id	keyword
taxlaw-8367	loan
taxlaw-8367	tax
taxlaw-8367	loan proceeds
taxlaw-8367	income tax
taxlaw-8367	borrower
taxlaw-8367	basis
taxlaw-8367	interest
taxlaw-8367	debt
taxlaw-8367	lender
taxlaw-8367	property
taxlaw-8367	partnership
taxlaw-8367	value
taxlaw-8367	i.r.c
taxlaw-8367	loan transaction
taxlaw-8367	obligation
taxlaw-8367	tax law
taxlaw-8367	tax treatment
taxlaw-8367	inclusion
taxlaw-8367	period
taxlaw-8367	taxpayer
taxlaw-8367	basis credit
taxlaw-8367	note
taxlaw-8367	rules
taxlaw-8367	nonrecourse