According to the IRS instructions for the K-1 Box 20, Code AG is for Gross receipts for section 448(c). Check back with the partnership that issued the K-1 for guidance on entering the number you have for Gross receipts for section 59A (e) in your tax return.
If you don't hear back from the issuer of the K-1, just leave it out of your return. Section 59A of the Internal Revenue Code deals with tax on base erosion payments of taxpayers with substantial gross receipts (large corporations/partnerships).
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