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section-22

Filemark T2 rollover and reorganization preview

Kind
rollover
Supported tax years
Strict profile
rollover_preview_exact_v1
Payload schema version
3.0.0

Input cells (9)

Paths are relative to the request’s inputs object; [] marks an array element. Pinned cells are fixed to exact witness values by the current strict profile revision; the default boundary accepts your values for them.

Input cells for section-22
CellTypesRequiredPinned
receivables.faceValuenumberyes
receivables.electedAmountnumberyes
receivables.vendorClaimedS20_1_pBeforenumberyes
receivables.fairMarketValuenull | numberyes
receivables.vendorPriorS20_1_pDeductionsnull | numberyes
party.jointElectionFiledbooleanyes
party.soldAllOrSubstantiallyAllBusinessPropertybooleanyes
party.purchaserProposesToContinueBusinessbooleanyes
party.nonArmsLengthbooleanyes

Output cells (28)

Paths are relative to this target’s result object in the response. Exact computed values are proven by executed golden examples; the schema fixes names and types.

Output cells for section-22
CellTypes
blockingboolean
traps[].citationKeystring
traps[].severitystring
traps[].titlestring
traps[].bodystring
electionInvalidboolean
availableboolean
section22GateStatusstring
faceValuenumber
electedAmountnumber
fairMarketValuenull | number
discountnumber
vendorConsiderationnumber
purchaserConsiderationnumber
section69_1Appliedboolean
vendorBusinessLossnull | number
purchaserInclusionnull | number
purchaserSuccessorAttributes.debtsDeemedIncludedInPurchaserIncomeboolean
purchaserSuccessorAttributes.purchaserS20_1_lReserveAvailableboolean
purchaserSuccessorAttributes.purchaserS20_1_pDeductionDeniedboolean
purchaserSuccessorAttributes.vendorPriorS20_1_pDeductionsDeemedTakenByPurchasernumber
warnings[]string
citationsApplied[]string
citations[].keystring
citations[].sectionstring
citations[].descriptionstring
citations[].source_urlstring
citations[].verified_atstring
Filemark | section-22 cells