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No, it's not a Distibution. Income of ~$213k is from Ordinary Business Income. See above for details.
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Taxpayer received a Sch K-1 (Form 1041) from a Trust with Ordinary Income (Box 6) of $213,368 and Box 14 marked with Code H with an adjustment amount of -$213,3...
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Taxpayer conducted a 1031 Exchange and relinquished one property for interest in two Delaware Statutory Trusts (DST). I've calculated the depreciation carryover...