Partnerships file Form 8308 to report the sale or exchange by a partner of all or part of a partnership interest where any money or other property received in exchange for the interest is attributable to unrealized receivables or inventory items (that is, where there has been a section 751(a) exchange). Current Revision Form 8308PDF Recent Developments Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Revisions for Form 8308 About Publication 541, Partnerships Other Current Products Related Items About Form 1065, U.S. Return of Partnership Income About Form 1065-B, U.S. Return of Income for Electing Large Partnerships
