Required IRC Section 751 Statement for Sale of Units:
If you had a taxable disposition of Partnership units during 2022 and some or all of
the gain is taxed as ordinary income, you should include the IRC Section 751
Statement presented immediately below in your federal income tax return.
IRC SECTION 751 STATEMENT
The taxpayer has reported ordinary income upon the disposition of units in Energy
Transfer LP, as provided by the General Partner. The amount was determined in
accordance with Internal Revenue Code Section 751. Detailed information is
available in the office of the General Partner upon request
since there is no way to attach the statement, you would have to include it with your mailed return ie - no efiling since this is not something that can be filed with form 8453 allowing e-filing of return