Partnership????????? ?????????;?Corporate and Partnership Taxation?439?

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Partnership???????????????????Corporate and
Partnership Taxation?439?

• a. Partnership????
• Partnership??????????????????????Partner??????????
  ?????????????????703(b)
• ??????448????Partner???C-Corporation????Partnersh
  ip?????????????Partnership??Cash Method
  Accounting??????????448(a), (b)(2)
• ???????Partnership???????3??????????????5M???????P
  artnership?????????C-Corporation??????????448(b
  )(1), (b)(3), (c)

????may not use