpayer Advocacy Panel
The Taxpayer Advocacy Panel is a volunteer organization that works to improve the customer service of the Internal Revenue Service by collecting the comments and recommendations of taxpayers and bringing their concerns to the attention of the IRS.