I have spent some time playing around with this and disagree with the above answer. Yes, go to Section D, but do not check Yes. Even though checking Yes populates the sheet and attempts to include your Sec 751 gain, this is not the right place to do it and it wont work if you are over the thresholds unless you can provide the PTP W-2 info that allows the deduction. Sec 751 gains are includable in "Qualified PTP Income" and the place to add them in on Section D is down at N.2 Adjustments. If you put them in there, they will flow to the right place along with the REIT income.
