2005 1065 K-1 Line 9c
From TaxAlmanac
There are three types of unrecaptured section 1250 gain. Report your share of this unrecaptured gain on the Unrecaptured Section 1250 Gain Worksheet in the instructions for Schedule D (Form 1040) as follows.
• Report unrecaptured section 1250 gain from the sale or exchange of the partnership’s business assets on line 5.
• Report unrecaptured section 1250 gain from the sale or exchange of an interest in a partnership on line 10. • Report unrecaptured section 1250 gain from an estate, trust, regulated investment company (RIC), or real estate investment trust (REIT) on line 11. If the partnership reports only unrecaptured section 1250 gain from the sale or exchange of its business assets, it will enter a dollar amount in box 9c. If it reports the other two types of unrecaptured gain, it will provide an attached statement that shows the amount for each type of unrecaptured section 1250 gain.
