relationships -- Tax accounting for partnerships and limited liability companies -- Acquiring a partnership or llc interest by … contribution -- Basis in partnership/llc interest -- Distributive shares -- Transactions between partners/members and partnership …/llc -- Distributing partnership/llc property to partners or members -- Family partnerships and limited liability companies -- Liquidating …

The passthrough system -- Introduction to partnership accounting -- Partnership allocations : general rules … -- Partnership allocations : nonrecourse deductions -- Partnership allocations : special anti-income shifting rules -- Sales of … partnership interests -- Property contributions and distributions -- Recharacterizing contributions, distributions, and sales …