Page 344 - BusinessStructures & Forms
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         The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
                                              U
         T                   Fileid: … ions/i1065/2022/a/xml/cycle08/source       W       12:52 - 26-Jan-2023
         Tax shelter:                         Uniform capitalization rules 22     When to file 6
            Registration 27                   Unrealized receivables and inventory:  Where to file 6
         Tax-exempt income 46                   Sale of partnership interests 14  Who must file 4
         Termination of partnership 5         Unrecaptured section 1250 gain 36
         Travel and entertainment 25, 57      Unrelated business taxable income 49

















































































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