Partnerships file Form 8308 to report the sale or exchange by a partner of all or part of a partnership interest where any money or other property received in exchange for the interest is attributable to unrealized receivables or inventory items (that is, where there has been a section 751(a) exchange).
Current revision
Recent developments
Additional time for partnerships to provide complete Forms 8308 for section 751(a) exchanges occurring in calendar year 2023 -- 29-JAN-2024
Taxpayer relief for certain tax-related deadlines due to coronavirus pandemic -- 14-APR-2020