This TAXES – The Tax Magazine® article seeks to answer various questions regarding whether or not the activities, trade or business status, motive, intent, or purpose of a partnership should be attributed to its partners for tax purposes. It examines in what situations should the attribution take place and, if appropriate, should the imputation be to all partners or only some, and which ones? In exploring these questions, it becomes apparent that there is no universal answer to the question of partnership-to-partner attribution.