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100 decision guides · 10 topic clusters

Partnership Tax Strategies Learning Library

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Start with six worked companion guides · About AE Tax Advisors as publisher

Practical, evidence-led guides for partners, LLC members, operators, and advisors working with partnership taxation. Each page connects one decision to source records, downside cases, implementation owners, and related reading.

Partnership Formation

Field GuidePartnership Formation: Field Guide Due-Diligence ChecklistPartnership Formation: Due-Diligence Checklist Common MistakesPartnership Formation: Common Mistakes Questions to AskPartnership Formation: Questions to Ask Worked ExamplePartnership Formation: Worked Example Decision ScorecardPartnership Formation: Decision Scorecard Red FlagsPartnership Formation: Red Flags Implementation PlanPartnership Formation: Implementation Plan Advanced ConsiderationsPartnership Formation: Advanced Considerations Practical FAQPartnership Formation: Practical FAQ

Special Allocations

Field GuideSpecial Allocations: Field Guide Due-Diligence ChecklistSpecial Allocations: Due-Diligence Checklist Common MistakesSpecial Allocations: Common Mistakes Questions to AskSpecial Allocations: Questions to Ask Worked ExampleSpecial Allocations: Worked Example Decision ScorecardSpecial Allocations: Decision Scorecard Red FlagsSpecial Allocations: Red Flags Implementation PlanSpecial Allocations: Implementation Plan Advanced ConsiderationsSpecial Allocations: Advanced Considerations Practical FAQSpecial Allocations: Practical FAQ

Capital Accounts

Field GuideCapital Accounts: Field Guide Due-Diligence ChecklistCapital Accounts: Due-Diligence Checklist Common MistakesCapital Accounts: Common Mistakes Questions to AskCapital Accounts: Questions to Ask Worked ExampleCapital Accounts: Worked Example Decision ScorecardCapital Accounts: Decision Scorecard Red FlagsCapital Accounts: Red Flags Implementation PlanCapital Accounts: Implementation Plan Advanced ConsiderationsCapital Accounts: Advanced Considerations Practical FAQCapital Accounts: Practical FAQ

Outside Basis

Field GuideOutside Basis: Field Guide Due-Diligence ChecklistOutside Basis: Due-Diligence Checklist Common MistakesOutside Basis: Common Mistakes Questions to AskOutside Basis: Questions to Ask Worked ExampleOutside Basis: Worked Example Decision ScorecardOutside Basis: Decision Scorecard Red FlagsOutside Basis: Red Flags Implementation PlanOutside Basis: Implementation Plan Advanced ConsiderationsOutside Basis: Advanced Considerations Practical FAQOutside Basis: Practical FAQ

Partnership Liabilities

Field GuidePartnership Liabilities: Field Guide Due-Diligence ChecklistPartnership Liabilities: Due-Diligence Checklist Common MistakesPartnership Liabilities: Common Mistakes Questions to AskPartnership Liabilities: Questions to Ask Worked ExamplePartnership Liabilities: Worked Example Decision ScorecardPartnership Liabilities: Decision Scorecard Red FlagsPartnership Liabilities: Red Flags Implementation PlanPartnership Liabilities: Implementation Plan Advanced ConsiderationsPartnership Liabilities: Advanced Considerations Practical FAQPartnership Liabilities: Practical FAQ

Partnership Distributions

Field GuidePartnership Distributions: Field Guide Due-Diligence ChecklistPartnership Distributions: Due-Diligence Checklist Common MistakesPartnership Distributions: Common Mistakes Questions to AskPartnership Distributions: Questions to Ask Worked ExamplePartnership Distributions: Worked Example Decision ScorecardPartnership Distributions: Decision Scorecard Red FlagsPartnership Distributions: Red Flags Implementation PlanPartnership Distributions: Implementation Plan Advanced ConsiderationsPartnership Distributions: Advanced Considerations Practical FAQPartnership Distributions: Practical FAQ

Guaranteed Payments

Field GuideGuaranteed Payments: Field Guide Due-Diligence ChecklistGuaranteed Payments: Due-Diligence Checklist Common MistakesGuaranteed Payments: Common Mistakes Questions to AskGuaranteed Payments: Questions to Ask Worked ExampleGuaranteed Payments: Worked Example Decision ScorecardGuaranteed Payments: Decision Scorecard Red FlagsGuaranteed Payments: Red Flags Implementation PlanGuaranteed Payments: Implementation Plan Advanced ConsiderationsGuaranteed Payments: Advanced Considerations Practical FAQGuaranteed Payments: Practical FAQ

Section 754 Elections

Core tax guideSection 754 Election: Partnership Basis Adjustments Explained Due-Diligence ChecklistSection 754 Elections: Due-Diligence Checklist Common MistakesSection 754 Elections: Common Mistakes Questions to AskSection 754 Elections: Questions to Ask Worked ExampleSection 754 Elections: Worked Example Decision ScorecardSection 754 Elections: Decision Scorecard Red FlagsSection 754 Elections: Red Flags Implementation PlanSection 754 Elections: Implementation Plan Advanced ConsiderationsSection 754 Elections: Advanced Considerations Practical FAQSection 754 Elections: Practical FAQ

Partnership Interest Transfers

Field GuidePartnership Interest Transfers: Field Guide Due-Diligence ChecklistPartnership Interest Transfers: Due-Diligence Checklist Common MistakesPartnership Interest Transfers: Common Mistakes Questions to AskPartnership Interest Transfers: Questions to Ask Worked ExamplePartnership Interest Transfers: Worked Example Decision ScorecardPartnership Interest Transfers: Decision Scorecard Red FlagsPartnership Interest Transfers: Red Flags Implementation PlanPartnership Interest Transfers: Implementation Plan Advanced ConsiderationsPartnership Interest Transfers: Advanced Considerations Practical FAQPartnership Interest Transfers: Practical FAQ

Partnership Exit Planning

Field GuidePartnership Exit Planning: Field Guide Due-Diligence ChecklistPartnership Exit Planning: Due-Diligence Checklist Common MistakesPartnership Exit Planning: Common Mistakes Questions to AskPartnership Exit Planning: Questions to Ask Worked ExamplePartnership Exit Planning: Worked Example Decision ScorecardPartnership Exit Planning: Decision Scorecard Red FlagsPartnership Exit Planning: Red Flags Implementation PlanPartnership Exit Planning: Implementation Plan Advanced ConsiderationsPartnership Exit Planning: Advanced Considerations Practical FAQPartnership Exit Planning: Practical FAQ

Partnership Tax Strategies: New Companion Reading Guides

Keep the partnership agreement, capital accounts, tax basis and liability records aligned. The same payment can affect cash, economic capital and tax basis differently, so every allocation and distribution needs a documented explanation.

Explore all six new AE companion guides

AE Tax Advisors case studies

Put your planning questions to AE Tax Advisors

Partnership Tax Strategies is an educational resource. For an analysis of your own business or property, review AE Tax Advisors’ relevant advisory services and book a discovery call.

General education, not individual tax advice. Examples do not establish eligibility or guarantee savings.