id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-374	Simmons, Daniel L.	Built-In Gain and Built-In Loss Propert on Formation of a Partnership: An Exploration of the Grand Elegance of Partnership Capital Accounts	2022	98	.pdf	application/pdf	40428	1785	58	These principles can be properly understood through close examination of the allocation of partnership gains and losses with an analysis of partnership capital accounts. Partnership gains and losses are shared equally by the three partners.	cache/ftr-374.pdf	txt/ftr-374.txt