Indiana University School of Law - Indianapolis

Partnership Tax

Professor Allington

Spring 2001

Taxation, in reality, is life. If you know the position a person takes on taxes, you can tell their whole philosophy. -- Sheldon Cohen

• Subchapter K
• Other Selected Code Sections

• §§ 1.701-1 to 1.703-1
• §§ 1.704-1, 1.704-2, 1.704-3, 1.704-4
• §§ 1.705-1 to 1.706-1
• §§ 1.707-1 to 1.707-8
• §§ 1.708-1 to 1.709-2
• §§ 1.721-1 to 1.735-1
• §§ 1.736-1 to 1.737-4
• §§ 1.741-1 to 1.743-1
• § 1.751-1
• §§ 1.752-1 to 1.752-5
• §§ 1.753-1 to 1.755-2T
• §§ 1.761-1 to 1.761-2
• §§ 301.7701-1 to 301.7701-3

• American Bar Association Tax Section
• Internal Revenue Service
• United States Tax Court
• "Series" LLC's
• Other Web Tax Sites