Index

Symbols

10% interest, 10% interest.
50% interest, 50% interest.

A

Acquisitions, Acquisitions.
Analysis of partners' capital accounts, Schedule M-2. Analysis of Partners' Capital Accounts

B

Balance sheets per books, Schedule L. Balance Sheets per Books

D

Definitions, Definitions
Dispositions, Dispositions.

E

Exceptions to Filing, Exceptions to Filing

F

Foreign Address, Foreign address.
Foreign Partnership, Foreign partnership.

G

General Reporting Instructions for Schedule K-1, General Reporting Instructions for Form 8865, Schedule K-1

H

Hyperinflationary Exception, Hyperinflationary exception.

I

Identifying Numbers and Addresses, Identifying Numbers and Addresses

P

Partnership, Partnership.
Penalties, Penalties
Purpose of Form, Purpose of Form

S

Schedule B–Income Statement–Trade or Business Income, Schedule B. Income Statement—Trade or Business Income
Schedules K and K-1–Partners' Shares of Income, Deductions, Credits, Etc., Schedules K and K-1. Partners' Distributive Share Items

T

Tax Year, Tax Year
Treaty-based Return Positions, Treaty-based return positions.

U

U.S. Person, U.S. person.

W

When To File, When and Where To File
Who Must File, Who Must File

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