DescriptionTax basis GAAP Section 704 b book Other explain M Self-employment earnings loss Recourse L Other deductions Loss K Section 179 deduction Beginning For IRS Use Only J Did the partner contribute property with a built-in gain or loss Yes No If Yes attach statement see instructions For Paperwork Reduction Act Notice see Instructions for Form 1065. IRS.gov/form1065 Cat. No. 11394R Page This list identifies the codes ...
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