Schedule P (Form 1120-F) - List Of Foreign Partner Interests In Partnerships - 2012 Page 2

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2
Schedule P (Form 1120-F) 2012
Page
Part III
Foreign Partner’s Average Outside Basis Under Regulations sections 1.882-5(b) and 1.884-1(d)(3)
Schedules K-1
A
B
C
D
Total
15
Section 705 outside basis
.
.
.
.
16a Partner’s liabilities included in outside
basis under section 752 that give
rise
to
directly
allocable
interest
expense under Regulations section
1.882-5(a)(1)(ii)(B)
.
.
.
.
.
.
.
b All other liabilities included in partner’s
outside basis under section 752
.
.
c Add lines 16a and 16b
.
.
.
.
.
d Subtract line 16c from line 15 .
.
.
17
Partner’s liabilities under Regulations
section 1.884-1(d)(3)(vi). (Note. Enter
the line 17 total on Schedule I, line 8,
column (b).) .
.
.
.
.
.
.
.
.
18
Partner’s
outside
basis
under
Regulations section 1.884-1(d)(3)(vi).
Add lines 16d and 17 .
.
.
.
.
.
19
Partner’s outside basis allocable to ECI
under Regulations section 1.884-1(d)(3)(i).
(Note. Enter the line 19 total on Schedule
I, line 5, column (b).) .
.
.
.
.
.
.
20
Enter “income” or “asset” to indicate
the allocation method used on line 19
(see instructions)
.
.
.
.
.
.
.
Schedule P (Form 1120-F) 2012

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