If there are limited partners, see section 1256(e)(4) for the limitation on losses from hedging transactions. Use Form 6781, Gains and Losses From Section 1256 Contracts and Straddles, to report gains and losses from section 1256 contracts and straddles. The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of a trade or business).Įlection to defer a qualified section 1231 gain invested in a qualified opportunity fund (QOF). Involuntary conversions (other than from casualties or thefts). Sales or other dispositions of securities or commodities held in connection with a trading business, if the partnership made a mark-to-market election (see Mark-to-market accounting method in the Instructions for Form 1065). Sales or exchanges of depreciable or amortizable property. Sales or exchanges of property used in a trade or business.
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