Partnerships
Section .3400 - Statute of Limitations and Federal ChangesSection .3600 - Life Estate and Remainder Interest
Rule 06b .3501 - GeneralRule 06b .3502 - Taxing Partnership IncomeRule 06b .3503 - Partnership ReturnsRule 06b .3504 - Accounting PeriodRule 06b .3505 - Accounting MethodsRule 06b .3506 - Items Exempt From IncomeRule 06b .3507 - Business DeductionsRule 06b .3508 - ContributionsRule 06b .3509 - Deductible DividendsRule 06b .3510 - Additional First Year DepreciationRule 06b .3511 - Nondeductible ItemsRule 06b .3512 - Out‑of‑state IncomeRule 06b .3513 - Nonresident PartnersRule 06b .3514 - Limitation on LossesRule 06b .3515 - Basis of a Partner's InterestRule 06b .3516 - LiquidationRule 06b .3517 - Property RetainedRule 06b .3518 - Gain or Loss on DistributionRule 06b .3519 - Disposition of Partner's InterestRule 06b .3520 - Family PartnershipsRule 06b .3521 - Estimated Income TaxRule 06b .3522 - Information ReturnsRule 06b .3523 - Common Trust FundsRule 06b .3524 - Investment ClubsRule 06b .3525 - Tenancy by the EntiretyRule 06b .3526 - Tax CreditsRule 06b .3527 - Disposition of Partner's InterestRule 06b .3528 - Part‑year Resident PartnersRule 06b .3529 - Interest Income Passed Through to Partners