Part II items M and N reflect items of potential income to the partner reportable only when the partner sells its interest in the partnership. If you did sell the partnership interest, your share of these situations will be reported in the appropriate boxes in Part III.
Part III 23 identifies that a statement should be attached identifying the income/loss attributable to the different "lines" of business for passive activity loss rules. It is not specifically reportable on its own but shows that you need to consider the differences when determining your allowable passive activity loss carryovers.
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