2.09.1 Partnership Operations and Partner's Taxable Income (2)

Question 問題、
All of the following items must be separately stated on the partnership's Schedule K (Form 1065) and included as separate items on the partner's return EXCEPT

A. Ordinary gains and losses from Form 4797, Part II.

B. Gains and losses from sales or exchanges of capital assets.

C. Guaranteed payments to the partners.

D. Interest income.

The correct answer is 正解は、[A. Ordinary gains and losses from Form 4797, Part II.]
事業用資産の売却損益を計算するForm 4797 (Sales of Business Property) のうち、ordinary gain/lossは個別記載事項に含まれない。
(B) キャピタルゲイン/ロス、(C) パートナーへの保証支払額、(D) 利子所得は個別記載項目。