Part13SharePartnershipInterestTransfer

FDX / Data Structures / Part13SharePartnershipInterestTransfer
Part 13, Share Partnership Interest Transfer, Part XIII, Foreign Partner's Distributive Share of Deemed Sale Items on Transfer of Partnership Interest
Part13SharePartnershipInterestTransfer Properties
#IdTypeDescription
1partnershipInterestTransferredDateDateString
2partnershipInterestTransferredPercentnumberPart XIII, Line B1, Percentage interest in the partnership transferred
3partnershipUnitsTransferrednumberPart XIII, Line B2, Number of units in the partnership transferred
4capitalbooleanPart XIII, Line C1, Check if Capital
5preferredbooleanPart XIII, Line C2, Check if Preferred
6profitsbooleanPart XIII, Line C3, Check if Profits
7otherbooleanPart XIII, Line C4, Check if Other
8totalOrdinaryGainLossSection751numberPart XIII, Line 1, Total ordinary gain (loss) that would be recognized on the deemed sale of section 751 property
9totalEffectivelyConnectedOrdinaryGain751numberPart XIII, Line 2, Aggregate effectively connected ordinary gain (loss) that would be recognized on the deemed sale of section 751 property
10totalEffectivelyConnectedCapGainNon751numberPart XIII, Line 3, Aggregate effectively connected capital gain (loss) that would be recognized on the deemed sale of non-section 751 property
11totalEffectivelyConnectedSection1h5AssetsnumberPart XIII, Line 4, Aggregate effectively connected gain (loss) that would be recognized on the deemed sale of section 1(h)(5) collectible assets
12totalEffectivelyConnectedSection1h6Section1250numberPart XIII, Line 5, Aggregate effectively connected gain that would be recognized on the deemed sale of section 1(h)(6) unrecaptured section 1250 gain assets
13regsSection1864c81c2iiebooleanPart XIII, Line 6, Any amount on lines 2-5 is determined (in whole or in part) under Regulations section 1.864(c)(8)-1(c)(2)(ii)(E) (material change in circumstances rule for a deemed sale of the partnership's inventory property or intangibles)
14gainLossSection897gnumberPart XIII, Line 7, Capital Gain (loss) that would be recognized under section 897(g) on the deemed sale of U.S. real proerty interests
15gainRecognizedSection897gSection1250numberPart XIII, Line 8, Gain that would be recognized under section 897(g) on the deemed sale of section 1(h)(6) unrecaptured section 1250 gain assets
Part13SharePartnershipInterestTransfer Usage:

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