The IRS released draft revised Form 1065 and Schedule K-1
Notice 2019-66
IRS this year ruled against that position
Thee also said that the new form has simplified reporting ordinary income in the event that a partner transfers their interest to another partner. Previously if someone wanted to report this type of income, that person needed a footnote disclosure. Now there's just a new code to report it.
Barbara v. Commissioner
Hairson v. Commissioner