f the tax year. $ X lo- Issue Discount acquired an hands of a net recognized from prior and its total assets at the end of the tax year less Schedules L and M-1 Shareholders' Pro Rata Share Items Total amount I Income (Loss) 1 Ordinary business income (loss) (page 1, line 21) 2 Net rental

page 1) for the tax year and its total assets at the end of the tax year less than $250,000? If 'Yes," the corporation is not required to complete Schedules L, M-1, and M-2 on page 4. Instead, enter the total amount of cash distributions and the book value of property distributions (other than cash) made

the partners on or before the due date (including extensions) for the partnership return X If 'Yes,' the partnership is not required to compete Schedules L, M-1, and M-2: Item F on page 1 of Form 1065; or Item L on Schedule K-1. 6 Does this partnership have any foreign partners? If Yes; the partnershi

d to the partners on or before the due date (including extensions) for the partnership return If 'Yes,' the partnership is not required to compete Schedules L, M-1, and M-2; Item F on page 1 of Form 1065; or Item L on Schedule K-1. 6 Does this partnership have any foreign partners? If 'Yes,' the partners