Charitable donations

Commentary – Tax Reporter ¶289-555

Corporate partners

Commentary – Tax Reporter ¶289-425

Deeply discounted security, company partners' share

Commentary – Tax Reporter ¶289-540

Exchange gains and losses, treatment of

Commentary – Tax Reporter ¶289-525

Generally

Commentary – Tax Reporter ¶289-340

Income tax profits, allocation of

Commentary – Tax Reporter ¶289-355

Lone relationships

Allocating credits and debits to company partners

Commentary – Tax Reporter ¶289-440 ; Tax Reporter ¶289-510

Company partners and other connections

Commentary – Tax Reporter ¶289-495

Lending between partners and partnership

Commentary – Tax Reporter ¶289-455–Tax Reporter ¶289-470

Mixed member partnerships

Anti-avoidance, individuals who are not partners

Commentary – Tax Reporter ¶289-660

Commencement

Commentary – Tax Reporter ¶289-720

Counteraction: reallocation of profits

Commentary – Tax Reporter ¶289-645 ; Tax Reporter ¶289-675

Excess loss allocation

Commentary – Tax Reporter ¶289-750

Excess profit allocation rules, application of

Commentary – Tax Reporter ¶289-570 ; Tax Reporter ¶289-705

Practical solutions

Commentary – Tax Reporter ¶289-735

Preventing double taxation

Commentary – Tax Reporter ¶289-690

Notional profit/loss, reallocation of

Commentary – Tax Reporter ¶289-410
Case Law – PDC Copyprint (South) (A Partnership)

Profit sharing arrangements, changes

Commentary – Tax Reporter ¶289-370

Salaries and interest on capital, treatment of

Commentary – Tax Reporter ¶289-395