Partner's Instructions for Schedule K-1 (Form 1065) (2020 ...
Code AG, box 20. Gross receipts for section 448(c). For tax years ending after December 30, 2020, partners in a partnership must include a share of partnership gross receipts in proportion to their share of gross income under section 703 unless the partnership and the partner are treated as a single employer under section 448(c).
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