(5) On further reflection, Proseries should consider eliminating Code 13W for use at all for Section 754, 743(b) or 734(b) income adjustments. Code 13W was referenced in 2018 and prior Form 1065 instructions in the context of Section 743(b) reporting. New 2019 Form 1065 instructions specify other codes to be used for Section 743(b) reporting as set forth above. The reference to Code 13W is eliminated. No Form 1065 instructions are given regarding Section 734(b) income/deduction adjustment reporting nor were any given in the past. To avoid confusion, it may be best to eliminate the Code 13W reporting and do not make any provision for 734(b) income/deduction adjustments as it appears that this has always been the case and the new 2019 Form 1065 instructions continue to be silent regarding 734(b) reporting.