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Case 3:20bk02387JAFDoc 754Filed 11/21/20Page 1 of 14United States Bankruptcy Court
Middle District of Florida
In re:
Stein Mart, Inc.
Debtor(s)Case No. 2002387JAF
Chapter 11CERTIFICATE OF NOTICE
District/off:
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What is doc 754?
Doc 754 refers to the IRS Form 754, which is used to make an election to adjust the basis of partnership property. This form is relevant for partnerships that wish to apply the optional adjustment to the basis of partnership property under Internal Revenue Code Section 754.
Who is required to file doc 754?
Partnerships that have experienced certain events, such as the transfer of a partnership interest or the distribution of property, are required to file Form 754 if they wish to elect the optional basis adjustment.
How to fill out doc 754?
To fill out Form 754, partnerships must provide information about the entity, the election to adjust the basis, and details about property distributions or changes in ownership. The form must be signed by a partner and filed with the IRS in accordance with specific instructions.
What is the purpose of doc 754?
The purpose of Form 754 is to allow partnerships to adjust the basis of their assets upon certain events, ensuring that the basis reflects the economic reality of the partnership and its partners after ownership changes.
What information must be reported on doc 754?
Form 754 requires information on the partnership's name, address, EIN, the specific election being made, and details about property owned by the partnership that may be subject to adjusted basis.
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