Part11CoveredPartnerships
FDX / Data Structures / Part11CoveredPartnerships
Part 11, Covered Partnerships, Part XI, Section 871(m) Covered Partnerships
Part11CoveredPartnerships Properties
| # | Id | Type | Description |
|---|---|---|---|
| 1 | coveredPartnership | boolean | Part XI, Line 1, Partnership is a publicly traded partnership as defined in section 7704(b) and the partnership is (a) a covered partnership as defined in Regulations section 1.871-15(m)(1) or (b) directly or indirectly holds an interest in a lower-tier partnership that is a covered partnership |
| 2 | unitsHeldByPartnerCount | number | Part XI, Line 2, Number of units held by the partner |
| 3 | dividendsPerAllocationPeriod | Array of DividendsPerAllocationPeriod | Part XI, Line 3, Table of dividends for each allocation period |
Part11CoveredPartnerships Usage:
- Tax1065ScheduleK3 part11CoveredPartnerships