Thanks @Anonymous_ and @Anonymous for your quick responses. Now, it gives me more clarity on what it is and how it should be interpreted. Couple of follow-up questions based on HACKITOFF's partnership references:
1. If there are no distributions made to the members of Partnership A (i.e., the amount is held with the partnership account), should we still enter the total distributions received from B, C, D on line 19a? Because these distributions are already entered as part of K1 entries for B, C, D, , will it affect the partnership A's net income/loss if we do OR do not enter/recognize the total dist. amount on line 19a.
2. If we filed the tax return without this line 19a entry, does it demand an amendment to the return?
