A taxpayer cannot deduct the loss realized on the sale of stock or securities (including shares in a mutual fund) if the taxpayer purchases substantially identical stock or securities within the period beginning 30 days before and ending 30 days after the sale. These rules apply if there is an overall loss.
In general, an interest in a partnership is not a stock or security. While your facts don't indicate if this is a PTP (publicly traded partnership), a PTP interest probably does not follow the general rule.
Having said that, as noted above, the wash sale rules only apply when you have an overall loss. You indicate you have an overall gain. Partnership tax is complicated and especially when there is a sale involved and the partnership has Section 751 property (hot assets). Based on your facts, this is the case for your interest. Section 751 does not change the overall gain or loss. It only impacts the character.
So by way of example: Let's say your overall gain is $10,000 but you have Section 751 gain of $15,000. You will report the Section 751 gain on form 4797 as ordinary income. Then to net to your overall gain of $10,000 you would also report a $5,000 capital loss on Schedule D and the applicable form 8949. Just because you have a loss on this transaction reported on Schedule D does not mean you had an overall loss. You still have an overall gain of $10,000.
So bottom line, the wash sale rules do not apply to your transaction.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
