id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-419	Kahn, Douglas A.; Cuenin, Faith	Guaranteed Payments Made In Kind By A Partnership	2022	36	.pdf	application/pdf	17389	640	53	Distributions to a retiring or deceased partner are divided by section 736 into two categories: (1) payments for the partner's interest in partnership property (section 736(b)), and (2) all other payments (section 736(a)) which are categorized either as guaranteed payments or as distributions of partnership income. At this time, we will focus on liquidating distributions that are attributable to the partner's interest in partnership property and that are controlled by section 736(b).	cache/ftr-419.pdf	txt/ftr-419.txt