id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-471	Burke, Karen C.	Partnership Distributions: Options for Reform	2022	53	.pdf	application/pdf	24841	1228	55	Part IV explores an alternative approach based on mandatory basis adjustments to prevent partners from manipulating partnership distributions to shift unrealized appreciation.' In 1954, the ALI identified several major policy objectives concern- ing the treatment of partnership distributions.	cache/ftr-471.pdf	txt/ftr-471.txt