Distributions are not necessarily tied to ordinary income. Especially if the business goes out of existence.
Distributions can and usually will include distributions of capital accounts, as well as income account.
What you have to compute is whether distributions exceeded your adjusted basis in the partnership. You may have potential gain/loss on the amount of distributions you received in relation to your adjusted basis.
Another item to watch for is any potential "hot assets" under IRC Section 751.
Here is a link for more information regarding partnerships
https://www.irs.gov/publications/p541
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**