All of the following are separately stated items that pass through from the partnership to the partners except
A)1231 gains or losses.
B)charitable contributions.
C)capital gains and losses.
D)1245 and 1250 recapture.

Question

Quizplus · Accepted Answer

Section 1245 and 1250 recapture are not separately stated items; they are ordinary income items that are included in the partnership's ordinary income and not passed through separately to partners.

All of the Following Are Separately Stated Items That Pass