26 U.S.C. § 703: Partnership computations

the items described in section 702(a) shall be separately stated, and the deductions for personal exemptions provided in section 151, the deduction for taxes provided in section 164(a) with respect to taxes, described in section 901, paid or accrued to foreign countries and to possessions of the United States, the deduction for charitable contributions provided in section 170, the net operating loss deduction provided in section 172, the additional itemized deductions for individuals provided in part VII of subchapter B (sec. 211 and following), and the deduction for depletion under section 611 with respect to oil and gas wells. subsection (b)(5) or (c)(3) of section 108 (relating to income from discharge of indebtedness), section 617 (relating to deduction and recapture of certain mining exploration expenditures), or section 901 (relating to taxes of foreign countries and possessions of the United States),