{
  "id": "DED_PARTNERSHIP_AGREEMENT_ALLOCATIONS",
  "name": "Flexible Distributive Share Allocations",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires a written partnership agreement with specific allocation provisions that meet the 'substantial economic effect' test under IRC 704(b).",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Allows partners to determine their distributive share of income, gains, losses, and credits via the partnership agreement, provided the allocation has substantial economic effect.",
  "irc_reference": "IRC §704(a)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}