Symbols
- 10% interest, 10% interest.
- 50% interest, 50% interest.
A
- Acquisitions, Acquisitions.
- Analysis of partners' capital accounts, Schedule M-2—Analysis of Partners' Capital Accounts
B
- Balance sheets per books, Schedule L—Balance Sheets per Books
C
- Categories of Filers, Categories of Filers
-
- Category 1 filer, Category 1 filer., If the foreign partnership filed Form 1065 or 1065-B., Category 1 filers.
- Category 2 filer, Category 2 filer., If the foreign partnership filed Form 1065 or 1065-B.
- Category 3 filer, Category 3 filer., If the foreign partnership filed Form 1065 or 1065-B., Category 3 filers.
- Category 4 filer, Category 4 filer., If the foreign partnership filed Form 1065 or 1065-B.
- Change in a Proportional Interest, Change in a proportional interest.
- Changes in Proportional Interests, Changes in proportional interests.
- Consolidated Return, Information about certain partners.
- Constructive Ownership, Constructive ownership.
- Control of a Corporation, Control of a corporation.
- Corrections to Form 8865, Corrections to Form 8865
D
- Definitions, Definitions
- Dispositions, Dispositions.
E
- Exceptions to Filing, Exceptions to Filing
F
- Foreign Address, Foreign address.
- Foreign Partnership, Foreign partnership.
G
- General Reporting Instructions for Schedule K-1, General Reporting Instructions for Schedule K-1
H
- Hyperinflationary Exception, Hyperinflationary exception.
I
- Identifying Numbers and Addresses, Identifying Numbers and Addresses
P
- Partnership, Partnership.
- Penalties, Penalties
- Purpose of Form, Purpose of Form
R
- Relief for Category 1 and 2 filers, Relief for Category 1 and 2 Filers When the Foreign Partnership Files Form 1065 or Form 1065-B
S
- Schedule B–Income Statement–Trade or Business Income, Schedule B—Income Statement—Trade or Business Income
- Schedules K and K-1–Partners' Shares of Income, Deductions, Credits, Etc., Schedules K and K-1—Partners' Distributive Share Items
T
- Tax Year, Tax Year
- Treaty-based Return Positions, Treaty-based return positions.
U
- U.S. Person, U.S. person.
W
- When To File, When To File
- Who Must File, Who Must File
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