Schedule O (Form 8 Transfer of Property to a Foreign Partnership

SCHEDULE O

Transfer of Property to a Foreign Partnership

(Form 8865)

OMB No. 1545-1668

2010

(under section 6038B)

Department of the Treasury
Internal Revenue Service

▶

Attach to Form 8865. See Instructions for Form 8865.

Filer’s identifying number

Name of transferor
Name of foreign partnership

Part I

Transfers Reportable Under Section 6038B

Type of
property

(a)
Date of
transfer

(b)
Number of
items
transferred

(c)
Fair market
value on date
of transfer

(d)
Cost or other
basis

(e)
Section 704(c)
allocation
method

(f)
Gain recognized on
transfer

(g)
Percentage interest
in partnership after
transfer

(f)
Depreciation
recapture
recognized
by partnership

(g)
Gain allocated
to partner

(h)
Depreciation
recapture allocated to
partner

Cash

Marketable
securities

Inventory

Tangible
property
used in trade
or business
Intangible
property

Other
property

Supplemental Information Required To Be Reported (see instructions):

Part II

Dispositions Reportable Under Section 6038B

(a)
Type of
property

Part III

(b)
Date of
original
transfer

(c)
Date of
disposition

(d)
Manner of
disposition

(e)
Gain
recognized by
partnership

Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or
▶
section 904(f)(5)(F)? . . . . . . . . . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see the Instructions for Form 8865.

Cat. No. 25909U

Yes

No

Schedule O (Form 8865) 2010