id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2804	Cauble, Emily	Making Partnerships Work for Mom and Pop and Everyone Else	2011	55	.pdf	application/pdf	32572	1282	55	Sections 704(c) and 754 are additional examples of partnership tax rules that tend to become more computationally complex when applied to complicated partnerships. However, partnership tax rules designed with unsophisticated taxpayers in mind encouraged sophisticated taxpayers to form partnerships so that they could use the elections for the unintended purpose of tax liability reduction.	cache/taxlaw-2804.pdf	txt/taxlaw-2804.txt