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Why does Partner's Basis Stmt list foreign taxes paid as a "deduction not subject to basis limitation?"

Level 3

The 2020 partnership tax software includes a Partner's Basis Stmt.  Line 13 of the Basis stmt lists "deductions NOT subject to basis limitation."  Why are cash donations and foreign taxes paid flowing to Line 13?  Sec. 704(d)(3)(A) states that charitable contributions and foreign taxes paid are subject to the basis limitations beginning after December 31, 2017.

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