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loss attributable to the Taxpayers' interest in the Partnershipr-The-Sehedule-K--17 Uodik USI:0395.846Ivi415 EFTA00590604 hewever7 but did not indicate any obligation to file the International Information ... required International Information Returns are properly and timely filed in future taxable periods. I Uodik USI:l099346IvNla EFTA00590606 Conclusion Based on the above, the Taxpayers believe, in good faith, that ... Treas. Reg. §§ I.6038-2(k)(1) or 1.6038-3(k)(3). I Uodik USI: I095846IviAla EFTA00590607 Under penalties of perjury, the Taxpayers declare that each of the statements and facts eentained