Federal housing law
Instruction 8865 — Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 20 chapters · 30 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 8865
Overview- Future Developments
- What’s New
- Specific Instructions
- Schedule A. Constructive Ownership of Partnership Interest
- Schedule A-1. Certain Partners of Foreign Partnership
- Schedule A-2. Foreign Partners of Section 721(c) Partnership
- Schedule A-3. Affiliation Schedule
- Schedule B. Income Statement—Trade or Business Income
- Schedule D (Form 1065). Capital Gains and Losses
- Schedule G (Form 8865). Statement of Application of the Gain Deferral Method Under Section 721…
- Part I. Section 721(c) Property
- Part II. Remaining Built-in Gain, Remedial
- Part III. Allocation Percentages of Partnership
- Part IV. Allocation of Items to U.S. Transferor
- Part V. Additional Information
- Part VI. Supplemental Information
- Part I. Acceleration Event
- Part II. Termination Event
- Part III. Successor Event
- Part IV. Taxable Disposition of a Portion of an
- Part V. Section 367 Transfer Event
- Part VI. Supplemental Information
- Part I. Transfers Reportable Under Section
- Part II. Dispositions Reportable Under Section
- Part III. Gain Recognition Under Section 904(f)
- Part I. Acquisitions
- Part II. Dispositions
- Part III. Change in Proportional Interest
- Part IV. Supplemental Information Required