Line 6. Net Gain (Loss) From Form 4797

A

Accounting methods:, Accounting Methods

Accrual method, Accrual method.

Change in accounting method, Change in accounting method.

Mark-to-market accounting method, Mark-to-market accounting method.

Nonaccrual experience method, Nonaccrual experience method., Nonaccrual experience method.

Percentage of completion method, Percentage of completion method.

Accounting periods, Accounting Periods

Adjusting deductions for certain credits, Reducing certain expenses for which credits are allowable.

Administrative adjustment request, Amended Return

Allocation of partnership items:

Contributed property, How Income Is Shared Among Partners

Liabilities, Item M. Partner's Share of Liabilities

Nonrecourse liabilities, Item M. Partner's Share of Liabilities

Partnership agreement, How Income Is Shared Among Partners

Special allocations, Special Allocations

Alternative minimum tax:, Alternative Minimum Tax (AMT) Items

Adjusted gain (loss), Line 17b. Adjusted Gain (Loss)

Depletion (other than oil and gas), Line 17c. Depletion (Other Than Oil and Gas)

Depreciation adjustment on property placed in service after 1986, Line 17a. Post-1986 Depreciation Adjustment

Oil, gas, and geothermal properties, Oil, Gas, and Geothermal Properties—Gross Income and Deductions

Amended return, Amended Return

Analysis of net income (loss), Analysis of Net Income (Loss)

Analysis of partner's capital account, Item N. Partner's Capital Account Analysis

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

Assembling the return, Assembling the Return

At-risk activities, Item M. Partner's Share of Liabilities

Attached statements, Attached statements.

Audits:

Tax Matters Partner, Designation of Tax Matters Partner (TMP)

B

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

Business start-up expenses, Business start-up and organizational costs.

C

Capital gain:

Net long-term, Line 9a. Net Long-Term Capital Gain (Loss)

Net short-term, Line 8. Net Short-Term Capital Gain (Loss)

Change of address, Name and Address

Charitable contribution, Line 13a. Contributions

Codes:

Partner, Item K. What Type of Entity Is This Partner?

Principal business activity, Codes for Principal Business Activity and Principal Product or Service

Schedule K-1 reporting, Codes.

Collectibles (28%) gain (loss), Line 9b. Collectibles (28%) Gain (Loss)

Commercial revitalization deduction, Commercial revitalization deduction.

Consolidated audit procedures, Recordkeeping, Amended Return, Question 4,

Contributions to the partnership, Contributions to the Partnership

Cost of goods sold, Line 2. Cost of Goods Sold, Schedule A. Cost of Goods Sold

Cost of Goods Sold

Inventory, Line 1. Inventory at Beginning of Year

Credits, Credits

Credits:

Low-income housing, Low-Income Housing Credit

Rehabilitation (rental real estate), Line 15c. Qualified Rehabilitation Expenditures (Rental Real Estate)

Rental activities, Line 15d. Other Rental Real Estate Credits

D

Deductions:

Bad debts, Line 12. Bad Debts

Depletion, Line 17. Depletion

Depreciation, Line 16. Depreciation

Employee benefit programs, Line 19. Employee Benefit Programs

Entertainment facilities, Entertainment facilities.

Guaranteed payments, Line 10. Guaranteed Payments to Partners

How to report, Deductions

Interest, Line 15. Interest

Limitations, Limitations on Deductions

Meals and entertainment, Travel, meals, and entertainment.

Membership dues, Membership dues.

Reforestation expenditures, Reforestation expenditures.

Rent, Line 13. Rent

Repairs and maintenance, Line 11. Repairs and Maintenance

Retirement plans, Line 18. Retirement Plans, etc.

Salaries and wages, Line 9. Salaries and Wages, Line 4. Guaranteed Payments to Partners

Taxes and licenses, Line 14. Taxes and Licenses

Transactions between related taxpayers, Transactions between related taxpayers.

Travel, Travel, meals, and entertainment.

Wages, Line 9. Salaries and Wages

Definitions, Definitions

Depreciation, Line 16. Depreciation

Dispositions of contributed property, Dispositions of Contributed Property

Distributions:

Cash and marketable securities, Distributions

Other property, Line 19b. Distributions of other property.

Recognition of precontribution gain, Recognition of Precontribution Gain on Certain Partnership Distributions

Dividends, Line 6a. Ordinary Dividends

Dividends:, Line 6b. Qualified Dividends

E

Elections:

By each partner, Elections Made by Each Partner

By the partnership, Elections Made by the Partnership

Electronic filing, Electronic Filing

Extensions, Extension of Time To File

Extraterritorial income exclusion, Extraterritorial Income Exclusion, Line 16n— Other Foreign Tax Information

F

Foreign accounts, Question 9. Foreign Accounts

Foreign partners, withholding, Question 6. Foreign Partners

Foreign partnership, Foreign Partnership

Foreign taxes, Foreign Transactions

Foreign trusts, transactions, Question 10

Forms:

How to get, How To Get Forms and Publications

That may be required, General Instructions

G

General partner, General Partner

General partnership, General Partnership

Guaranteed payments, Line 4. Guaranteed Payments to Partners, Line 3. Guaranteed Payments

I

Inclusion amount, Line 13. Rent

Income:

Gross receipts or sales, Line 1a. Gross Receipts or Sales

Tax-exempt income, Tax-exempt income.

Trade or business, Income

Installment sales, Installment sales.

Interest income, Line 5. Interest Income

Interest on production expenditures, Line 15. Interest

Inventory valuation methods, Lines 9a Through 9c. Inventory Valuation Methods

Investment:

Income and expenses, Lines 20a and 20b. Investment Income and Expenses

Interest expense, Line 13b. Investment Interest Expense

L

Limited liability company, Limited Liability Company

Limited liability partnership, Limited Liability Partnership

Limited partner, Limited Partner

Limited partnership, Limited Partnership

N

National Center for Missing and Exploited Children, Photographs of Missing Children

Net section 1231 gain (loss), Line 10. Net Section 1231 Gain (Loss)

Nondeductible expenses, Tax-Exempt Income and Nondeductible Expenses

Nonrecourse liabilities, Item M. Partner's Share of Liabilities

Nonrecourse loans, Nonrecourse Loans, Item M. Partner's Share of Liabilities

(see also Nonrecourse liabilities)

Notice of inconsistent treatment, Amended Return

O

Ordinary business income (loss), Line 1. Ordinary Business Income (Loss)

P

Paid preparer authorization, Paid Preparer Authorization

Passive activity limitations:

Grouping activities, Grouping Activities

Passive activities defined, Passive Activity Limitations

Recharacterization of passive income, Recharacterization of Passive Income

Rental activities, Rental Activities

Reporting requirements, Passive Activity Reporting Requirements

Trade or business activities, Trade or Business Activities

Penalties:, Penalties

Failure to furnish information timely, Failure To Furnish Information Timely

Late filing, Late Filing of Return

Trust fund recovery, Trust Fund Recovery Penalty

Period covered, Period Covered

Portfolio income, Portfolio Income, Portfolio Income

Privacy Act and Paperwork Reduction Act Notice, Privacy Act and Paperwork Reduction Act Notice.

Private delivery services, Private Delivery Services

Publicly traded partnerships, Domestic Partnerships, Passive Activity Limitations, Line 4. Ordinary Income (Loss) From Other Partnerships, Estates, and Trusts

Q

Qualifying small business taxpayer, Cost of Goods Sold

R

Real estate investment trust (REIT), Portfolio Income

Recapture:

Investment credit, Recapture of investment credit (code H).

Low-income housing credit, Recapture of low-income housing credit (codes F and G).

Mining exploration costs, Mining exploration costs recapture (code D).

Section 179 deduction, Recapture of section 179 deduction (code M).

Reconciliation of income (loss) per books with income (loss) per return, Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return

Recordkeeping, Recordkeeping

Reforestation costs, Reforestation expense deduction(code R)., Amortization of reforestation costs(code U).

Regulated investment company (RIC), Portfolio Income, Tax-exempt income.

Rental activities, Rental Activities

Rounding off to whole dollars, Rounding Off to Whole Dollars

Royalties, Line 7. Royalties

S

Sale of partnership interests, Unrealized Receivables and Inventory Items

Sale of small business stock:

Exclusion, Other income (loss) (code F).

Rollover, Other income (loss) (code F).

Schedule:

A, Schedule A. Cost of Goods Sold

B, Schedule B. Other Information

K, Schedules K and K-1. Partners' Distributive Share Items, Specific Instructions (Schedules K and K-1, Part III, Except as Noted)

K-1, Schedules K and K-1. Partners' Distributive Share Items, Specific Instructions (Schedules K and K-1, Part III, Except as Noted)

L, Schedule L. Balance Sheets per Books

M-1, Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return

M-2, Schedule M-2. Analysis of Partners' Capital Accounts

M-3, Item J. Schedule M-3, Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return

Section 179 expense deduction:, Line 12. Section 179 Deduction

Recapture, Recapture of section 179 deduction (code M).

Section 481(a) adjustment, Section 481(a) adjustment.

Section 59(e) expenditures, Elections Made by Each Partner, Deductions, Exceptions., Lines 13c(1) and 13c(2). Section 59(e)(2) Expenditures

Self-charged interest, Self-Charged Interest

Self-employment, Self-Employment

Signatures:

General partner or LLC member manager, Who Must Sign

Paid preparer, Paid Preparer's Information

Small partnerships, Question 4

Special allocations, Special Allocations

Substitute forms, Substitute Forms

Syndication costs, Syndication costs.

T

Tax Matters Partner (TMP), Designation of Tax Matters Partner (TMP)

Tax shelter:

Registration, Question 8

Registration number, Item E. Tax Shelter Registration Number, Item F

Tax-exempt income, Tax-Exempt Income and Nondeductible Expenses

Taxpayer Advocate, Unresolved Tax Issues

Termination of partnership, Termination of the Partnership

Travel and entertainment, Travel, meals, and entertainment., Line 4b. Travel and Entertainment

U

Uniform capitalization rules, Section 263A uniform capitalization rules.

Unrealized receivables and inventory

Sale of partnership interests, Unrealized Receivables and Inventory Items

Unrecaptured section 1250 gain, Line 9c. Unrecaptured Section 1250 Gain

W

What's new, What's New

When to file, When To File

Where to file,

Who must file, Who Must File