I made the following purchases and sales of the publicly traded partnership (PTP) Blackstone (BX). You'll note the sales are of partial interests in the partnership with holding periods of more than a year (i.e. LT gains) for each interest. However, I don't know how to report the sales in order to meet both the"unified basis" requirement of Rev. Rul. 84-53 and the holding period reporting requirement of Reg. 1.223-3(c)(2)(i). Do I report them each as separate transactions on the Schedule D in order to identify the holding periods as the Reg. suggests? Or do I aggregate them as one sale so they can have a "unified basis" as the Rev. Rul. requires?

I am really struggling to make sense of this. Any help you can offer is much appreciated. The transactions were as follows:

Buy Date: 4/20/2012
Units: 108
Cost Basis: $1511
Cumulative Adj. to basis: $(18)
Sale Date: 12/10/2014
Sale Proceeds: $3680

Buy Date: 5/13/2013
Units: 133
Cost Basis: $2963
Cumulative Adj. to Basis: $18
Sale Date: 12/10/2014
Sale Proceeds: $4532


Buy Date: 10/30/2013
Units: 167
Cost Basis: $4402
Cumulative Adj. to Basis: $32
Sale Date: 12/10/2014
Sale Proceeds: $5691

Buy Date: 3/7/2014
Units: 315
Cost Basis: $10915
Sale Date: N/A (still retain)