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September 3, 1982, and the partnership provisions of TEFRA apply
to any partnership taxable year beginning after September 3,
1982. See Wolf v. Commissioner, 4 F.3d 709, 714 (9th Cir. 1993),
affg. T.C. Memo. 1991-212. Therefore, we must determine whether
SLA was a partnership for Federal income tax purposes prior to
September 4, 1982.
Federal law determines when a partnership is formed for tax
purposes. See Frazell v. Commissioner, 88 T.C. 1405, 1412
(1987). A partnership’s taxable year begins upon the date it is
formed. See Sparks v. Commissioner, 87 T.C. 1279, 1282 (1986).
A partnership is formed “when the parties to a venture join
together capital or services with the intent of conducting
presently an enterprise or business.” Id. Whether SLA was
formed prior to September 4, 1982, is a factual question. See
Wolf v. Commissioner, supra.
For our purposes here, we need not decide the exact date
that SLA was formed. The question is whether SLA was formed
prior to September 4, 1982, and we have no doubt that it was
formed prior to that date. The antecedent of SLA was formed in
1981. That partnership metamorphized into SLA with the amended
partnership agreement. That agreement provided that the
partnership would commence with the filing of the certificate of
limited partnership which first was filed on July 30, 1982. On
July 14, 1982, SLA purchased the film Summer Lovers and caused
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