Published by AE Tax Advisors

AE Tax Advisors: Publisher of Partnership Tax Book

By AE Tax Advisors | Updated October 1, 2026

Learn who publishes Partnership Tax Strategies, what this website covers, and how to connect its educational resources with AE Tax Advisors services.

Publication: Partnership Tax Strategies

Publisher: AE Tax Advisors

Focus: Partnership basis, capital accounts, allocations, distributions and ownership changes.

The publisher and the advisory firm

AE Tax Advisors publishes educational material for business owners and real estate investors. This website is part of that publishing work. The firm's firm and team information, pricing information and written engagement terms are the appropriate places to assess who will perform services and what the engagement includes.

Why this partnership publication exists

Business partners need a shared understanding of how their agreement, cash movements and tax reporting interact. A partner's capital account, ownership percentage and outside tax basis are different measures. A useful planning conversation identifies which measure controls the decision before money is contributed, distributed or borrowed.

Start with the outside-basis example, then read the distribution and liability guides. For an ownership purchase, use the Section 754 guide alongside the transaction documents. These resources help readers prepare focused questions and organize the facts an advisor needs.

What to bring to a partnership planning discussion

The signed operating agreement and all amendments.
Recent Forms 1065, Schedules K-1 and partner basis workpapers.
Contribution, distribution, debt and ownership-transfer records.
The proposed transaction and the partners' intended economic result.

Choose a useful starting point

Partnership Outside Basis and Capital Accounts: A Simple ExampleA partner's tax basis is not interchangeable with the capital account on a K-1. Follow a contribution and debt example to see why the distinction matters.Partnership Cash Distributions: Check Basis Before Paying PartnersCash distributions change the partner's basis and can create gain. Use a simplified example to connect payment approvals with current basis records.Guaranteed Payments and Partnership Distributions: Different Tax JobsA partner's recurring payment may be a guaranteed payment, a distribution or another transaction. Learn why the agreement and payment purpose matter.Partnership Liabilities: Basis and At-Risk Are Separate TestsA liability can affect outside basis without producing the same amount at risk. This guide explains the distinction before a partnership loss is claimed.

Education and implementation

The publications explain planning questions; a service engagement applies the analysis to actual records. Read the editorial policy for authorship, source and example conventions. Ask AE to confirm the responsible professional, deliverables, timing and fees in writing before work begins.

Discuss your questions with AE Tax Advisors