| Instructions for Form 1065-B |
2006 Tax Year |
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Accounting Methods:, Accounting Methods
-
- Change in accounting method, Change in accounting method.
- Mark-to-Market Accounting Method, Mark-to-market accounting.
- Mark-to-Market Accounting Method:
-
- Dealers in commodities, and traders in securities and commodities, Mark-to-market accounting.
- Accounting methods:
-
- Accrual method, Accrual method.
- Accounting Periods, Accounting Periods
- Activities of Electing Large Partnerships (ELPs), Activities of Electing Large Partnerships (ELPs)
- Administrative Adjustment Requests
-
- Form 8082, Administrative Adjustment Requests
- Analysis of Net Income (Loss), Analysis of Net Income (Loss)
- Assembling the Return, Assembling the Return
- At-risk activities, Partner's Share of Liabilities (Schedule K-1)
C
- Capital Assets, What are Capital Assets?
- Capital Gains and Losses, Schedule D. Capital Gains and Losses
- Charitable Contributions, Line 9
- Codes:
-
- Principal Business Activity, Codes for Principal Business Activity and Principal Product or Service
- Schedule K-1, Box 9, Box 9 Codes (Schedule K-1)
- Contributions to the Partnership, Contributions to the Partnership
- Cost of Goods Sold, Schedule A. Cost of Goods Sold
-
- Inventory, Line 1. Inventory at Beginning of Year
- Other Costs, Line 5. Other Costs
- Purchases, Line 2. Purchases
D
- Deductions:, Deductions
-
- Bad Debts, Line 15. Bad Debts
- Depletion, Line 20. Depletion
- Depreciation, Line 19. Depreciation and Section 179 Expense Deduction
- Employee Benefit Programs, Line 22. Employee Benefit Programs
- Guaranteed Payments to Partners, Line 13. Guaranteed Payments to Partners
- Interest, Line 18. Interest
- Limitations, Limitations on Deductions
- Other Deductions, Line 23. Other Deductions
- Rent, Line 16. Rent
- Repairs and Maintenance, Line 14. Repairs and Maintenance
- Retirement Plans, etc., Line 21. Retirement Plans, etc.
- Salaries and Wages, Line 12. Salaries and Wages
- Section 179 Expense, Line 19. Depreciation and Section 179 Expense Deduction
- Section 263A uniform capitalization rules, Section 263A uniform capitalization rules.
- Special Rules:
-
- Entertainment facilities, Entertainment facilities.
- Meals and entertainment, Meals and entertainment.
- Membership dues, Membership dues.
- Travel, Travel.
- Taxes and Licenses, Line 17. Taxes and Licenses
- Definitions, Partnership
- Depreciation, Line 19. Depreciation and Section 179 Expense Deduction
- Discharge of Indebtedness, Line 8. Income From Discharge of Indebtedness
- Dispositions of Contributed Property, Dispositions of Contributed Property
- Distributions, Line 6. Distributions
I
- Inclusion Amount, Line 16. Rent
- Income:
-
- Gross Receipts or Sales, Line 1a. Gross Receipts or Sales
- Net Farm Profit (Loss), Line 7. Net Farm Profit (Loss)
- Net Gain (Loss) From Form 4797, Line 9. Net Gain (Loss) From Form 4797
- Net Income (Loss) From Rental Real Estate Activities, Line 4. Net Rental Real Estate Income (Loss)
- Ordinary Income (Loss) From Other Partnerships, Estates, and Trusts, Line 6. Ordinary Income (Loss) From Other Partnerships, Estates, and Trusts
- Other Income (Loss), Line 10. Other Income (Loss)
- Interest charged, Interest
- Interest Income, Passive Activity Reporting Requirements, Line 1
- Inventory Valuation Methods, Lines 9a Through 9e. Inventory Valuation Methods
- Inversion Gain, Line 15
- Investment Interest, Line 7
- Items for Special Treatment, Items for Special Treatment
-
- Constructive sale treatment, Constructive sale treatment for certain appreciated positions.
- Rollover of Gain from Qualified Stock, Rollover of gain from qualified stock.
- Special Rules for Trader in Securities, Special rules for traders in securities.
- Items for Special treatment
-
- Rollover of Gain from Empowerment Zone Asset, Rollover of gain from empowerment zone assets.
P
- Paid Preparer Authorization, Paid Preparer Authorization
- Paid Preparer's Information, Paid Preparer's Information
- Paperwork Reduction Act Notice, Line 6b. Property.
- Partner's Share of Liabilities (Schedule K-1), Partner's Share of Liabilities (Schedule K-1)
- Partnership Holding:
-
- Oil and Gas Properties, Partnerships Holding Oil and Gas Properties
- Residual Interests in Real Estate Mortgage Investment Conduits (REMICs), Partnerships Holding Residual Interests in Real Estate Mortgage Investment Conduits (REMICs)
- Passive Activity Reporting Requirements, Passive Activity Reporting Requirements
- Passive Loss Limitation Activities, Passive Loss Limitation Activities
- Penalties:
-
- Failure To Furnish Information Timely, Failure To Furnish Information Timely
- Late Filing of Return, Late Filing of Return
- Late Payment of Tax, Late Payment of Tax
- Trust Fund Recovery Penalty, Trust Fund Recovery Penalty
- Private Delivery Services, Private Delivery Services
- Publicly Traded Partnerships, Publicly Traded Partnerships (PTPs)
S
- Schedule A-Cost of Goods Sold, Schedule A. Cost of Goods Sold
- Schedule D-Capital Gains and Losses, Schedule D. Capital Gains and Losses
-
- Specific Instructions, Specific Instructions
- Schedule K and K-1, Partner's Shares of Income, Credits, Deductions, etc., Schedules K and K-1. Partners' Shares of Income, Credits, Deductions, etc.
- Schedule L, Balance Sheets per Books, Schedule L. Balance Sheets per Books
- Schedule M-1, Reconciliation of Income (Loss), Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return
- Schedule M-2, Analysis of Partners' Capital Accounts, Schedule M-2. Analysis of Partners' Capital Accounts
- Section 179 Expense Deduction, Line 19. Depreciation and Section 179 Expense Deduction
- Section 263A uniform capitalization rules, Section 263A uniform capitalization rules.
- Self-charged interest, Self-Charged Interest
- Separately Stated Items, Separately Stated Items
- Substitute Forms, Substitute Forms
- Syndication Costs, Syndication costs.
T
- Tax, Line 26. Tax
- Tax Issues, Unresolved, Unresolved Tax Issues
- Tax Shelter Registration Number, Tax Shelter Registration Number (Schedule K-1)
- Tax-Exempt Interest Income, Line 9. Tax-Exempt Interest Income
- Tax-Exempt Partners, Tax-Exempt Partners
- Tax-Exempt Securities, Line 5. Tax-Exempt Securities
- Termination of the Partnership, Termination of the Partnership
- Trade or Business Activities, Trade or Business Activities
- Transactions Between Related Taxpayers, Transactions between related taxpayers.
- Travel and Entertainment, Line 4b. Travel and Entertainment
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