id	sid	tid	token	lemma	pos
ftr-374	1	1	microsoft	microsoft	PROPN
ftr-374	1	2	word	word	PROPN
ftr-374	1	3	simmon	simmon	PROPN
ftr-374	1	4	1st	1st	PROPN
ftr-374	1	5	5	5	NUM
ftr-374	1	6	pages.doc	pages.doc	X
ftr-374	1	7	florida	florida	PROPN
ftr-374	1	8	tax	tax	NOUN
ftr-374	1	9	review	review	NOUN
ftr-374	1	10	volume	volume	NOUN
ftr-374	1	11	9	9	NUM
ftr-374	1	12	2009	2009	NUM
ftr-374	1	13	number	number	NOUN
ftr-374	1	14	6	6	NUM
ftr-374	1	15	599	599	NUM
ftr-374	1	16	built	build	VERB
ftr-374	1	17	-	-	PUNCT
ftr-374	1	18	in	in	ADP
ftr-374	1	19	gain	gain	NOUN
ftr-374	1	20	and	and	CCONJ
ftr-374	1	21	built	build	VERB
ftr-374	1	22	-	-	PUNCT
ftr-374	1	23	in	in	ADP
ftr-374	1	24	loss	loss	NOUN
ftr-374	1	25	property	property	NOUN
ftr-374	1	26	on	on	ADP
ftr-374	1	27	formation	formation	NOUN
ftr-374	1	28	of	of	ADP
ftr-374	1	29	a	a	DET
ftr-374	1	30	partnership	partnership	NOUN
ftr-374	1	31	:	:	PUNCT
ftr-374	1	32	an	an	DET
ftr-374	1	33	exploration	exploration	NOUN
ftr-374	1	34	of	of	ADP
ftr-374	1	35	the	the	DET
ftr-374	1	36	grand	grand	ADJ
ftr-374	1	37	elegance	elegance	NOUN
ftr-374	1	38	of	of	ADP
ftr-374	1	39	partnership	partnership	NOUN
ftr-374	1	40	capital	capital	NOUN
ftr-374	1	41	accounts	account	NOUN
ftr-374	1	42	by	by	ADP
ftr-374	1	43	daniel	daniel	PROPN
ftr-374	1	44	l.	l.	PROPN
ftr-374	1	45	simmons	simmons	PROPN
ftr-374	1	46	i.	i.	PROPN
ftr-374	1	47	introduction	introduction	PROPN
ftr-374	1	48	.....................................................................................	.....................................................................................	PUNCT
ftr-374	1	49	601	601	NUM
ftr-374	1	50	ii	ii	NOUN
ftr-374	1	51	.	.	PUNCT
ftr-374	2	1	formation	formation	NOUN
ftr-374	2	2	of	of	ADP
ftr-374	2	3	partnerships	partnership	NOUN
ftr-374	2	4	−	−	PROPN
ftr-374	2	5	general	general	ADJ
ftr-374	2	6	principles	principle	NOUN
ftr-374	2	7	...............	...............	PUNCT
ftr-374	2	8	603	603	NUM
ftr-374	2	9	a.	a.	NOUN
ftr-374	2	10	basic	basic	ADJ
ftr-374	2	11	economic	economic	ADJ
ftr-374	2	12	principles	principle	NOUN
ftr-374	2	13	as	as	SCONJ
ftr-374	2	14	reflected	reflect	VERB
ftr-374	2	15	in	in	ADP
ftr-374	2	16	capital	capital	NOUN
ftr-374	2	17	accounts	account	NOUN
ftr-374	2	18	............................................................................	............................................................................	PUNCT
ftr-374	3	1	603	603	NUM
ftr-374	3	2	b.	b.	NOUN
ftr-374	3	3	basic	basic	ADJ
ftr-374	3	4	allocations−income	allocations−income	PROPN
ftr-374	3	5	items	item	NOUN
ftr-374	3	6	.............................................	.............................................	PUNCT
ftr-374	3	7	606	606	NUM
ftr-374	3	8	c	c	NOUN
ftr-374	3	9	basic	basic	ADJ
ftr-374	3	10	allocations−loss	allocations−loss	ADJ
ftr-374	3	11	items	item	NOUN
ftr-374	3	12	.................................................	.................................................	PUNCT
ftr-374	3	13	608	608	NUM
ftr-374	3	14	d.	d.	PROPN
ftr-374	3	15	basic	basic	ADJ
ftr-374	3	16	tax	tax	NOUN
ftr-374	3	17	principles	principle	NOUN
ftr-374	3	18	−	−	NOUN
ftr-374	3	19	contribution	contribution	NOUN
ftr-374	3	20	of	of	ADP
ftr-374	3	21	property	property	NOUN
ftr-374	3	22	...................	...................	PUNCT
ftr-374	3	23	610	610	NUM
ftr-374	3	24	e.	e.	PROPN
ftr-374	3	25	character	character	NOUN
ftr-374	3	26	and	and	CCONJ
ftr-374	3	27	holding	hold	VERB
ftr-374	3	28	period	period	NOUN
ftr-374	3	29	...............................................	...............................................	PUNCT
ftr-374	3	30	611	611	NUM
ftr-374	3	31	iii	iii	NOUN
ftr-374	3	32	.	.	PUNCT
ftr-374	3	33	contribution	contribution	NOUN
ftr-374	3	34	of	of	ADP
ftr-374	3	35	built	build	VERB
ftr-374	3	36	-	-	PUNCT
ftr-374	3	37	in	in	ADP
ftr-374	3	38	gain	gain	NOUN
ftr-374	3	39	property	property	NOUN
ftr-374	3	40	................................	................................	PUNCT
ftr-374	3	41	613	613	NUM
ftr-374	3	42	a.	a.	NOUN
ftr-374	3	43	allocation	allocation	NOUN
ftr-374	3	44	of	of	ADP
ftr-374	3	45	recognized	recognize	VERB
ftr-374	3	46	built	build	VERB
ftr-374	3	47	-	-	PUNCT
ftr-374	3	48	in	in	ADP
ftr-374	3	49	gain	gain	NOUN
ftr-374	3	50	..................................	..................................	PUNCT
ftr-374	3	51	613	613	NUM
ftr-374	3	52	b.	b.	NOUN
ftr-374	3	53	allocation	allocation	NOUN
ftr-374	3	54	methodologies	methodology	NOUN
ftr-374	3	55	.......................................................	.......................................................	PUNCT
ftr-374	4	1	615	615	NUM
ftr-374	4	2	1	1	NUM
ftr-374	4	3	.	.	PUNCT
ftr-374	4	4	traditional	traditional	ADJ
ftr-374	4	5	method	method	NOUN
ftr-374	4	6	with	with	ADP
ftr-374	4	7	the	the	DET
ftr-374	4	8	ceiling	ceiling	NOUN
ftr-374	4	9	rule	rule	NOUN
ftr-374	4	10	........................	........................	PUNCT
ftr-374	5	1	615	615	NUM
ftr-374	5	2	2	2	NUM
ftr-374	5	3	.	.	PUNCT
ftr-374	5	4	traditional	traditional	ADJ
ftr-374	5	5	method	method	NOUN
ftr-374	5	6	with	with	ADP
ftr-374	5	7	curative	curative	ADJ
ftr-374	5	8	allocations	allocation	NOUN
ftr-374	5	9	.................	.................	PUNCT
ftr-374	5	10	616	616	NUM
ftr-374	5	11	3	3	NUM
ftr-374	5	12	.	.	PUNCT
ftr-374	5	13	remedial	remedial	ADJ
ftr-374	5	14	allocations	allocation	NOUN
ftr-374	5	15	........................................................	........................................................	PUNCT
ftr-374	5	16	618	618	NUM
ftr-374	5	17	c.	c.	NOUN
ftr-374	5	18	allocation	allocation	NOUN
ftr-374	5	19	of	of	ADP
ftr-374	5	20	depreciation	depreciation	NOUN
ftr-374	5	21	deductions	deduction	NOUN
ftr-374	5	22	attributable	attributable	ADJ
ftr-374	5	23	to	to	PART
ftr-374	5	24	contributed	contribute	VERB
ftr-374	5	25	built	build	VERB
ftr-374	5	26	-	-	PUNCT
ftr-374	5	27	in	in	ADP
ftr-374	5	28	gain	gain	NOUN
ftr-374	5	29	property	property	NOUN
ftr-374	5	30	..............................................	..............................................	PUNCT
ftr-374	6	1	619	619	NUM
ftr-374	6	2	1	1	NUM
ftr-374	6	3	.	.	PUNCT
ftr-374	7	1	the	the	DET
ftr-374	7	2	ceiling	ceiling	NOUN
ftr-374	7	3	limitation	limitation	NOUN
ftr-374	7	4	.....................................................	.....................................................	PUNCT
ftr-374	7	5	621	621	NUM
ftr-374	7	6	2	2	NUM
ftr-374	7	7	.	.	PUNCT
ftr-374	7	8	curative	curative	ADJ
ftr-374	7	9	allocations	allocation	NOUN
ftr-374	7	10	..........................................................	..........................................................	PUNCT
ftr-374	7	11	623	623	NUM
ftr-374	7	12	3	3	X
ftr-374	7	13	.	.	PUNCT
ftr-374	7	14	remedial	remedial	ADJ
ftr-374	7	15	allocations	allocation	NOUN
ftr-374	7	16	........................................................	........................................................	PUNCT
ftr-374	7	17	624	624	NUM
ftr-374	7	18	d.	d.	PROPN
ftr-374	7	19	comparison	comparison	NOUN
ftr-374	7	20	of	of	ADP
ftr-374	7	21	the	the	DET
ftr-374	7	22	three	three	NUM
ftr-374	7	23	methods	method	NOUN
ftr-374	7	24	..........................................	..........................................	PUNCT
ftr-374	7	25	626	626	NUM
ftr-374	7	26	e.	e.	NOUN
ftr-374	7	27	sale	sale	NOUN
ftr-374	7	28	of	of	ADP
ftr-374	7	29	depreciable	depreciable	ADJ
ftr-374	7	30	property	property	NOUN
ftr-374	7	31	..................................................	..................................................	PUNCT
ftr-374	7	32	627	627	NUM
ftr-374	7	33	f.	f.	NOUN
ftr-374	7	34	distribution	distribution	NOUN
ftr-374	7	35	of	of	ADP
ftr-374	7	36	built	build	VERB
ftr-374	7	37	-	-	PUNCT
ftr-374	7	38	in	in	ADP
ftr-374	7	39	gain	gain	NOUN
ftr-374	7	40	property	property	NOUN
ftr-374	7	41	to	to	ADP
ftr-374	7	42	a	a	DET
ftr-374	7	43	non	non	ADJ
ftr-374	7	44	-	-	ADJ
ftr-374	7	45	contributing	contributing	ADJ
ftr-374	7	46	partner	partner	NOUN
ftr-374	7	47	.............................................................	.............................................................	PUNCT
ftr-374	7	48	629	629	NUM
ftr-374	7	49	1	1	NUM
ftr-374	7	50	.	.	PUNCT
ftr-374	8	1	distributions	distribution	NOUN
ftr-374	8	2	to	to	ADP
ftr-374	8	3	other	other	ADJ
ftr-374	8	4	partners	partner	NOUN
ftr-374	8	5	while	while	SCONJ
ftr-374	8	6	the	the	DET
ftr-374	8	7	contributing	contribute	VERB
ftr-374	8	8	partner	partner	NOUN
ftr-374	8	9	remains	remain	VERB
ftr-374	8	10	a	a	DET
ftr-374	8	11	partner	partner	NOUN
ftr-374	8	12	..............................................	..............................................	PUNCT
ftr-374	9	1	629	629	NUM
ftr-374	9	2	2	2	NUM
ftr-374	9	3	.	.	PUNCT
ftr-374	9	4	distribution	distribution	NOUN
ftr-374	9	5	of	of	ADP
ftr-374	9	6	property	property	NOUN
ftr-374	9	7	to	to	ADP
ftr-374	9	8	the	the	DET
ftr-374	9	9	contributing	contribute	VERB
ftr-374	9	10	partner	partner	NOUN
ftr-374	9	11	.......	.......	PUNCT
ftr-374	9	12	634	634	NUM
ftr-374	9	13	3	3	X
ftr-374	9	14	.	.	PUNCT
ftr-374	10	1	extending	extend	VERB
ftr-374	10	2	the	the	DET
ftr-374	10	3	distribution	distribution	NOUN
ftr-374	10	4	rule	rule	NOUN
ftr-374	10	5	clock	clock	NOUN
ftr-374	10	6	with	with	ADP
ftr-374	10	7	a	a	DET
ftr-374	10	8	partnership	partnership	NOUN
ftr-374	10	9	merger	merger	NOUN
ftr-374	10	10	................................................................	................................................................	PUNCT
ftr-374	11	1	636	636	NUM
ftr-374	11	2	600	600	NUM
ftr-374	11	3	florida	florida	PROPN
ftr-374	11	4	tax	tax	NOUN
ftr-374	11	5	review	review	NOUN
ftr-374	11	6	[	[	X
ftr-374	11	7	vol	vol	NOUN
ftr-374	11	8	.	.	PUNCT
ftr-374	11	9	9:6	9:6	NUM
ftr-374	11	10	iv	iv	NOUN
ftr-374	11	11	.	.	PUNCT
ftr-374	11	12	contribution	contribution	NOUN
ftr-374	11	13	of	of	ADP
ftr-374	11	14	encumbered	encumbered	ADJ
ftr-374	11	15	property	property	NOUN
ftr-374	11	16	and	and	CCONJ
ftr-374	11	17	debt	debt	NOUN
ftr-374	11	18	in	in	ADP
ftr-374	11	19	general	general	ADJ
ftr-374	11	20	.....................................................................................	.....................................................................................	PUNCT
ftr-374	11	21	656	656	NUM
ftr-374	11	22	a.	a.	NOUN
ftr-374	11	23	some	some	DET
ftr-374	11	24	basic	basic	ADJ
ftr-374	11	25	rules	rule	NOUN
ftr-374	11	26	regarding	regard	VERB
ftr-374	11	27	partnership	partnership	NOUN
ftr-374	11	28	debt	debt	NOUN
ftr-374	11	29	......................	......................	PUNCT
ftr-374	12	1	656	656	NUM
ftr-374	12	2	b.	b.	NOUN
ftr-374	12	3	recourse	recourse	NOUN
ftr-374	12	4	liabilities	liability	NOUN
ftr-374	12	5	................................................................	................................................................	PUNCT
ftr-374	12	6	657	657	NUM
ftr-374	12	7	c.	c.	NOUN
ftr-374	12	8	nonrecourse	nonrecourse	NOUN
ftr-374	12	9	liabilities	liability	NOUN
ftr-374	12	10	...........................................................	...........................................................	PUNCT
ftr-374	12	11	659	659	NUM
ftr-374	12	12	v.	v.	ADP
ftr-374	12	13	built	build	VERB
ftr-374	12	14	-	-	PUNCT
ftr-374	12	15	in	in	ADP
ftr-374	12	16	loss	loss	NOUN
ftr-374	12	17	property	property	NOUN
ftr-374	12	18	..................................................................	..................................................................	PUNCT
ftr-374	12	19	661	661	NUM
ftr-374	12	20	a.	a.	NOUN
ftr-374	12	21	general	general	ADJ
ftr-374	12	22	rules	rule	NOUN
ftr-374	12	23	.........................................................................	.........................................................................	PUNCT
ftr-374	12	24	661	661	NUM
ftr-374	12	25	b.	b.	NOUN
ftr-374	12	26	allocations	allocation	NOUN
ftr-374	12	27	of	of	ADP
ftr-374	12	28	built	build	VERB
ftr-374	12	29	-	-	PUNCT
ftr-374	12	30	in	in	ADP
ftr-374	12	31	loss	loss	NOUN
ftr-374	12	32	.....................................................	.....................................................	PUNCT
ftr-374	12	33	662	662	NUM
ftr-374	12	34	c.	c.	NOUN
ftr-374	12	35	allocations	allocation	NOUN
ftr-374	12	36	of	of	ADP
ftr-374	12	37	depreciation	depreciation	NOUN
ftr-374	12	38	deductions	deduction	NOUN
ftr-374	12	39	with	with	ADP
ftr-374	12	40	respect	respect	NOUN
ftr-374	12	41	to	to	ADP
ftr-374	12	42	built	build	VERB
ftr-374	12	43	-	-	PUNCT
ftr-374	12	44	in	in	ADP
ftr-374	12	45	loss	loss	NOUN
ftr-374	12	46	property	property	NOUN
ftr-374	12	47	...................................................................	...................................................................	PUNCT
ftr-374	12	48	667	667	NUM
ftr-374	12	49	d.	d.	NOUN
ftr-374	12	50	liquidation	liquidation	NOUN
ftr-374	12	51	of	of	ADP
ftr-374	12	52	the	the	DET
ftr-374	12	53	contributing	contribute	VERB
ftr-374	12	54	partner	partner	NOUN
ftr-374	12	55	.................................	.................................	PUNCT
ftr-374	12	56	668	668	NUM
ftr-374	12	57	e.	e.	NOUN
ftr-374	12	58	required	require	VERB
ftr-374	12	59	basis	basis	NOUN
ftr-374	12	60	adjustments	adjustment	NOUN
ftr-374	12	61	with	with	ADP
ftr-374	12	62	respect	respect	NOUN
ftr-374	12	63	to	to	ADP
ftr-374	12	64	built	build	VERB
ftr-374	12	65	-	-	PUNCT
ftr-374	12	66	in	in	ADP
ftr-374	12	67	losses	loss	NOUN
ftr-374	12	68	..	..	PUNCT
ftr-374	13	1	670	670	NUM
ftr-374	13	2	1	1	NUM
ftr-374	13	3	.	.	PUNCT
ftr-374	13	4	distributions	distribution	NOUN
ftr-374	13	5	.......................................................................	.......................................................................	PUNCT
ftr-374	14	1	670	670	NUM
ftr-374	14	2	2	2	NUM
ftr-374	14	3	.	.	PUNCT
ftr-374	14	4	transfer	transfer	NOUN
ftr-374	14	5	of	of	ADP
ftr-374	14	6	a	a	DET
ftr-374	14	7	partnership	partnership	NOUN
ftr-374	14	8	interest	interest	NOUN
ftr-374	14	9	......................................	......................................	PUNCT
ftr-374	15	1	671	671	NUM
ftr-374	15	2	f.	f.	NOUN
ftr-374	15	3	the	the	DET
ftr-374	15	4	trouble	trouble	NOUN
ftr-374	15	5	with	with	ADP
ftr-374	15	6	post	post	ADJ
ftr-374	15	7	-	-	ADJ
ftr-374	15	8	contribution	contribution	NOUN
ftr-374	15	9	appreciation	appreciation	NOUN
ftr-374	15	10	of	of	ADP
ftr-374	15	11	built	build	VERB
ftr-374	15	12	-	-	PUNCT
ftr-374	15	13	in	in	ADP
ftr-374	15	14	loss	loss	NOUN
ftr-374	15	15	property	property	NOUN
ftr-374	15	16	and	and	CCONJ
ftr-374	15	17	a	a	DET
ftr-374	15	18	transfer	transfer	NOUN
ftr-374	15	19	of	of	ADP
ftr-374	15	20	the	the	DET
ftr-374	15	21	contributor	contributor	NOUN
ftr-374	15	22	’s	’s	PART
ftr-374	15	23	interest	interest	NOUN
ftr-374	15	24	..........	..........	PUNCT
ftr-374	16	1	677	677	NUM
ftr-374	16	2	g.	g.	NOUN
ftr-374	16	3	post	post	ADJ
ftr-374	16	4	-	-	ADJ
ftr-374	16	5	contribution	contribution	NOUN
ftr-374	16	6	depreciation	depreciation	NOUN
ftr-374	16	7	of	of	ADP
ftr-374	16	8	built	build	VERB
ftr-374	16	9	-	-	PUNCT
ftr-374	16	10	in	in	ADP
ftr-374	16	11	loss	loss	NOUN
ftr-374	16	12	property	property	NOUN
ftr-374	16	13	and	and	CCONJ
ftr-374	16	14	a	a	DET
ftr-374	16	15	transfer	transfer	NOUN
ftr-374	16	16	of	of	ADP
ftr-374	16	17	the	the	DET
ftr-374	16	18	contributor	contributor	NOUN
ftr-374	16	19	’s	’s	PART
ftr-374	16	20	interest	interest	NOUN
ftr-374	16	21	................................	................................	PUNCT
ftr-374	17	1	682	682	NUM
ftr-374	17	2	h.	h.	NOUN
ftr-374	17	3	back	back	ADV
ftr-374	17	4	to	to	ADP
ftr-374	17	5	basis	basis	NOUN
ftr-374	17	6	:	:	PUNCT
ftr-374	17	7	post	post	ADJ
ftr-374	17	8	-	-	ADJ
ftr-374	17	9	contribution	contribution	NOUN
ftr-374	17	10	appreciation	appreciation	NOUN
ftr-374	17	11	of	of	ADP
ftr-374	17	12	built	build	VERB
ftr-374	17	13	-	-	PUNCT
ftr-374	17	14	in	in	ADP
ftr-374	17	15	loss	loss	NOUN
ftr-374	17	16	property	property	NOUN
ftr-374	17	17	and	and	CCONJ
ftr-374	17	18	a	a	DET
ftr-374	17	19	transfer	transfer	NOUN
ftr-374	17	20	of	of	ADP
ftr-374	17	21	the	the	DET
ftr-374	17	22	contributor	contributor	NOUN
ftr-374	17	23	’s	’s	PART
ftr-374	17	24	interest	interest	NOUN
ftr-374	17	25	..........	..........	PUNCT
ftr-374	18	1	684	684	NUM
ftr-374	18	2	vi	vi	NOUN
ftr-374	18	3	.	.	PUNCT
ftr-374	19	1	admission	admission	NOUN
ftr-374	19	2	of	of	ADP
ftr-374	19	3	a	a	DET
ftr-374	19	4	new	new	ADJ
ftr-374	19	5	partner	partner	NOUN
ftr-374	19	6	to	to	ADP
ftr-374	19	7	the	the	DET
ftr-374	19	8	partnership	partnership	NOUN
ftr-374	19	9	with	with	ADP
ftr-374	19	10	built	build	VERB
ftr-374	19	11	-	-	PUNCT
ftr-374	19	12	in	in	ADP
ftr-374	19	13	gain	gain	NOUN
ftr-374	19	14	or	or	CCONJ
ftr-374	19	15	loss	loss	NOUN
ftr-374	19	16	property	property	NOUN
ftr-374	19	17	−	−	NOUN
ftr-374	19	18	reverse	reverse	ADJ
ftr-374	19	19	allocations	allocation	NOUN
ftr-374	19	20	...........	...........	PUNCT
ftr-374	19	21	686	686	NUM
ftr-374	19	22	a.	a.	NOUN
ftr-374	19	23	admission	admission	NOUN
ftr-374	19	24	of	of	ADP
ftr-374	19	25	a	a	DET
ftr-374	19	26	partner	partner	NOUN
ftr-374	19	27	to	to	ADP
ftr-374	19	28	a	a	DET
ftr-374	19	29	partnership	partnership	NOUN
ftr-374	19	30	with	with	ADP
ftr-374	19	31	built	build	VERB
ftr-374	19	32	-	-	PUNCT
ftr-374	19	33	in	in	ADP
ftr-374	19	34	gain	gain	NOUN
ftr-374	19	35	property	property	NOUN
ftr-374	19	36	.........................................................................................	.........................................................................................	PUNCT
ftr-374	19	37	686	686	NUM
ftr-374	19	38	b.	b.	NOUN
ftr-374	19	39	depreciation	depreciation	NOUN
ftr-374	19	40	and	and	CCONJ
ftr-374	19	41	capital	capital	NOUN
ftr-374	19	42	recovery	recovery	NOUN
ftr-374	19	43	provisions	provision	NOUN
ftr-374	19	44	......................	......................	PUNCT
ftr-374	19	45	689	689	NUM
ftr-374	19	46	c.	c.	NOUN
ftr-374	19	47	admission	admission	NOUN
ftr-374	19	48	of	of	ADP
ftr-374	19	49	a	a	DET
ftr-374	19	50	partner	partner	NOUN
ftr-374	19	51	to	to	ADP
ftr-374	19	52	a	a	DET
ftr-374	19	53	partnership	partnership	NOUN
ftr-374	19	54	with	with	ADP
ftr-374	19	55	contributed	contribute	VERB
ftr-374	19	56	built	build	VERB
ftr-374	19	57	-	-	PUNCT
ftr-374	19	58	in	in	ADP
ftr-374	19	59	loss	loss	NOUN
ftr-374	19	60	property	property	NOUN
ftr-374	19	61	...................................................................	...................................................................	PUNCT
ftr-374	19	62	690	690	NUM
ftr-374	19	63	d.	d.	NOUN
ftr-374	19	64	admission	admission	NOUN
ftr-374	19	65	of	of	ADP
ftr-374	19	66	a	a	DET
ftr-374	19	67	partner	partner	NOUN
ftr-374	19	68	to	to	ADP
ftr-374	19	69	a	a	DET
ftr-374	19	70	partnership	partnership	NOUN
ftr-374	19	71	with	with	ADP
ftr-374	19	72	contributed	contribute	VERB
ftr-374	19	73	built	build	VERB
ftr-374	19	74	-	-	PUNCT
ftr-374	19	75	in	in	ADP
ftr-374	19	76	loss	loss	NOUN
ftr-374	19	77	property	property	NOUN
ftr-374	19	78	and	and	CCONJ
ftr-374	19	79	liquidation	liquidation	NOUN
ftr-374	19	80	of	of	ADP
ftr-374	19	81	the	the	DET
ftr-374	19	82	contributing	contribute	VERB
ftr-374	19	83	partner	partner	NOUN
ftr-374	19	84	...........................................................................................	...........................................................................................	PUNCT
ftr-374	19	85	693	693	NUM
ftr-374	19	86	vii	vii	PROPN
ftr-374	19	87	.	.	PROPN
ftr-374	19	88	conclusion	conclusion	NOUN
ftr-374	19	89	.....................................................................................	.....................................................................................	PUNCT
ftr-374	19	90	695	695	NUM
ftr-374	19	91	2009	2009	NUM
ftr-374	19	92	]	]	PUNCT
ftr-374	19	93	built	build	VERB
ftr-374	19	94	-	-	PUNCT
ftr-374	19	95	in	in	ADP
ftr-374	19	96	gain	gain	NOUN
ftr-374	19	97	and	and	CCONJ
ftr-374	19	98	built	build	VERB
ftr-374	19	99	-	-	PUNCT
ftr-374	19	100	in	in	ADP
ftr-374	19	101	loss	loss	NOUN
ftr-374	19	102	601	601	NUM
ftr-374	19	103	built	build	VERB
ftr-374	19	104	-	-	PUNCT
ftr-374	19	105	in	in	ADP
ftr-374	19	106	gain	gain	NOUN
ftr-374	19	107	and	and	CCONJ
ftr-374	19	108	built	build	VERB
ftr-374	19	109	-	-	PUNCT
ftr-374	19	110	in	in	ADP
ftr-374	19	111	loss	loss	NOUN
ftr-374	19	112	property	property	NOUN
ftr-374	19	113	on	on	ADP
ftr-374	19	114	formation	formation	NOUN
ftr-374	19	115	of	of	ADP
ftr-374	19	116	a	a	DET
ftr-374	19	117	partnership	partnership	NOUN
ftr-374	19	118	:	:	PUNCT
ftr-374	19	119	an	an	DET
ftr-374	19	120	exploration	exploration	NOUN
ftr-374	19	121	of	of	ADP
ftr-374	19	122	the	the	DET
ftr-374	19	123	grand	grand	ADJ
ftr-374	19	124	elegance	elegance	NOUN
ftr-374	19	125	of	of	ADP
ftr-374	19	126	partnership	partnership	NOUN
ftr-374	19	127	capital	capital	NOUN
ftr-374	19	128	accounts	account	NOUN
ftr-374	19	129	by	by	ADP
ftr-374	19	130	daniel	daniel	PROPN
ftr-374	19	131	l.	l.	PROPN
ftr-374	19	132	simmons∗	simmons∗	PROPN
ftr-374	20	1	©	©	PROPN
ftr-374	20	2	2009	2009	NUM
ftr-374	20	3	i.	i.	NOUN
ftr-374	20	4	introduction	introduction	NOUN
ftr-374	20	5	partnerships	partnership	NOUN
ftr-374	20	6	frequently	frequently	ADV
ftr-374	20	7	are	be	AUX
ftr-374	20	8	formed	form	VERB
ftr-374	20	9	with	with	ADP
ftr-374	20	10	an	an	DET
ftr-374	20	11	in	in	ADP
ftr-374	20	12	-	-	PUNCT
ftr-374	20	13	kind	kind	NOUN
ftr-374	20	14	contribution	contribution	NOUN
ftr-374	20	15	of	of	ADP
ftr-374	20	16	property	property	NOUN
ftr-374	20	17	by	by	ADP
ftr-374	20	18	one	one	NUM
ftr-374	20	19	or	or	CCONJ
ftr-374	20	20	more	more	ADJ
ftr-374	20	21	of	of	ADP
ftr-374	20	22	the	the	DET
ftr-374	20	23	initial	initial	ADJ
ftr-374	20	24	partners	partner	NOUN
ftr-374	20	25	.	.	PUNCT
ftr-374	21	1	invariably	invariably	ADV
ftr-374	21	2	,	,	PUNCT
ftr-374	21	3	contributed	contribute	VERB
ftr-374	21	4	property	property	NOUN
ftr-374	21	5	will	will	AUX
ftr-374	21	6	have	have	VERB
ftr-374	21	7	a	a	DET
ftr-374	21	8	value	value	NOUN
ftr-374	21	9	that	that	PRON
ftr-374	21	10	differs	differ	VERB
ftr-374	21	11	from	from	ADP
ftr-374	21	12	the	the	DET
ftr-374	21	13	contributing	contribute	VERB
ftr-374	21	14	partner	partner	NOUN
ftr-374	21	15	’s	’s	PART
ftr-374	21	16	adjusted	adjust	VERB
ftr-374	21	17	basis	basis	NOUN
ftr-374	21	18	representing	represent	VERB
ftr-374	21	19	built	build	VERB
ftr-374	21	20	-	-	PUNCT
ftr-374	21	21	in	in	ADP
ftr-374	21	22	gain	gain	NOUN
ftr-374	21	23	or	or	CCONJ
ftr-374	21	24	loss	loss	NOUN
ftr-374	21	25	.	.	PUNCT
ftr-374	22	1	the	the	DET
ftr-374	22	2	partnership	partnership	NOUN
ftr-374	22	3	sections	section	NOUN
ftr-374	22	4	of	of	ADP
ftr-374	22	5	the	the	DET
ftr-374	22	6	internal	internal	ADJ
ftr-374	22	7	revenue	revenue	NOUN
ftr-374	22	8	code	code	NOUN
ftr-374	22	9	(	(	PUNCT
ftr-374	22	10	the	the	DET
ftr-374	22	11	“	"	PUNCT
ftr-374	22	12	code”1	code”1	ADJ
ftr-374	22	13	)	)	PUNCT
ftr-374	22	14	contain	contain	VERB
ftr-374	22	15	numerous	numerous	ADJ
ftr-374	22	16	provisions	provision	NOUN
ftr-374	22	17	designed	design	VERB
ftr-374	22	18	to	to	PART
ftr-374	22	19	restrict	restrict	VERB
ftr-374	22	20	partners	partner	NOUN
ftr-374	22	21	from	from	ADP
ftr-374	22	22	shifting	shift	VERB
ftr-374	22	23	the	the	DET
ftr-374	22	24	tax	tax	NOUN
ftr-374	22	25	consequence	consequence	NOUN
ftr-374	22	26	of	of	ADP
ftr-374	22	27	the	the	DET
ftr-374	22	28	built	build	VERB
ftr-374	22	29	-	-	PUNCT
ftr-374	22	30	in	in	ADP
ftr-374	22	31	tax	tax	NOUN
ftr-374	22	32	gain	gain	NOUN
ftr-374	22	33	or	or	CCONJ
ftr-374	22	34	tax	tax	NOUN
ftr-374	22	35	-	-	PUNCT
ftr-374	22	36	loss	loss	NOUN
ftr-374	22	37	that	that	PRON
ftr-374	22	38	is	be	AUX
ftr-374	22	39	inherent	inherent	ADJ
ftr-374	22	40	in	in	ADP
ftr-374	22	41	contributed	contribute	VERB
ftr-374	22	42	property	property	NOUN
ftr-374	22	43	.	.	PUNCT
ftr-374	23	1	in	in	ADP
ftr-374	23	2	addition	addition	NOUN
ftr-374	23	3	,	,	PUNCT
ftr-374	23	4	a	a	DET
ftr-374	23	5	partner	partner	NOUN
ftr-374	23	6	may	may	AUX
ftr-374	23	7	be	be	AUX
ftr-374	23	8	admitted	admit	VERB
ftr-374	23	9	to	to	ADP
ftr-374	23	10	an	an	DET
ftr-374	23	11	existing	exist	VERB
ftr-374	23	12	partnership	partnership	NOUN
ftr-374	23	13	that	that	PRON
ftr-374	23	14	has	have	VERB
ftr-374	23	15	property	property	NOUN
ftr-374	23	16	with	with	ADP
ftr-374	23	17	a	a	DET
ftr-374	23	18	basis	basis	NOUN
ftr-374	23	19	that	that	PRON
ftr-374	23	20	differs	differ	VERB
ftr-374	23	21	from	from	ADP
ftr-374	23	22	the	the	DET
ftr-374	23	23	value	value	NOUN
ftr-374	23	24	of	of	ADP
ftr-374	23	25	the	the	DET
ftr-374	23	26	property	property	NOUN
ftr-374	23	27	on	on	ADP
ftr-374	23	28	the	the	DET
ftr-374	23	29	partnership	partnership	NOUN
ftr-374	23	30	books	book	NOUN
ftr-374	23	31	,	,	PUNCT
ftr-374	23	32	which	which	PRON
ftr-374	23	33	may	may	AUX
ftr-374	23	34	in	in	ADP
ftr-374	23	35	turn	turn	NOUN
ftr-374	23	36	differ	differ	VERB
ftr-374	23	37	from	from	ADP
ftr-374	23	38	the	the	DET
ftr-374	23	39	fair	fair	ADJ
ftr-374	23	40	market	market	NOUN
ftr-374	23	41	value	value	NOUN
ftr-374	23	42	of	of	ADP
ftr-374	23	43	the	the	DET
ftr-374	23	44	property	property	NOUN
ftr-374	23	45	as	as	SCONJ
ftr-374	23	46	determined	determine	VERB
ftr-374	23	47	for	for	ADP
ftr-374	23	48	calculating	calculate	VERB
ftr-374	23	49	the	the	DET
ftr-374	23	50	price	price	NOUN
ftr-374	23	51	of	of	ADP
ftr-374	23	52	admission	admission	NOUN
ftr-374	23	53	for	for	ADP
ftr-374	23	54	the	the	DET
ftr-374	23	55	new	new	ADJ
ftr-374	23	56	partner	partner	NOUN
ftr-374	23	57	.	.	PUNCT
ftr-374	24	1	this	this	DET
ftr-374	24	2	circumstance	circumstance	NOUN
ftr-374	24	3	also	also	ADV
ftr-374	24	4	may	may	AUX
ftr-374	24	5	shift	shift	VERB
ftr-374	24	6	accrued	accrued	ADJ
ftr-374	24	7	gains	gain	NOUN
ftr-374	24	8	or	or	CCONJ
ftr-374	24	9	losses	loss	NOUN
ftr-374	24	10	from	from	ADP
ftr-374	24	11	existing	exist	VERB
ftr-374	24	12	partners	partner	NOUN
ftr-374	24	13	to	to	ADP
ftr-374	24	14	the	the	DET
ftr-374	24	15	entering	enter	VERB
ftr-374	24	16	partner	partner	NOUN
ftr-374	24	17	.	.	PUNCT
ftr-374	25	1	the	the	DET
ftr-374	25	2	presence	presence	NOUN
ftr-374	25	3	of	of	ADP
ftr-374	25	4	built	build	VERB
ftr-374	25	5	-	-	PUNCT
ftr-374	25	6	in	in	ADP
ftr-374	25	7	gains	gain	NOUN
ftr-374	25	8	and	and	CCONJ
ftr-374	25	9	losses	loss	NOUN
ftr-374	25	10	raise	raise	VERB
ftr-374	25	11	wonderfully	wonderfully	ADV
ftr-374	25	12	complex	complex	ADJ
ftr-374	25	13	issues	issue	NOUN
ftr-374	25	14	regarding	regard	VERB
ftr-374	25	15	the	the	DET
ftr-374	25	16	structure	structure	NOUN
ftr-374	25	17	of	of	ADP
ftr-374	25	18	partnerships	partnership	NOUN
ftr-374	25	19	that	that	PRON
ftr-374	25	20	challenge	challenge	VERB
ftr-374	25	21	even	even	ADV
ftr-374	25	22	the	the	DET
ftr-374	25	23	most	most	ADV
ftr-374	25	24	sophisticated	sophisticated	ADJ
ftr-374	25	25	partnership	partnership	NOUN
ftr-374	25	26	tax	tax	NOUN
ftr-374	25	27	lawyer	lawyer	NOUN
ftr-374	25	28	.	.	PUNCT
ftr-374	26	1	this	this	DET
ftr-374	26	2	article	article	NOUN
ftr-374	26	3	is	be	AUX
ftr-374	26	4	a	a	DET
ftr-374	26	5	primer	primer	NOUN
ftr-374	26	6	on	on	ADP
ftr-374	26	7	the	the	DET
ftr-374	26	8	issues	issue	NOUN
ftr-374	26	9	faced	face	VERB
ftr-374	26	10	by	by	ADP
ftr-374	26	11	partners	partner	NOUN
ftr-374	26	12	in	in	ADP
ftr-374	26	13	dealing	deal	VERB
ftr-374	26	14	with	with	ADP
ftr-374	26	15	the	the	DET
ftr-374	26	16	consequences	consequence	NOUN
ftr-374	26	17	of	of	ADP
ftr-374	26	18	contributed	contribute	VERB
ftr-374	26	19	built	build	VERB
ftr-374	26	20	-	-	PUNCT
ftr-374	26	21	in	in	ADP
ftr-374	26	22	gain	gain	NOUN
ftr-374	26	23	or	or	CCONJ
ftr-374	26	24	loss	loss	NOUN
ftr-374	26	25	property	property	NOUN
ftr-374	26	26	.	.	PUNCT
ftr-374	27	1	the	the	DET
ftr-374	27	2	article	article	NOUN
ftr-374	27	3	explores	explore	VERB
ftr-374	27	4	the	the	DET
ftr-374	27	5	tax	tax	NOUN
ftr-374	27	6	consequences	consequence	NOUN
ftr-374	27	7	of	of	ADP
ftr-374	27	8	almost	almost	ADV
ftr-374	27	9	every	every	PRON
ftr-374	27	10	aspect	aspect	NOUN
ftr-374	27	11	of	of	ADP
ftr-374	27	12	the	the	DET
ftr-374	27	13	partnership	partnership	NOUN
ftr-374	27	14	treatment	treatment	NOUN
ftr-374	27	15	of	of	ADP
ftr-374	27	16	built	build	VERB
ftr-374	27	17	-	-	PUNCT
ftr-374	27	18	in	in	ADP
ftr-374	27	19	gain	gain	NOUN
ftr-374	27	20	and	and	CCONJ
ftr-374	27	21	loss	loss	NOUN
ftr-374	27	22	property	property	NOUN
ftr-374	27	23	.	.	PUNCT
ftr-374	28	1	while	while	SCONJ
ftr-374	28	2	this	this	DET
ftr-374	28	3	article	article	NOUN
ftr-374	28	4	refers	refer	VERB
ftr-374	28	5	to	to	ADP
ftr-374	28	6	partnerships	partnership	NOUN
ftr-374	28	7	throughout	throughout	ADV
ftr-374	28	8	,	,	PUNCT
ftr-374	28	9	the	the	DET
ftr-374	28	10	ubiquitous	ubiquitous	ADJ
ftr-374	28	11	limited	limited	ADJ
ftr-374	28	12	liability	liability	NOUN
ftr-374	28	13	company	company	NOUN
ftr-374	28	14	,	,	PUNCT
ftr-374	28	15	∗	∗	NOUN
ftr-374	28	16	professor	professor	NOUN
ftr-374	28	17	of	of	ADP
ftr-374	28	18	law	law	NOUN
ftr-374	28	19	,	,	PUNCT
ftr-374	28	20	university	university	PROPN
ftr-374	28	21	of	of	ADP
ftr-374	28	22	california	california	PROPN
ftr-374	28	23	,	,	PUNCT
ftr-374	28	24	davis	davis	PROPN
ftr-374	28	25	.	.	PUNCT
ftr-374	29	1	this	this	DET
ftr-374	29	2	article	article	NOUN
ftr-374	29	3	is	be	AUX
ftr-374	29	4	based	base	VERB
ftr-374	29	5	on	on	ADP
ftr-374	29	6	a	a	DET
ftr-374	29	7	presentation	presentation	NOUN
ftr-374	29	8	by	by	ADP
ftr-374	29	9	the	the	DET
ftr-374	29	10	author	author	NOUN
ftr-374	29	11	at	at	ADP
ftr-374	29	12	the	the	DET
ftr-374	29	13	university	university	PROPN
ftr-374	29	14	of	of	ADP
ftr-374	29	15	north	north	PROPN
ftr-374	29	16	carolina	carolina	PROPN
ftr-374	29	17	,	,	PUNCT
ftr-374	29	18	2007	2007	NUM
ftr-374	29	19	j.	j.	PROPN
ftr-374	29	20	nelson	nelson	PROPN
ftr-374	29	21	young	young	PROPN
ftr-374	29	22	tax	tax	PROPN
ftr-374	29	23	institute	institute	PROPN
ftr-374	29	24	.	.	PUNCT
ftr-374	30	1	portions	portion	NOUN
ftr-374	30	2	of	of	ADP
ftr-374	30	3	the	the	DET
ftr-374	30	4	text	text	NOUN
ftr-374	30	5	and	and	CCONJ
ftr-374	30	6	the	the	DET
ftr-374	30	7	facts	fact	NOUN
ftr-374	30	8	of	of	ADP
ftr-374	30	9	many	many	ADJ
ftr-374	30	10	of	of	ADP
ftr-374	30	11	the	the	DET
ftr-374	30	12	examples	example	NOUN
ftr-374	30	13	are	be	AUX
ftr-374	30	14	from	from	ADP
ftr-374	30	15	paul	paul	PROPN
ftr-374	30	16	mcdaniel	mcdaniel	PROPN
ftr-374	30	17	,	,	PUNCT
ftr-374	30	18	martin	martin	PROPN
ftr-374	30	19	mcmahon	mcmahon	PROPN
ftr-374	30	20	,	,	PUNCT
ftr-374	30	21	and	and	CCONJ
ftr-374	30	22	daniel	daniel	PROPN
ftr-374	30	23	simmons	simmons	PROPN
ftr-374	30	24	,	,	PUNCT
ftr-374	30	25	taxation	taxation	NOUN
ftr-374	30	26	of	of	ADP
ftr-374	30	27	business	business	NOUN
ftr-374	30	28	organizations	organization	NOUN
ftr-374	30	29	(	(	PUNCT
ftr-374	30	30	foundation	foundation	NOUN
ftr-374	30	31	press	press	NOUN
ftr-374	30	32	4th	4th	ADJ
ftr-374	30	33	ed	ed	NOUN
ftr-374	30	34	.	.	PUNCT
ftr-374	30	35	2006	2006	NUM
ftr-374	30	36	)	)	PUNCT
ftr-374	30	37	.	.	PUNCT
ftr-374	31	1	i	i	PRON
ftr-374	31	2	gratefully	gratefully	ADV
ftr-374	31	3	acknowledge	acknowledge	VERB
ftr-374	31	4	the	the	DET
ftr-374	31	5	permission	permission	NOUN
ftr-374	31	6	of	of	ADP
ftr-374	31	7	foundation	foundation	NOUN
ftr-374	31	8	press	press	NOUN
ftr-374	31	9	to	to	PART
ftr-374	31	10	use	use	VERB
ftr-374	31	11	this	this	DET
ftr-374	31	12	material	material	NOUN
ftr-374	31	13	.	.	PUNCT
ftr-374	32	1	examples	example	NOUN
ftr-374	32	2	and	and	CCONJ
ftr-374	32	3	discussion	discussion	NOUN
ftr-374	32	4	from	from	ADP
ftr-374	32	5	federal	federal	ADJ
ftr-374	32	6	income	income	NOUN
ftr-374	32	7	taxation	taxation	NOUN
ftr-374	32	8	of	of	ADP
ftr-374	32	9	business	business	NOUN
ftr-374	32	10	organizations	organization	NOUN
ftr-374	32	11	are	be	AUX
ftr-374	32	12	indicated	indicate	VERB
ftr-374	32	13	by	by	ADP
ftr-374	32	14	footnote	footnote	NOUN
ftr-374	32	15	reference	reference	NOUN
ftr-374	32	16	but	but	CCONJ
ftr-374	32	17	are	be	AUX
ftr-374	32	18	not	not	PART
ftr-374	32	19	placed	place	VERB
ftr-374	32	20	within	within	ADP
ftr-374	32	21	quotation	quotation	NOUN
ftr-374	32	22	marks	mark	NOUN
ftr-374	32	23	.	.	PUNCT
ftr-374	33	1	1	1	X
ftr-374	33	2	.	.	X
ftr-374	33	3	internal	internal	ADJ
ftr-374	33	4	revenue	revenue	NOUN
ftr-374	33	5	code	code	NOUN
ftr-374	33	6	of	of	ADP
ftr-374	33	7	1986	1986	NUM
ftr-374	33	8	,	,	PUNCT
ftr-374	33	9	title	title	NOUN
ftr-374	33	10	26	26	NUM
ftr-374	33	11	united	united	PROPN
ftr-374	33	12	states	states	PROPN
ftr-374	33	13	code	code	PROPN
ftr-374	33	14	,	,	PUNCT
ftr-374	33	15	hereinafter	hereinafter	NOUN
ftr-374	33	16	cited	cite	VERB
ftr-374	33	17	as	as	ADP
ftr-374	33	18	“	"	PUNCT
ftr-374	33	19	irc	irc	PROPN
ftr-374	33	20	.	.	PUNCT
ftr-374	33	21	”	"	PUNCT
ftr-374	34	1	602	602	NUM
ftr-374	34	2	florida	florida	PROPN
ftr-374	34	3	tax	tax	NOUN
ftr-374	34	4	review	review	NOUN
ftr-374	34	5	[	[	X
ftr-374	34	6	vol	vol	NOUN
ftr-374	34	7	.	.	PUNCT
ftr-374	34	8	9:6	9:6	NUM
ftr-374	34	9	which	which	PRON
ftr-374	34	10	is	be	AUX
ftr-374	34	11	the	the	DET
ftr-374	34	12	favored	favor	VERB
ftr-374	34	13	form	form	NOUN
ftr-374	34	14	for	for	ADP
ftr-374	34	15	many	many	ADJ
ftr-374	34	16	business	business	NOUN
ftr-374	34	17	activities	activity	NOUN
ftr-374	34	18	,	,	PUNCT
ftr-374	34	19	is	be	AUX
ftr-374	34	20	treated	treat	VERB
ftr-374	34	21	as	as	ADP
ftr-374	34	22	a	a	DET
ftr-374	34	23	partnership	partnership	NOUN
ftr-374	34	24	for	for	ADP
ftr-374	34	25	federal	federal	ADJ
ftr-374	34	26	income	income	NOUN
ftr-374	34	27	tax	tax	NOUN
ftr-374	34	28	purposes.2	purposes.2	PROPN
ftr-374	34	29	thus	thus	ADV
ftr-374	34	30	,	,	PUNCT
ftr-374	34	31	the	the	DET
ftr-374	34	32	problems	problem	NOUN
ftr-374	34	33	of	of	ADP
ftr-374	34	34	built	build	VERB
ftr-374	34	35	-	-	PUNCT
ftr-374	34	36	in	in	ADP
ftr-374	34	37	gain	gain	NOUN
ftr-374	34	38	and	and	CCONJ
ftr-374	34	39	loss	loss	NOUN
ftr-374	34	40	property	property	NOUN
ftr-374	34	41	of	of	ADP
ftr-374	34	42	a	a	DET
ftr-374	34	43	partnership	partnership	NOUN
ftr-374	34	44	are	be	AUX
ftr-374	34	45	the	the	DET
ftr-374	34	46	same	same	ADJ
ftr-374	34	47	for	for	ADP
ftr-374	34	48	a	a	DET
ftr-374	34	49	limited	limited	ADJ
ftr-374	34	50	liability	liability	NOUN
ftr-374	34	51	company	company	NOUN
ftr-374	34	52	.	.	PUNCT
ftr-374	35	1	subchapter	subchapter	NOUN
ftr-374	35	2	k	k	PROPN
ftr-374	35	3	of	of	ADP
ftr-374	35	4	the	the	DET
ftr-374	35	5	internal	internal	PROPN
ftr-374	35	6	revenue	revenue	NOUN
ftr-374	35	7	code	code	NOUN
ftr-374	35	8	is	be	AUX
ftr-374	35	9	much	much	ADV
ftr-374	35	10	maligned	malign	VERB
ftr-374	35	11	because	because	SCONJ
ftr-374	35	12	of	of	ADP
ftr-374	35	13	its	its	PRON
ftr-374	35	14	complexity	complexity	NOUN
ftr-374	35	15	and	and	CCONJ
ftr-374	35	16	the	the	DET
ftr-374	35	17	fact	fact	NOUN
ftr-374	35	18	that	that	SCONJ
ftr-374	35	19	its	its	PRON
ftr-374	35	20	provisions	provision	NOUN
ftr-374	35	21	are	be	AUX
ftr-374	35	22	often	often	ADV
ftr-374	35	23	used	use	VERB
ftr-374	35	24	as	as	ADP
ftr-374	35	25	the	the	DET
ftr-374	35	26	basis	basis	NOUN
ftr-374	35	27	for	for	ADP
ftr-374	35	28	transferring	transfer	VERB
ftr-374	35	29	losses	loss	NOUN
ftr-374	35	30	or	or	CCONJ
ftr-374	35	31	avoiding	avoid	VERB
ftr-374	35	32	gains	gain	NOUN
ftr-374	35	33	in	in	ADP
ftr-374	35	34	abusive	abusive	ADJ
ftr-374	35	35	tax	tax	NOUN
ftr-374	35	36	shelter	shelter	NOUN
ftr-374	35	37	transactions.3	transactions.3	PROPN
ftr-374	35	38	however	however	ADV
ftr-374	35	39	,	,	PUNCT
ftr-374	35	40	the	the	DET
ftr-374	35	41	statutory	statutory	ADJ
ftr-374	35	42	and	and	CCONJ
ftr-374	35	43	regulatory	regulatory	ADJ
ftr-374	35	44	structure	structure	NOUN
ftr-374	35	45	has	have	AUX
ftr-374	35	46	evolved	evolve	VERB
ftr-374	35	47	in	in	ADP
ftr-374	35	48	a	a	DET
ftr-374	35	49	most	most	ADV
ftr-374	35	50	elegant	elegant	ADJ
ftr-374	35	51	fashion	fashion	NOUN
ftr-374	35	52	.	.	PUNCT
ftr-374	36	1	subchapter	subchapter	NOUN
ftr-374	36	2	k	k	PROPN
ftr-374	36	3	works	work	VERB
ftr-374	36	4	if	if	SCONJ
ftr-374	36	5	its	its	PRON
ftr-374	36	6	basic	basic	ADJ
ftr-374	36	7	principles	principle	NOUN
ftr-374	36	8	are	be	AUX
ftr-374	36	9	adhered	adhere	VERB
ftr-374	36	10	to	to	ADP
ftr-374	36	11	.	.	PUNCT
ftr-374	37	1	these	these	DET
ftr-374	37	2	principles	principle	NOUN
ftr-374	37	3	can	can	AUX
ftr-374	37	4	be	be	AUX
ftr-374	37	5	properly	properly	ADV
ftr-374	37	6	understood	understand	VERB
ftr-374	37	7	through	through	ADP
ftr-374	37	8	close	close	ADJ
ftr-374	37	9	examination	examination	NOUN
ftr-374	37	10	of	of	ADP
ftr-374	37	11	the	the	DET
ftr-374	37	12	allocation	allocation	NOUN
ftr-374	37	13	of	of	ADP
ftr-374	37	14	partnership	partnership	NOUN
ftr-374	37	15	gains	gain	NOUN
ftr-374	37	16	and	and	CCONJ
ftr-374	37	17	losses	loss	NOUN
ftr-374	37	18	with	with	ADP
ftr-374	37	19	an	an	DET
ftr-374	37	20	analysis	analysis	NOUN
ftr-374	37	21	of	of	ADP
ftr-374	37	22	partnership	partnership	NOUN
ftr-374	37	23	capital	capital	NOUN
ftr-374	37	24	accounts	account	NOUN
ftr-374	37	25	.	.	PUNCT
ftr-374	38	1	as	as	SCONJ
ftr-374	38	2	this	this	DET
ftr-374	38	3	article	article	NOUN
ftr-374	38	4	attempts	attempt	VERB
ftr-374	38	5	to	to	PART
ftr-374	38	6	demonstrate	demonstrate	VERB
ftr-374	38	7	,	,	PUNCT
ftr-374	38	8	the	the	DET
ftr-374	38	9	solution	solution	NOUN
ftr-374	38	10	to	to	ADP
ftr-374	38	11	most	most	ADJ
ftr-374	38	12	issues	issue	NOUN
ftr-374	38	13	under	under	ADP
ftr-374	38	14	subchapter	subchapter	NOUN
ftr-374	38	15	k	k	PROPN
ftr-374	38	16	can	can	AUX
ftr-374	38	17	be	be	AUX
ftr-374	38	18	found	find	VERB
ftr-374	38	19	by	by	ADP
ftr-374	38	20	seeking	seek	VERB
ftr-374	38	21	harmony	harmony	NOUN
ftr-374	38	22	between	between	ADP
ftr-374	38	23	the	the	DET
ftr-374	38	24	capital	capital	NOUN
ftr-374	38	25	accounts	account	NOUN
ftr-374	38	26	and	and	CCONJ
ftr-374	38	27	tax	tax	NOUN
ftr-374	38	28	accounts	account	NOUN
ftr-374	38	29	of	of	ADP
ftr-374	38	30	the	the	DET
ftr-374	38	31	partnership	partnership	NOUN
ftr-374	38	32	and	and	CCONJ
ftr-374	38	33	the	the	DET
ftr-374	38	34	partners	partner	NOUN
ftr-374	38	35	.	.	PUNCT
ftr-374	39	1	the	the	DET
ftr-374	39	2	statutory	statutory	ADJ
ftr-374	39	3	provisions	provision	NOUN
ftr-374	39	4	of	of	ADP
ftr-374	39	5	subchapter	subchapter	NOUN
ftr-374	39	6	k	k	PROPN
ftr-374	39	7	should	should	AUX
ftr-374	39	8	be	be	AUX
ftr-374	39	9	interpreted	interpret	VERB
ftr-374	39	10	within	within	ADP
ftr-374	39	11	the	the	DET
ftr-374	39	12	overall	overall	ADJ
ftr-374	39	13	context	context	NOUN
ftr-374	39	14	of	of	ADP
ftr-374	39	15	subchapter	subchapter	NOUN
ftr-374	39	16	k	k	PROPN
ftr-374	39	17	’s	’s	PART
ftr-374	39	18	attempt	attempt	NOUN
ftr-374	39	19	to	to	PART
ftr-374	39	20	maintain	maintain	VERB
ftr-374	39	21	a	a	DET
ftr-374	39	22	tax	tax	NOUN
ftr-374	39	23	regime	regime	NOUN
ftr-374	39	24	that	that	PRON
ftr-374	39	25	accounts	account	VERB
ftr-374	39	26	for	for	ADP
ftr-374	39	27	economic	economic	ADJ
ftr-374	39	28	allocations	allocation	NOUN
ftr-374	39	29	of	of	ADP
ftr-374	39	30	partnership	partnership	NOUN
ftr-374	39	31	items.4	items.4	PROPN
ftr-374	39	32	the	the	DET
ftr-374	39	33	article	article	NOUN
ftr-374	39	34	examines	examine	VERB
ftr-374	39	35	issues	issue	NOUN
ftr-374	39	36	raised	raise	VERB
ftr-374	39	37	by	by	ADP
ftr-374	39	38	the	the	DET
ftr-374	39	39	contribution	contribution	NOUN
ftr-374	39	40	of	of	ADP
ftr-374	39	41	built	build	VERB
ftr-374	39	42	-	-	PUNCT
ftr-374	39	43	in	in	ADP
ftr-374	39	44	gain	gain	NOUN
ftr-374	39	45	and	and	CCONJ
ftr-374	39	46	loss	loss	NOUN
ftr-374	39	47	property	property	NOUN
ftr-374	39	48	at	at	ADP
ftr-374	39	49	the	the	DET
ftr-374	39	50	formation	formation	NOUN
ftr-374	39	51	of	of	ADP
ftr-374	39	52	a	a	DET
ftr-374	39	53	partnership	partnership	NOUN
ftr-374	39	54	,	,	PUNCT
ftr-374	39	55	largely	largely	ADV
ftr-374	39	56	through	through	ADP
ftr-374	39	57	examples	example	NOUN
ftr-374	39	58	.	.	PUNCT
ftr-374	40	1	the	the	DET
ftr-374	40	2	examples	example	NOUN
ftr-374	40	3	demonstrate	demonstrate	VERB
ftr-374	40	4	that	that	SCONJ
ftr-374	40	5	analysis	analysis	NOUN
ftr-374	40	6	of	of	ADP
ftr-374	40	7	properly	properly	ADV
ftr-374	40	8	maintained	maintain	VERB
ftr-374	40	9	capital	capital	NOUN
ftr-374	40	10	accounts	account	NOUN
ftr-374	40	11	can	can	AUX
ftr-374	40	12	be	be	AUX
ftr-374	40	13	relied	rely	VERB
ftr-374	40	14	upon	upon	SCONJ
ftr-374	40	15	to	to	PART
ftr-374	40	16	determine	determine	VERB
ftr-374	40	17	the	the	DET
ftr-374	40	18	correct	correct	ADJ
ftr-374	40	19	allocation	allocation	NOUN
ftr-374	40	20	of	of	ADP
ftr-374	40	21	partnership	partnership	NOUN
ftr-374	40	22	tax	tax	NOUN
ftr-374	40	23	items	item	NOUN
ftr-374	40	24	.	.	PUNCT
ftr-374	41	1	part	part	NOUN
ftr-374	41	2	ii	ii	PROPN
ftr-374	41	3	of	of	ADP
ftr-374	41	4	the	the	DET
ftr-374	41	5	article	article	NOUN
ftr-374	41	6	discusses	discuss	VERB
ftr-374	41	7	basic	basic	ADJ
ftr-374	41	8	principles	principle	NOUN
ftr-374	41	9	of	of	ADP
ftr-374	41	10	partnership	partnership	NOUN
ftr-374	41	11	taxation	taxation	NOUN
ftr-374	41	12	that	that	PRON
ftr-374	41	13	provide	provide	VERB
ftr-374	41	14	for	for	ADP
ftr-374	41	15	the	the	DET
ftr-374	41	16	formation	formation	NOUN
ftr-374	41	17	of	of	ADP
ftr-374	41	18	partnerships	partnership	NOUN
ftr-374	41	19	and	and	CCONJ
ftr-374	41	20	allocation	allocation	NOUN
ftr-374	41	21	of	of	ADP
ftr-374	41	22	partnership	partnership	NOUN
ftr-374	41	23	book	book	NOUN
ftr-374	41	24	and	and	CCONJ
ftr-374	41	25	tax	tax	NOUN
ftr-374	41	26	items	item	NOUN
ftr-374	41	27	.	.	PUNCT
ftr-374	42	1	a	a	DET
ftr-374	42	2	thorough	thorough	ADJ
ftr-374	42	3	understanding	understanding	NOUN
ftr-374	42	4	of	of	ADP
ftr-374	42	5	these	these	DET
ftr-374	42	6	fundamental	fundamental	ADJ
ftr-374	42	7	principles	principle	NOUN
ftr-374	42	8	is	be	AUX
ftr-374	42	9	a	a	DET
ftr-374	42	10	prerequisite	prerequisite	NOUN
ftr-374	42	11	to	to	ADP
ftr-374	42	12	discussing	discuss	VERB
ftr-374	42	13	the	the	DET
ftr-374	42	14	problems	problem	NOUN
ftr-374	42	15	of	of	ADP
ftr-374	42	16	built	build	VERB
ftr-374	42	17	-	-	PUNCT
ftr-374	42	18	in	in	ADP
ftr-374	42	19	gain	gain	NOUN
ftr-374	42	20	and	and	CCONJ
ftr-374	42	21	loss	loss	NOUN
ftr-374	42	22	property	property	NOUN
ftr-374	42	23	.	.	PUNCT
ftr-374	43	1	part	part	NOUN
ftr-374	43	2	iii	iii	NUM
ftr-374	43	3	considers	consider	VERB
ftr-374	43	4	the	the	DET
ftr-374	43	5	problems	problem	NOUN
ftr-374	43	6	raised	raise	VERB
ftr-374	43	7	by	by	ADP
ftr-374	43	8	contributions	contribution	NOUN
ftr-374	43	9	of	of	ADP
ftr-374	43	10	built	build	VERB
ftr-374	43	11	-	-	PUNCT
ftr-374	43	12	in	in	ADP
ftr-374	43	13	gain	gain	NOUN
ftr-374	43	14	property	property	NOUN
ftr-374	43	15	.	.	PUNCT
ftr-374	44	1	the	the	DET
ftr-374	44	2	analysis	analysis	NOUN
ftr-374	44	3	demonstrates	demonstrate	VERB
ftr-374	44	4	that	that	SCONJ
ftr-374	44	5	recent	recent	ADJ
ftr-374	44	6	proposed	propose	VERB
ftr-374	44	7	treasury	treasury	NOUN
ftr-374	44	8	regulations	regulation	NOUN
ftr-374	44	9	regarding	regard	VERB
ftr-374	44	10	contributed	contribute	VERB
ftr-374	44	11	built	build	VERB
ftr-374	44	12	-	-	PUNCT
ftr-374	44	13	in	in	ADP
ftr-374	44	14	gain	gain	NOUN
ftr-374	44	15	or	or	CCONJ
ftr-374	44	16	loss	loss	NOUN
ftr-374	44	17	property	property	NOUN
ftr-374	44	18	and	and	CCONJ
ftr-374	44	19	partnership	partnership	NOUN
ftr-374	44	20	mergers	merger	NOUN
ftr-374	44	21	in	in	ADP
ftr-374	44	22	some	some	DET
ftr-374	44	23	circumstances	circumstance	NOUN
ftr-374	44	24	create	create	VERB
ftr-374	44	25	mischief	mischief	NOUN
ftr-374	44	26	by	by	ADP
ftr-374	44	27	2	2	NUM
ftr-374	44	28	.	.	PUNCT
ftr-374	45	1	treas	treas	PROPN
ftr-374	45	2	.	.	PUNCT
ftr-374	46	1	reg	reg	PROPN
ftr-374	46	2	.	.	PUNCT
ftr-374	47	1	§	§	PROPN
ftr-374	47	2	1.7701	1.7701	NUM
ftr-374	47	3	-	-	SYM
ftr-374	47	4	3	3	NUM
ftr-374	47	5	.	.	NOUN
ftr-374	47	6	3	3	X
ftr-374	47	7	.	.	X
ftr-374	47	8	see	see	VERB
ftr-374	47	9	e.g.	e.g.	ADV
ftr-374	47	10	tifd	tifd	VERB
ftr-374	47	11	iii	iii	X
ftr-374	47	12	-	-	PUNCT
ftr-374	47	13	e	e	PROPN
ftr-374	47	14	,	,	PUNCT
ftr-374	47	15	inc	inc	PROPN
ftr-374	47	16	.	.	PROPN
ftr-374	48	1	v.	v.	PROPN
ftr-374	48	2	united	united	PROPN
ftr-374	48	3	states	states	PROPN
ftr-374	48	4	,	,	PUNCT
ftr-374	48	5	459	459	NUM
ftr-374	48	6	f.3d	f.3d	NUM
ftr-374	48	7	220(2d	220(2d	NUM
ftr-374	48	8	cir	cir	NOUN
ftr-374	48	9	.	.	PUNCT
ftr-374	48	10	2006	2006	NUM
ftr-374	48	11	)	)	PUNCT
ftr-374	48	12	.	.	PUNCT
ftr-374	49	1	lawrence	lawrence	PROPN
ftr-374	49	2	lokken	lokken	PROPN
ftr-374	49	3	,	,	PUNCT
ftr-374	49	4	taxation	taxation	NOUN
ftr-374	49	5	of	of	ADP
ftr-374	49	6	private	private	ADJ
ftr-374	49	7	business	business	NOUN
ftr-374	49	8	firms	firm	NOUN
ftr-374	49	9	:	:	PUNCT
ftr-374	49	10	imagining	imagine	VERB
ftr-374	49	11	a	a	DET
ftr-374	49	12	future	future	NOUN
ftr-374	49	13	without	without	ADP
ftr-374	49	14	subchapter	subchapter	NOUN
ftr-374	49	15	k	k	PROPN
ftr-374	49	16	,	,	PUNCT
ftr-374	49	17	4	4	NUM
ftr-374	49	18	fla	fla	NOUN
ftr-374	49	19	.	.	PUNCT
ftr-374	50	1	tax	tax	PROPN
ftr-374	50	2	rev	rev	PROPN
ftr-374	50	3	.	.	PROPN
ftr-374	50	4	249	249	NUM
ftr-374	50	5	,	,	PUNCT
ftr-374	50	6	254	254	NUM
ftr-374	50	7	(	(	PUNCT
ftr-374	50	8	1999	1999	NUM
ftr-374	50	9	)	)	PUNCT
ftr-374	50	10	,	,	PUNCT
ftr-374	50	11	states	state	NOUN
ftr-374	50	12	,	,	PUNCT
ftr-374	50	13	“	"	PUNCT
ftr-374	50	14	in	in	ADP
ftr-374	50	15	this	this	DET
ftr-374	50	16	writer	writer	NOUN
ftr-374	50	17	’s	’s	PART
ftr-374	50	18	opinion	opinion	NOUN
ftr-374	50	19	,	,	PUNCT
ftr-374	50	20	because	because	SCONJ
ftr-374	50	21	subchapter	subchapter	PROPN
ftr-374	50	22	k	k	PROPN
ftr-374	50	23	’s	’s	PART
ftr-374	50	24	flexibility	flexibility	NOUN
ftr-374	50	25	and	and	CCONJ
ftr-374	50	26	susceptibility	susceptibility	NOUN
ftr-374	50	27	to	to	PART
ftr-374	50	28	abuse	abuse	VERB
ftr-374	50	29	derive	derive	ADJ
ftr-374	50	30	from	from	ADP
ftr-374	50	31	the	the	DET
ftr-374	50	32	same	same	ADJ
ftr-374	50	33	source	source	NOUN
ftr-374	50	34	,	,	PUNCT
ftr-374	50	35	the	the	DET
ftr-374	50	36	balances	balance	NOUN
ftr-374	50	37	struck	strike	VERB
ftr-374	50	38	in	in	ADP
ftr-374	50	39	the	the	DET
ftr-374	50	40	statutory	statutory	ADJ
ftr-374	50	41	scheme	scheme	NOUN
ftr-374	50	42	are	be	AUX
ftr-374	50	43	inherently	inherently	ADV
ftr-374	50	44	unstable	unstable	ADJ
ftr-374	50	45	.	.	PUNCT
ftr-374	51	1	uses	use	NOUN
ftr-374	51	2	of	of	ADP
ftr-374	51	3	the	the	DET
ftr-374	51	4	partnership	partnership	NOUN
ftr-374	51	5	rules	rule	VERB
ftr-374	51	6	that	that	PRON
ftr-374	51	7	the	the	DET
ftr-374	51	8	treasury	treasury	NOUN
ftr-374	51	9	finds	find	VERB
ftr-374	51	10	to	to	PART
ftr-374	51	11	be	be	AUX
ftr-374	51	12	abusive	abusive	ADJ
ftr-374	51	13	will	will	AUX
ftr-374	51	14	continue	continue	VERB
ftr-374	51	15	to	to	PART
ftr-374	51	16	push	push	VERB
ftr-374	51	17	the	the	DET
ftr-374	51	18	law	law	NOUN
ftr-374	51	19	further	far	ADV
ftr-374	51	20	into	into	ADP
ftr-374	51	21	complexity	complexity	NOUN
ftr-374	51	22	,	,	PUNCT
ftr-374	51	23	and	and	CCONJ
ftr-374	51	24	this	this	DET
ftr-374	51	25	complexity	complexity	NOUN
ftr-374	51	26	will	will	AUX
ftr-374	51	27	makes	make	VERB
ftr-374	51	28	[	[	X
ftr-374	51	29	sic	sic	ADJ
ftr-374	51	30	]	]	X
ftr-374	51	31	less	less	ADJ
ftr-374	51	32	and	and	CCONJ
ftr-374	51	33	less	less	ADV
ftr-374	51	34	feasible	feasible	ADJ
ftr-374	51	35	for	for	ADP
ftr-374	51	36	more	more	ADJ
ftr-374	51	37	and	and	CCONJ
ftr-374	51	38	more	more	ADJ
ftr-374	51	39	partnerships	partnership	NOUN
ftr-374	51	40	.	.	PUNCT
ftr-374	51	41	”	"	PUNCT
ftr-374	52	1	4	4	NUM
ftr-374	52	2	.	.	X
ftr-374	53	1	i	i	PRON
ftr-374	53	2	recognize	recognize	VERB
ftr-374	53	3	,	,	PUNCT
ftr-374	53	4	of	of	ADP
ftr-374	53	5	course	course	NOUN
ftr-374	53	6	,	,	PUNCT
ftr-374	53	7	that	that	SCONJ
ftr-374	53	8	the	the	DET
ftr-374	53	9	capital	capital	NOUN
ftr-374	53	10	account	account	NOUN
ftr-374	53	11	provisions	provision	NOUN
ftr-374	53	12	of	of	ADP
ftr-374	53	13	the	the	DET
ftr-374	53	14	regulations	regulation	NOUN
ftr-374	53	15	can	can	AUX
ftr-374	53	16	result	result	VERB
ftr-374	53	17	in	in	ADP
ftr-374	53	18	temporal	temporal	ADJ
ftr-374	53	19	mismatch	mismatch	NOUN
ftr-374	53	20	of	of	ADP
ftr-374	53	21	gains	gain	NOUN
ftr-374	53	22	and	and	CCONJ
ftr-374	53	23	losses	loss	NOUN
ftr-374	53	24	and	and	CCONJ
ftr-374	53	25	that	that	SCONJ
ftr-374	53	26	commentators	commentator	NOUN
ftr-374	53	27	have	have	AUX
ftr-374	53	28	recommended	recommend	VERB
ftr-374	53	29	alternate	alternate	ADJ
ftr-374	53	30	approaches	approach	NOUN
ftr-374	53	31	to	to	PART
ftr-374	53	32	avoid	avoid	VERB
ftr-374	53	33	such	such	ADJ
ftr-374	53	34	results	result	NOUN
ftr-374	53	35	.	.	PUNCT
ftr-374	54	1	see	see	VERB
ftr-374	54	2	e.g.	e.g.	ADV
ftr-374	54	3	darryll	darryll	PROPN
ftr-374	54	4	k.	k.	PROPN
ftr-374	54	5	jones	jones	PROPN
ftr-374	54	6	,	,	PUNCT
ftr-374	54	7	towards	towards	ADP
ftr-374	54	8	equity	equity	NOUN
ftr-374	54	9	and	and	CCONJ
ftr-374	54	10	efficiency	efficiency	NOUN
ftr-374	54	11	in	in	ADP
ftr-374	54	12	partnership	partnership	NOUN
ftr-374	54	13	allocations	allocation	NOUN
ftr-374	54	14	,	,	PUNCT
ftr-374	54	15	25	25	NUM
ftr-374	54	16	va	va	NOUN
ftr-374	54	17	.	.	PUNCT
ftr-374	54	18	tax	tax	PROPN
ftr-374	54	19	rev	rev	PROPN
ftr-374	54	20	.	.	PROPN
ftr-374	54	21	1047	1047	NUM
ftr-374	54	22	(	(	PUNCT
ftr-374	54	23	2006	2006	NUM
ftr-374	54	24	)	)	PUNCT
ftr-374	54	25	;	;	PUNCT
ftr-374	55	1	simon	simon	PROPN
ftr-374	55	2	friedman	friedman	PROPN
ftr-374	55	3	,	,	PUNCT
ftr-374	55	4	some	some	DET
ftr-374	55	5	thoughts	thought	NOUN
ftr-374	55	6	on	on	ADP
ftr-374	55	7	partners	partner	NOUN
ftr-374	55	8	’	'	PUNCT
ftr-374	55	9	interests	interest	NOUN
ftr-374	55	10	in	in	ADP
ftr-374	55	11	partnerships	partnership	NOUN
ftr-374	55	12	,	,	PUNCT
ftr-374	55	13	115	115	NUM
ftr-374	55	14	tax	tax	NOUN
ftr-374	55	15	notes	note	NOUN
ftr-374	55	16	925	925	NUM
ftr-374	55	17	(	(	PUNCT
ftr-374	55	18	6/4/2007	6/4/2007	ADJ
ftr-374	55	19	)	)	PUNCT
ftr-374	55	20	.	.	PUNCT
ftr-374	56	1	2009	2009	NUM
ftr-374	56	2	]	]	PUNCT
ftr-374	56	3	built	build	VERB
ftr-374	56	4	-	-	PUNCT
ftr-374	56	5	in	in	ADP
ftr-374	56	6	gain	gain	NOUN
ftr-374	56	7	and	and	CCONJ
ftr-374	56	8	built	build	VERB
ftr-374	56	9	-	-	PUNCT
ftr-374	56	10	in	in	ADP
ftr-374	56	11	loss	loss	NOUN
ftr-374	56	12	603	603	NUM
ftr-374	56	13	failing	fail	VERB
ftr-374	56	14	to	to	PART
ftr-374	56	15	fully	fully	ADV
ftr-374	56	16	address	address	VERB
ftr-374	56	17	deferred	deferred	ADJ
ftr-374	56	18	recognition	recognition	NOUN
ftr-374	56	19	.	.	PUNCT
ftr-374	57	1	part	part	NOUN
ftr-374	57	2	iv	iv	NUM
ftr-374	57	3	looks	look	VERB
ftr-374	57	4	at	at	ADP
ftr-374	57	5	the	the	DET
ftr-374	57	6	complexity	complexity	NOUN
ftr-374	57	7	that	that	PRON
ftr-374	57	8	is	be	AUX
ftr-374	57	9	added	add	VERB
ftr-374	57	10	by	by	ADP
ftr-374	57	11	the	the	DET
ftr-374	57	12	existence	existence	NOUN
ftr-374	57	13	of	of	ADP
ftr-374	57	14	debt	debt	NOUN
ftr-374	57	15	in	in	ADP
ftr-374	57	16	the	the	DET
ftr-374	57	17	partnership	partnership	NOUN
ftr-374	57	18	.	.	PUNCT
ftr-374	58	1	part	part	NOUN
ftr-374	58	2	v	v	ADP
ftr-374	58	3	addresses	address	NOUN
ftr-374	58	4	special	special	ADJ
ftr-374	58	5	problems	problem	NOUN
ftr-374	58	6	created	create	VERB
ftr-374	58	7	by	by	ADP
ftr-374	58	8	built	build	VERB
ftr-374	58	9	-	-	PUNCT
ftr-374	58	10	in	in	ADP
ftr-374	58	11	loss	loss	NOUN
ftr-374	58	12	property	property	NOUN
ftr-374	58	13	,	,	PUNCT
ftr-374	58	14	including	include	VERB
ftr-374	58	15	the	the	DET
ftr-374	58	16	issues	issue	NOUN
ftr-374	58	17	raised	raise	VERB
ftr-374	58	18	by	by	ADP
ftr-374	58	19	section	section	NOUN
ftr-374	58	20	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-374	58	21	)	)	PUNCT
ftr-374	58	22	enacted	enact	VERB
ftr-374	58	23	in	in	ADP
ftr-374	58	24	2004	2004	NUM
ftr-374	58	25	.	.	PUNCT
ftr-374	59	1	the	the	DET
ftr-374	59	2	analysis	analysis	NOUN
ftr-374	59	3	in	in	ADP
ftr-374	59	4	this	this	DET
ftr-374	59	5	part	part	NOUN
ftr-374	59	6	demonstrates	demonstrate	VERB
ftr-374	59	7	the	the	DET
ftr-374	59	8	need	need	NOUN
ftr-374	59	9	for	for	ADP
ftr-374	59	10	analyzing	analyze	VERB
ftr-374	59	11	partnership	partnership	NOUN
ftr-374	59	12	capital	capital	NOUN
ftr-374	59	13	accounts	account	VERB
ftr-374	59	14	in	in	ADP
ftr-374	59	15	order	order	NOUN
ftr-374	59	16	to	to	PART
ftr-374	59	17	apply	apply	VERB
ftr-374	59	18	the	the	DET
ftr-374	59	19	basis	basis	NOUN
ftr-374	59	20	limitation	limitation	NOUN
ftr-374	59	21	of	of	ADP
ftr-374	59	22	section	section	NOUN
ftr-374	59	23	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	59	24	)	)	PUNCT
ftr-374	59	25	in	in	ADP
ftr-374	59	26	the	the	DET
ftr-374	59	27	context	context	NOUN
ftr-374	59	28	of	of	ADP
ftr-374	59	29	its	its	PRON
ftr-374	59	30	statutory	statutory	ADJ
ftr-374	59	31	purpose	purpose	NOUN
ftr-374	59	32	and	and	CCONJ
ftr-374	59	33	suggests	suggest	VERB
ftr-374	59	34	an	an	DET
ftr-374	59	35	interpretation	interpretation	NOUN
ftr-374	59	36	of	of	ADP
ftr-374	59	37	section	section	NOUN
ftr-374	59	38	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	59	39	)	)	PUNCT
ftr-374	59	40	in	in	ADP
ftr-374	59	41	conjunction	conjunction	NOUN
ftr-374	59	42	with	with	ADP
ftr-374	59	43	optional	optional	ADJ
ftr-374	59	44	basis	basis	NOUN
ftr-374	59	45	adjustments	adjustment	NOUN
ftr-374	59	46	that	that	PRON
ftr-374	59	47	produces	produce	VERB
ftr-374	59	48	proper	proper	ADJ
ftr-374	59	49	allocations	allocation	NOUN
ftr-374	59	50	of	of	ADP
ftr-374	59	51	loss	loss	NOUN
ftr-374	59	52	.	.	PUNCT
ftr-374	60	1	part	part	NOUN
ftr-374	60	2	vi	vi	PROPN
ftr-374	60	3	considers	consider	VERB
ftr-374	60	4	partnership	partnership	NOUN
ftr-374	60	5	allocations	allocation	NOUN
ftr-374	60	6	that	that	PRON
ftr-374	60	7	occur	occur	VERB
ftr-374	60	8	on	on	ADP
ftr-374	60	9	the	the	DET
ftr-374	60	10	admission	admission	NOUN
ftr-374	60	11	of	of	ADP
ftr-374	60	12	a	a	DET
ftr-374	60	13	new	new	ADJ
ftr-374	60	14	partner	partner	NOUN
ftr-374	60	15	to	to	ADP
ftr-374	60	16	a	a	DET
ftr-374	60	17	partnership	partnership	NOUN
ftr-374	60	18	with	with	ADP
ftr-374	60	19	built	build	VERB
ftr-374	60	20	-	-	PUNCT
ftr-374	60	21	in	in	ADP
ftr-374	60	22	gain	gain	NOUN
ftr-374	60	23	and	and	CCONJ
ftr-374	60	24	built	build	VERB
ftr-374	60	25	-	-	PUNCT
ftr-374	60	26	in	in	ADP
ftr-374	60	27	loss	loss	NOUN
ftr-374	60	28	property	property	NOUN
ftr-374	60	29	.	.	PUNCT
ftr-374	61	1	ii	ii	PROPN
ftr-374	61	2	.	.	PUNCT
ftr-374	62	1	formation	formation	NOUN
ftr-374	62	2	of	of	ADP
ftr-374	62	3	partnerships	partnership	NOUN
ftr-374	62	4	−	−	PROPN
ftr-374	62	5	general	general	ADJ
ftr-374	62	6	principles	principle	NOUN
ftr-374	62	7	a.	a.	NOUN
ftr-374	62	8	basic	basic	ADJ
ftr-374	62	9	economic	economic	ADJ
ftr-374	62	10	principles	principle	NOUN
ftr-374	62	11	as	as	SCONJ
ftr-374	62	12	reflected	reflect	VERB
ftr-374	62	13	in	in	ADP
ftr-374	62	14	capital	capital	NOUN
ftr-374	62	15	accounts	account	NOUN
ftr-374	62	16	capital	capital	NOUN
ftr-374	62	17	accounts	account	NOUN
ftr-374	62	18	are	be	AUX
ftr-374	62	19	the	the	DET
ftr-374	62	20	starting	starting	NOUN
ftr-374	62	21	point	point	NOUN
ftr-374	62	22	for	for	ADP
ftr-374	62	23	establishing	establish	VERB
ftr-374	62	24	the	the	DET
ftr-374	62	25	relationship	relationship	NOUN
ftr-374	62	26	of	of	ADP
ftr-374	62	27	the	the	DET
ftr-374	62	28	partners	partner	NOUN
ftr-374	62	29	in	in	ADP
ftr-374	62	30	a	a	DET
ftr-374	62	31	partnership.5	partnership.5	NOUN
ftr-374	62	32	aside	aside	ADV
ftr-374	62	33	from	from	ADP
ftr-374	62	34	their	their	PRON
ftr-374	62	35	role	role	NOUN
ftr-374	62	36	in	in	ADP
ftr-374	62	37	determining	determine	VERB
ftr-374	62	38	appropriate	appropriate	ADJ
ftr-374	62	39	allocations	allocation	NOUN
ftr-374	62	40	of	of	ADP
ftr-374	62	41	tax	tax	NOUN
ftr-374	62	42	consequence	consequence	NOUN
ftr-374	62	43	,	,	PUNCT
ftr-374	62	44	properly	properly	ADV
ftr-374	62	45	maintained	maintain	VERB
ftr-374	62	46	capital	capital	NOUN
ftr-374	62	47	accounts	account	NOUN
ftr-374	62	48	define	define	VERB
ftr-374	62	49	the	the	DET
ftr-374	62	50	economic	economic	ADJ
ftr-374	62	51	relationship	relationship	NOUN
ftr-374	62	52	of	of	ADP
ftr-374	62	53	the	the	DET
ftr-374	62	54	partners	partner	NOUN
ftr-374	62	55	.	.	PUNCT
ftr-374	63	1	although	although	SCONJ
ftr-374	63	2	the	the	DET
ftr-374	63	3	treasury	treasury	PROPN
ftr-374	63	4	regulations	regulation	NOUN
ftr-374	63	5	describing	describe	VERB
ftr-374	63	6	capital	capital	NOUN
ftr-374	63	7	accounts	account	NOUN
ftr-374	63	8	can	can	AUX
ftr-374	63	9	be	be	AUX
ftr-374	63	10	daunting	daunt	VERB
ftr-374	63	11	,	,	PUNCT
ftr-374	63	12	the	the	DET
ftr-374	63	13	basic	basic	ADJ
ftr-374	63	14	principles	principle	NOUN
ftr-374	63	15	of	of	ADP
ftr-374	63	16	properly	properly	ADV
ftr-374	63	17	maintained	maintain	VERB
ftr-374	63	18	capital	capital	NOUN
ftr-374	63	19	accounts	account	NOUN
ftr-374	63	20	are	be	AUX
ftr-374	63	21	fairly	fairly	ADV
ftr-374	63	22	straightforward	straightforward	ADJ
ftr-374	63	23	.	.	PUNCT
ftr-374	64	1	at	at	ADP
ftr-374	64	2	the	the	DET
ftr-374	64	3	most	most	ADV
ftr-374	64	4	basic	basic	ADJ
ftr-374	64	5	level	level	NOUN
ftr-374	64	6	,	,	PUNCT
ftr-374	64	7	capital	capital	NOUN
ftr-374	64	8	accounts	account	NOUN
ftr-374	64	9	simply	simply	ADV
ftr-374	64	10	reflect	reflect	VERB
ftr-374	64	11	money	money	NOUN
ftr-374	64	12	(	(	PUNCT
ftr-374	64	13	or	or	CCONJ
ftr-374	64	14	value	value	NOUN
ftr-374	64	15	)	)	PUNCT
ftr-374	64	16	in	in	ADP
ftr-374	64	17	and	and	CCONJ
ftr-374	64	18	money	money	NOUN
ftr-374	64	19	(	(	PUNCT
ftr-374	64	20	or	or	CCONJ
ftr-374	64	21	value	value	NOUN
ftr-374	64	22	)	)	PUNCT
ftr-374	64	23	out	out	ADV
ftr-374	64	24	.	.	PUNCT
ftr-374	65	1	on	on	ADP
ftr-374	65	2	formation	formation	NOUN
ftr-374	65	3	of	of	ADP
ftr-374	65	4	a	a	DET
ftr-374	65	5	partnership	partnership	NOUN
ftr-374	65	6	,	,	PUNCT
ftr-374	65	7	proper	proper	ADJ
ftr-374	65	8	capital	capital	NOUN
ftr-374	65	9	accounts	account	NOUN
ftr-374	65	10	are	be	AUX
ftr-374	65	11	in	in	ADP
ftr-374	65	12	reality	reality	NOUN
ftr-374	65	13	an	an	DET
ftr-374	65	14	inventory	inventory	NOUN
ftr-374	65	15	of	of	ADP
ftr-374	65	16	the	the	DET
ftr-374	65	17	assets	asset	NOUN
ftr-374	65	18	contributed	contribute	VERB
ftr-374	65	19	by	by	ADP
ftr-374	65	20	each	each	DET
ftr-374	65	21	partner	partner	NOUN
ftr-374	65	22	and	and	CCONJ
ftr-374	65	23	a	a	DET
ftr-374	65	24	statement	statement	NOUN
ftr-374	65	25	of	of	ADP
ftr-374	65	26	each	each	DET
ftr-374	65	27	partner	partner	NOUN
ftr-374	65	28	’s	’s	PART
ftr-374	65	29	interest	interest	NOUN
ftr-374	65	30	in	in	ADP
ftr-374	65	31	the	the	DET
ftr-374	65	32	partnership	partnership	NOUN
ftr-374	65	33	measured	measure	VERB
ftr-374	65	34	by	by	ADP
ftr-374	65	35	the	the	DET
ftr-374	65	36	value	value	NOUN
ftr-374	65	37	of	of	ADP
ftr-374	65	38	contributed	contribute	VERB
ftr-374	65	39	property	property	NOUN
ftr-374	65	40	.	.	PUNCT
ftr-374	66	1	the	the	DET
ftr-374	66	2	initial	initial	ADJ
ftr-374	66	3	partnership	partnership	NOUN
ftr-374	66	4	capital	capital	NOUN
ftr-374	66	5	accounts	account	NOUN
ftr-374	66	6	thereby	thereby	ADV
ftr-374	66	7	demonstrate	demonstrate	VERB
ftr-374	66	8	the	the	DET
ftr-374	66	9	economic	economic	ADJ
ftr-374	66	10	arrangement	arrangement	NOUN
ftr-374	66	11	among	among	ADP
ftr-374	66	12	the	the	DET
ftr-374	66	13	partners	partner	NOUN
ftr-374	66	14	,	,	PUNCT
ftr-374	66	15	including	include	VERB
ftr-374	66	16	any	any	DET
ftr-374	66	17	implicit	implicit	ADJ
ftr-374	66	18	or	or	CCONJ
ftr-374	66	19	explicit	explicit	ADJ
ftr-374	66	20	agreements	agreement	NOUN
ftr-374	66	21	regarding	regard	VERB
ftr-374	66	22	the	the	DET
ftr-374	66	23	valuation	valuation	NOUN
ftr-374	66	24	of	of	ADP
ftr-374	66	25	contributed	contribute	VERB
ftr-374	66	26	property	property	NOUN
ftr-374	66	27	or	or	CCONJ
ftr-374	66	28	services	service	NOUN
ftr-374	66	29	.	.	PUNCT
ftr-374	67	1	when	when	SCONJ
ftr-374	67	2	applied	apply	VERB
ftr-374	67	3	correctly	correctly	ADV
ftr-374	67	4	,	,	PUNCT
ftr-374	67	5	the	the	DET
ftr-374	67	6	capital	capital	NOUN
ftr-374	67	7	account	account	NOUN
ftr-374	67	8	rules	rule	NOUN
ftr-374	67	9	of	of	ADP
ftr-374	67	10	treasury	treasury	PROPN
ftr-374	67	11	regulations	regulation	NOUN
ftr-374	67	12	section	section	NOUN
ftr-374	67	13	1.704	1.704	NUM
ftr-374	67	14	-	-	SYM
ftr-374	67	15	1(b)(2)(iv	1(b)(2)(iv	NUM
ftr-374	67	16	)	)	PUNCT
ftr-374	67	17	define	define	VERB
ftr-374	67	18	both	both	CCONJ
ftr-374	67	19	the	the	DET
ftr-374	67	20	economic	economic	ADJ
ftr-374	67	21	and	and	CCONJ
ftr-374	67	22	tax	tax	NOUN
ftr-374	67	23	relationship	relationship	NOUN
ftr-374	67	24	of	of	ADP
ftr-374	67	25	partners	partner	NOUN
ftr-374	67	26	.	.	PUNCT
ftr-374	68	1	for	for	ADP
ftr-374	68	2	tax	tax	NOUN
ftr-374	68	3	purposes	purpose	NOUN
ftr-374	68	4	,	,	PUNCT
ftr-374	68	5	the	the	DET
ftr-374	68	6	core	core	NOUN
ftr-374	68	7	of	of	ADP
ftr-374	68	8	federal	federal	ADJ
ftr-374	68	9	taxation	taxation	NOUN
ftr-374	68	10	of	of	ADP
ftr-374	68	11	partners	partner	NOUN
ftr-374	68	12	and	and	CCONJ
ftr-374	68	13	partnerships	partnership	NOUN
ftr-374	68	14	is	be	AUX
ftr-374	68	15	found	find	VERB
ftr-374	68	16	in	in	ADP
ftr-374	68	17	the	the	DET
ftr-374	68	18	proper	proper	ADJ
ftr-374	68	19	maintenance	maintenance	NOUN
ftr-374	68	20	of	of	ADP
ftr-374	68	21	partnership	partnership	NOUN
ftr-374	68	22	capital	capital	NOUN
ftr-374	68	23	accounts	account	NOUN
ftr-374	68	24	,	,	PUNCT
ftr-374	68	25	which	which	PRON
ftr-374	68	26	are	be	AUX
ftr-374	68	27	dispositive	dispositive	NOUN
ftr-374	68	28	of	of	ADP
ftr-374	68	29	allocation	allocation	NOUN
ftr-374	68	30	issues	issue	NOUN
ftr-374	68	31	among	among	ADP
ftr-374	68	32	partners	partner	NOUN
ftr-374	68	33	.	.	PUNCT
ftr-374	69	1	indeed	indeed	ADV
ftr-374	69	2	,	,	PUNCT
ftr-374	69	3	the	the	DET
ftr-374	69	4	goal	goal	NOUN
ftr-374	69	5	of	of	ADP
ftr-374	69	6	the	the	DET
ftr-374	69	7	substantial	substantial	ADJ
ftr-374	69	8	economic	economic	ADJ
ftr-374	69	9	effect	effect	NOUN
ftr-374	69	10	test	test	NOUN
ftr-374	69	11	of	of	ADP
ftr-374	69	12	the	the	DET
ftr-374	69	13	code6	code6	NOUN
ftr-374	69	14	is	be	AUX
ftr-374	69	15	to	to	PART
ftr-374	69	16	insure	insure	VERB
ftr-374	69	17	that	that	SCONJ
ftr-374	69	18	tax	tax	NOUN
ftr-374	69	19	consequences	consequence	NOUN
ftr-374	69	20	to	to	ADP
ftr-374	69	21	partners	partner	NOUN
ftr-374	69	22	follow	follow	VERB
ftr-374	69	23	real	real	ADJ
ftr-374	69	24	economic	economic	ADJ
ftr-374	69	25	consequences.7	consequences.7	NOUN
ftr-374	69	26	5	5	X
ftr-374	69	27	.	.	PUNCT
ftr-374	69	28	detailed	detailed	ADJ
ftr-374	69	29	rules	rule	NOUN
ftr-374	69	30	for	for	ADP
ftr-374	69	31	maintaining	maintain	VERB
ftr-374	69	32	capital	capital	NOUN
ftr-374	69	33	accounts	account	NOUN
ftr-374	69	34	are	be	AUX
ftr-374	69	35	in	in	ADP
ftr-374	69	36	treas	treas	PROPN
ftr-374	69	37	.	.	PUNCT
ftr-374	70	1	reg	reg	PROPN
ftr-374	70	2	.	.	PUNCT
ftr-374	71	1	§	§	PROPN
ftr-374	71	2	1.704	1.704	NUM
ftr-374	71	3	-	-	NUM
ftr-374	71	4	1(b)(2)(iv	1(b)(2)(iv	NUM
ftr-374	71	5	)	)	PUNCT
ftr-374	71	6	.	.	PUNCT
ftr-374	72	1	see	see	VERB
ftr-374	72	2	mark	mark	PROPN
ftr-374	72	3	p.	p.	PROPN
ftr-374	72	4	gergen	gergen	PROPN
ftr-374	72	5	,	,	PUNCT
ftr-374	72	6	the	the	DET
ftr-374	72	7	end	end	NOUN
ftr-374	72	8	of	of	ADP
ftr-374	72	9	the	the	DET
ftr-374	72	10	revolution	revolution	NOUN
ftr-374	72	11	in	in	ADP
ftr-374	72	12	partnership	partnership	NOUN
ftr-374	72	13	tax	tax	NOUN
ftr-374	72	14	?	?	PUNCT
ftr-374	72	15	,	,	PUNCT
ftr-374	72	16	56	56	NUM
ftr-374	72	17	smu	smu	NOUN
ftr-374	72	18	l.rev	l.rev	VERB
ftr-374	72	19	.	.	PUNCT
ftr-374	73	1	343	343	NUM
ftr-374	73	2	(	(	PUNCT
ftr-374	73	3	2003	2003	NUM
ftr-374	73	4	)	)	PUNCT
ftr-374	73	5	,	,	PUNCT
ftr-374	73	6	for	for	ADP
ftr-374	73	7	a	a	DET
ftr-374	73	8	discussion	discussion	NOUN
ftr-374	73	9	of	of	ADP
ftr-374	73	10	the	the	DET
ftr-374	73	11	evolution	evolution	NOUN
ftr-374	73	12	of	of	ADP
ftr-374	73	13	capital	capital	NOUN
ftr-374	73	14	account	account	NOUN
ftr-374	73	15	analysis	analysis	NOUN
ftr-374	73	16	as	as	ADP
ftr-374	73	17	the	the	DET
ftr-374	73	18	basis	basis	NOUN
ftr-374	73	19	for	for	ADP
ftr-374	73	20	economic	economic	ADJ
ftr-374	73	21	effect	effect	NOUN
ftr-374	73	22	in	in	ADP
ftr-374	73	23	partnership	partnership	NOUN
ftr-374	73	24	allocations	allocation	NOUN
ftr-374	73	25	.	.	PUNCT
ftr-374	74	1	6	6	X
ftr-374	74	2	.	.	X
ftr-374	74	3	irc	irc	PROPN
ftr-374	74	4	§	§	PROPN
ftr-374	74	5	704(b	704(b	PROPN
ftr-374	74	6	)	)	PUNCT
ftr-374	74	7	.	.	PUNCT
ftr-374	75	1	7	7	X
ftr-374	75	2	.	.	X
ftr-374	75	3	lokken	lokken	PROPN
ftr-374	75	4	,	,	PUNCT
ftr-374	75	5	supra	supra	PROPN
ftr-374	75	6	note	note	NOUN
ftr-374	75	7	3	3	NUM
ftr-374	75	8	,	,	PUNCT
ftr-374	75	9	255	255	NUM
ftr-374	75	10	,	,	PUNCT
ftr-374	75	11	asserts	assert	VERB
ftr-374	75	12	that	that	SCONJ
ftr-374	75	13	“	"	PUNCT
ftr-374	75	14	despite	despite	SCONJ
ftr-374	75	15	their	their	PRON
ftr-374	75	16	unworkable	unworkable	ADJ
ftr-374	75	17	complexity	complexity	NOUN
ftr-374	75	18	”	"	PUNCT
ftr-374	75	19	the	the	DET
ftr-374	75	20	economic	economic	ADJ
ftr-374	75	21	effects	effect	NOUN
ftr-374	75	22	regulations	regulation	NOUN
ftr-374	75	23	are	be	AUX
ftr-374	75	24	not	not	PART
ftr-374	75	25	successful	successful	ADJ
ftr-374	75	26	in	in	ADP
ftr-374	75	27	eliminating	eliminate	VERB
ftr-374	75	28	604	604	NUM
ftr-374	75	29	florida	florida	PROPN
ftr-374	75	30	tax	tax	NOUN
ftr-374	75	31	review	review	NOUN
ftr-374	76	1	[	[	X
ftr-374	76	2	vol	vol	NOUN
ftr-374	76	3	.	.	NOUN
ftr-374	76	4	9:6	9:6	NUM
ftr-374	76	5	at	at	ADP
ftr-374	76	6	the	the	DET
ftr-374	76	7	end	end	NOUN
ftr-374	76	8	of	of	ADP
ftr-374	76	9	the	the	DET
ftr-374	76	10	life	life	NOUN
ftr-374	76	11	of	of	ADP
ftr-374	76	12	a	a	DET
ftr-374	76	13	partnership	partnership	NOUN
ftr-374	76	14	,	,	PUNCT
ftr-374	76	15	the	the	DET
ftr-374	76	16	net	net	ADJ
ftr-374	76	17	financial	financial	ADJ
ftr-374	76	18	history	history	NOUN
ftr-374	76	19	of	of	ADP
ftr-374	76	20	the	the	DET
ftr-374	76	21	partnership	partnership	NOUN
ftr-374	76	22	reflected	reflect	VERB
ftr-374	76	23	in	in	ADP
ftr-374	76	24	properly	properly	ADV
ftr-374	76	25	maintained	maintain	VERB
ftr-374	76	26	capital	capital	NOUN
ftr-374	76	27	accounts	account	NOUN
ftr-374	76	28	provides	provide	VERB
ftr-374	76	29	the	the	DET
ftr-374	76	30	partners	partner	NOUN
ftr-374	76	31	with	with	ADP
ftr-374	76	32	guidance	guidance	NOUN
ftr-374	76	33	as	as	ADP
ftr-374	76	34	to	to	ADP
ftr-374	76	35	the	the	DET
ftr-374	76	36	liquidation	liquidation	NOUN
ftr-374	76	37	interests	interest	NOUN
ftr-374	76	38	of	of	ADP
ftr-374	76	39	each	each	DET
ftr-374	76	40	partner	partner	NOUN
ftr-374	76	41	.	.	PUNCT
ftr-374	77	1	many	many	ADJ
ftr-374	77	2	practitioners	practitioner	NOUN
ftr-374	77	3	will	will	AUX
ftr-374	77	4	ignore	ignore	VERB
ftr-374	77	5	partnership	partnership	NOUN
ftr-374	77	6	capital	capital	NOUN
ftr-374	77	7	accounts	account	NOUN
ftr-374	77	8	in	in	ADP
ftr-374	77	9	the	the	DET
ftr-374	77	10	allocation	allocation	NOUN
ftr-374	77	11	of	of	ADP
ftr-374	77	12	tax	tax	NOUN
ftr-374	77	13	items	item	NOUN
ftr-374	77	14	and	and	CCONJ
ftr-374	77	15	make	make	VERB
ftr-374	77	16	corresponding	corresponding	ADJ
ftr-374	77	17	adjustments	adjustment	NOUN
ftr-374	77	18	to	to	ADP
ftr-374	77	19	capital	capital	NOUN
ftr-374	77	20	accounts	account	NOUN
ftr-374	77	21	to	to	PART
ftr-374	77	22	match	match	VERB
ftr-374	77	23	the	the	DET
ftr-374	77	24	partners	partner	NOUN
ftr-374	77	25	’	'	PUNCT
ftr-374	78	1	expectations.8	expectations.8	PROPN
ftr-374	78	2	this	this	DET
ftr-374	78	3	practice	practice	NOUN
ftr-374	78	4	is	be	AUX
ftr-374	78	5	workable	workable	ADJ
ftr-374	78	6	if	if	SCONJ
ftr-374	78	7	the	the	DET
ftr-374	78	8	partners	partner	NOUN
ftr-374	78	9	can	can	AUX
ftr-374	78	10	agree	agree	VERB
ftr-374	78	11	on	on	ADP
ftr-374	78	12	their	their	PRON
ftr-374	78	13	distribution	distribution	NOUN
ftr-374	78	14	rights	right	NOUN
ftr-374	78	15	,	,	PUNCT
ftr-374	78	16	and	and	CCONJ
ftr-374	78	17	,	,	PUNCT
ftr-374	78	18	as	as	ADV
ftr-374	78	19	long	long	ADV
ftr-374	78	20	as	as	SCONJ
ftr-374	78	21	capital	capital	NOUN
ftr-374	78	22	account	account	NOUN
ftr-374	78	23	adjustments	adjustment	NOUN
ftr-374	78	24	match	match	VERB
ftr-374	78	25	the	the	DET
ftr-374	78	26	tax	tax	NOUN
ftr-374	78	27	allocations	allocation	NOUN
ftr-374	78	28	with	with	ADP
ftr-374	78	29	the	the	DET
ftr-374	78	30	economics	economic	NOUN
ftr-374	78	31	of	of	ADP
ftr-374	78	32	the	the	DET
ftr-374	78	33	partners	partner	NOUN
ftr-374	78	34	’	’	PART
ftr-374	78	35	capital	capital	NOUN
ftr-374	78	36	accounts	account	NOUN
ftr-374	78	37	,	,	PUNCT
ftr-374	78	38	the	the	DET
ftr-374	78	39	tax	tax	NOUN
ftr-374	78	40	allocations	allocation	NOUN
ftr-374	78	41	are	be	AUX
ftr-374	78	42	sustainable	sustainable	ADJ
ftr-374	78	43	.	.	PUNCT
ftr-374	79	1	however	however	ADV
ftr-374	79	2	,	,	PUNCT
ftr-374	79	3	in	in	ADP
ftr-374	79	4	the	the	DET
ftr-374	79	5	event	event	NOUN
ftr-374	79	6	of	of	ADP
ftr-374	79	7	a	a	DET
ftr-374	79	8	dispute	dispute	NOUN
ftr-374	79	9	among	among	ADP
ftr-374	79	10	the	the	DET
ftr-374	79	11	partners	partner	NOUN
ftr-374	79	12	,	,	PUNCT
ftr-374	79	13	which	which	PRON
ftr-374	79	14	is	be	AUX
ftr-374	79	15	not	not	PART
ftr-374	79	16	an	an	DET
ftr-374	79	17	uncommon	uncommon	ADJ
ftr-374	79	18	occurrence	occurrence	NOUN
ftr-374	79	19	,	,	PUNCT
ftr-374	79	20	failure	failure	NOUN
ftr-374	79	21	to	to	PART
ftr-374	79	22	maintain	maintain	VERB
ftr-374	79	23	proper	proper	ADJ
ftr-374	79	24	capital	capital	NOUN
ftr-374	79	25	accounts	account	NOUN
ftr-374	79	26	may	may	AUX
ftr-374	79	27	result	result	VERB
ftr-374	79	28	in	in	ADP
ftr-374	79	29	disagreement	disagreement	NOUN
ftr-374	79	30	among	among	ADP
ftr-374	79	31	the	the	DET
ftr-374	79	32	partners	partner	NOUN
ftr-374	79	33	regarding	regard	VERB
ftr-374	79	34	their	their	PRON
ftr-374	79	35	interests	interest	NOUN
ftr-374	79	36	in	in	ADP
ftr-374	79	37	partnership	partnership	NOUN
ftr-374	79	38	assets	asset	NOUN
ftr-374	79	39	,	,	PUNCT
ftr-374	79	40	sometimes	sometimes	ADV
ftr-374	79	41	requiring	require	VERB
ftr-374	79	42	substantial	substantial	ADJ
ftr-374	79	43	fees	fee	NOUN
ftr-374	79	44	for	for	SCONJ
ftr-374	79	45	experts	expert	NOUN
ftr-374	79	46	to	to	PART
ftr-374	79	47	reconstruct	reconstruct	VERB
ftr-374	79	48	capital	capital	NOUN
ftr-374	79	49	accounts	account	NOUN
ftr-374	79	50	.	.	PUNCT
ftr-374	80	1	a	a	DET
ftr-374	80	2	partner	partner	NOUN
ftr-374	80	3	’s	’s	PART
ftr-374	80	4	initial	initial	ADJ
ftr-374	80	5	capital	capital	NOUN
ftr-374	80	6	account	account	NOUN
ftr-374	80	7	is	be	AUX
ftr-374	80	8	the	the	DET
ftr-374	80	9	sum	sum	NOUN
ftr-374	80	10	of	of	ADP
ftr-374	80	11	the	the	DET
ftr-374	80	12	amount	amount	NOUN
ftr-374	80	13	of	of	ADP
ftr-374	80	14	any	any	DET
ftr-374	80	15	money	money	NOUN
ftr-374	80	16	contributed	contribute	VERB
ftr-374	80	17	to	to	ADP
ftr-374	80	18	the	the	DET
ftr-374	80	19	partnership	partnership	NOUN
ftr-374	80	20	by	by	ADP
ftr-374	80	21	the	the	DET
ftr-374	80	22	partner	partner	NOUN
ftr-374	80	23	,	,	PUNCT
ftr-374	80	24	plus	plus	CCONJ
ftr-374	80	25	the	the	DET
ftr-374	80	26	fair	fair	ADJ
ftr-374	80	27	market	market	NOUN
ftr-374	80	28	value	value	NOUN
ftr-374	80	29	of	of	ADP
ftr-374	80	30	any	any	DET
ftr-374	80	31	property	property	NOUN
ftr-374	80	32	contributed	contribute	VERB
ftr-374	80	33	by	by	ADP
ftr-374	80	34	the	the	DET
ftr-374	80	35	partner.9	partner.9	PROPN
ftr-374	80	36	a	a	DET
ftr-374	80	37	partner	partner	NOUN
ftr-374	80	38	’s	’s	PART
ftr-374	80	39	capital	capital	NOUN
ftr-374	80	40	account	account	NOUN
ftr-374	80	41	is	be	AUX
ftr-374	80	42	increased	increase	VERB
ftr-374	80	43	for	for	ADP
ftr-374	80	44	any	any	DET
ftr-374	80	45	subsequent	subsequent	ADJ
ftr-374	80	46	contributions	contribution	NOUN
ftr-374	80	47	by	by	ADP
ftr-374	80	48	the	the	DET
ftr-374	80	49	partner	partner	NOUN
ftr-374	80	50	to	to	ADP
ftr-374	80	51	the	the	DET
ftr-374	80	52	partnership	partnership	NOUN
ftr-374	80	53	and	and	CCONJ
ftr-374	80	54	by	by	ADP
ftr-374	80	55	the	the	DET
ftr-374	80	56	amount	amount	NOUN
ftr-374	80	57	of	of	ADP
ftr-374	80	58	partnership	partnership	NOUN
ftr-374	80	59	income	income	NOUN
ftr-374	80	60	allocated	allocate	VERB
ftr-374	80	61	to	to	ADP
ftr-374	80	62	the	the	DET
ftr-374	80	63	partner	partner	NOUN
ftr-374	80	64	that	that	PRON
ftr-374	80	65	has	have	AUX
ftr-374	80	66	not	not	PART
ftr-374	80	67	been	be	AUX
ftr-374	80	68	distributed.10	distributed.10	NOUN
ftr-374	80	69	these	these	DET
ftr-374	80	70	additions	addition	NOUN
ftr-374	80	71	reflect	reflect	VERB
ftr-374	80	72	the	the	DET
ftr-374	80	73	value	value	NOUN
ftr-374	80	74	of	of	ADP
ftr-374	80	75	assets	asset	NOUN
ftr-374	80	76	included	include	VERB
ftr-374	80	77	in	in	ADP
ftr-374	80	78	a	a	DET
ftr-374	80	79	partner	partner	NOUN
ftr-374	80	80	’s	’s	PART
ftr-374	80	81	ownership	ownership	NOUN
ftr-374	80	82	interest	interest	NOUN
ftr-374	80	83	in	in	ADP
ftr-374	80	84	the	the	DET
ftr-374	80	85	partnership	partnership	NOUN
ftr-374	80	86	capital	capital	NOUN
ftr-374	80	87	.	.	PUNCT
ftr-374	81	1	on	on	ADP
ftr-374	81	2	the	the	DET
ftr-374	81	3	debit	debit	NOUN
ftr-374	81	4	side	side	NOUN
ftr-374	81	5	,	,	PUNCT
ftr-374	81	6	a	a	DET
ftr-374	81	7	partner	partner	NOUN
ftr-374	81	8	’s	’s	PART
ftr-374	81	9	capital	capital	NOUN
ftr-374	81	10	account	account	NOUN
ftr-374	81	11	is	be	AUX
ftr-374	81	12	decreased	decrease	VERB
ftr-374	81	13	by	by	ADP
ftr-374	81	14	the	the	DET
ftr-374	81	15	amount	amount	NOUN
ftr-374	81	16	of	of	ADP
ftr-374	81	17	any	any	DET
ftr-374	81	18	money	money	NOUN
ftr-374	81	19	distributed	distribute	VERB
ftr-374	81	20	to	to	ADP
ftr-374	81	21	the	the	DET
ftr-374	81	22	partner	partner	NOUN
ftr-374	81	23	and	and	CCONJ
ftr-374	81	24	by	by	ADP
ftr-374	81	25	the	the	DET
ftr-374	81	26	partner	partner	NOUN
ftr-374	81	27	’	'	PUNCT
ftr-374	81	28	share	share	NOUN
ftr-374	81	29	of	of	ADP
ftr-374	81	30	partnership	partnership	NOUN
ftr-374	81	31	allocations	allocation	NOUN
ftr-374	81	32	that	that	PRON
ftr-374	81	33	distort	distort	VERB
ftr-374	81	34	partners	partner	NOUN
ftr-374	81	35	’	'	PUNCT
ftr-374	81	36	income	income	NOUN
ftr-374	81	37	,	,	PUNCT
ftr-374	81	38	citing	cite	VERB
ftr-374	81	39	the	the	DET
ftr-374	81	40	ability	ability	NOUN
ftr-374	81	41	to	to	PART
ftr-374	81	42	create	create	VERB
ftr-374	81	43	transitory	transitory	ADJ
ftr-374	81	44	allocations	allocation	NOUN
ftr-374	81	45	over	over	ADP
ftr-374	81	46	long	long	ADJ
ftr-374	81	47	periods	period	NOUN
ftr-374	81	48	or	or	CCONJ
ftr-374	81	49	that	that	PRON
ftr-374	81	50	distort	distort	VERB
ftr-374	81	51	timing	timing	NOUN
ftr-374	81	52	principles	principle	NOUN
ftr-374	81	53	.	.	PUNCT
ftr-374	82	1	i	i	PRON
ftr-374	82	2	agree	agree	VERB
ftr-374	82	3	that	that	SCONJ
ftr-374	82	4	the	the	DET
ftr-374	82	5	complexity	complexity	NOUN
ftr-374	82	6	is	be	AUX
ftr-374	82	7	substantial	substantial	ADJ
ftr-374	82	8	,	,	PUNCT
ftr-374	82	9	but	but	CCONJ
ftr-374	82	10	as	as	SCONJ
ftr-374	82	11	i	i	PRON
ftr-374	82	12	attempt	attempt	VERB
ftr-374	82	13	to	to	PART
ftr-374	82	14	show	show	VERB
ftr-374	82	15	in	in	ADP
ftr-374	82	16	this	this	DET
ftr-374	82	17	paper	paper	NOUN
ftr-374	82	18	,	,	PUNCT
ftr-374	82	19	properly	properly	ADV
ftr-374	82	20	understood	understand	VERB
ftr-374	82	21	in	in	ADP
ftr-374	82	22	the	the	DET
ftr-374	82	23	context	context	NOUN
ftr-374	82	24	of	of	ADP
ftr-374	82	25	capital	capital	NOUN
ftr-374	82	26	accounts	account	VERB
ftr-374	82	27	neither	neither	CCONJ
ftr-374	82	28	the	the	DET
ftr-374	82	29	statute	statute	NOUN
ftr-374	82	30	nor	nor	CCONJ
ftr-374	82	31	the	the	DET
ftr-374	82	32	regulations	regulation	NOUN
ftr-374	82	33	are	be	AUX
ftr-374	82	34	unworkable	unworkable	ADJ
ftr-374	82	35	.	.	PUNCT
ftr-374	83	1	professor	professor	NOUN
ftr-374	83	2	lokken	lokken	PROPN
ftr-374	83	3	is	be	AUX
ftr-374	83	4	correct	correct	ADJ
ftr-374	83	5	,	,	PUNCT
ftr-374	83	6	however	however	ADV
ftr-374	83	7	,	,	PUNCT
ftr-374	83	8	that	that	SCONJ
ftr-374	83	9	the	the	DET
ftr-374	83	10	partnership	partnership	NOUN
ftr-374	83	11	rules	rules	AUX
ftr-374	83	12	permit	permit	VERB
ftr-374	83	13	combinations	combination	NOUN
ftr-374	83	14	of	of	ADP
ftr-374	83	15	investment	investment	NOUN
ftr-374	83	16	in	in	ADP
ftr-374	83	17	a	a	DET
ftr-374	83	18	partnership	partnership	NOUN
ftr-374	83	19	that	that	PRON
ftr-374	83	20	will	will	AUX
ftr-374	83	21	change	change	VERB
ftr-374	83	22	the	the	DET
ftr-374	83	23	nature	nature	NOUN
ftr-374	83	24	of	of	ADP
ftr-374	83	25	the	the	DET
ftr-374	83	26	taxation	taxation	NOUN
ftr-374	83	27	of	of	ADP
ftr-374	83	28	the	the	DET
ftr-374	83	29	investment	investment	NOUN
ftr-374	83	30	relative	relative	ADJ
ftr-374	83	31	to	to	ADP
ftr-374	83	32	single	single	ADJ
ftr-374	83	33	ownership	ownership	NOUN
ftr-374	83	34	.	.	PUNCT
ftr-374	84	1	8	8	X
ftr-374	84	2	.	.	X
ftr-374	84	3	see	see	VERB
ftr-374	84	4	b.	b.	PROPN
ftr-374	84	5	j.	j.	PROPN
ftr-374	84	6	o’conner	o’conner	PROPN
ftr-374	84	7	and	and	CCONJ
ftr-374	84	8	s.	s.	PROPN
ftr-374	84	9	schneider	schneider	PROPN
ftr-374	84	10	,	,	PUNCT
ftr-374	84	11	capital	capital	NOUN
ftr-374	84	12	-	-	PUNCT
ftr-374	84	13	account	account	NOUN
ftr-374	84	14	-	-	PUNCT
ftr-374	84	15	based	base	VERB
ftr-374	84	16	liquidations	liquidation	NOUN
ftr-374	84	17	:	:	PUNCT
ftr-374	84	18	gone	go	VERB
ftr-374	84	19	with	with	ADP
ftr-374	84	20	the	the	DET
ftr-374	84	21	wind	wind	NOUN
ftr-374	84	22	or	or	CCONJ
ftr-374	84	23	here	here	ADV
ftr-374	84	24	to	to	PART
ftr-374	84	25	stay	stay	VERB
ftr-374	84	26	?	?	PUNCT
ftr-374	85	1	102	102	NUM
ftr-374	85	2	jo	jo	NOUN
ftr-374	85	3	.	.	PUNCT
ftr-374	86	1	taxation	taxation	NOUN
ftr-374	86	2	21	21	NUM
ftr-374	86	3	(	(	PUNCT
ftr-374	86	4	2005	2005	NUM
ftr-374	86	5	)	)	PUNCT
ftr-374	86	6	.	.	PUNCT
ftr-374	87	1	the	the	DET
ftr-374	87	2	authors	author	NOUN
ftr-374	87	3	describe	describe	VERB
ftr-374	87	4	liquidation	liquidation	NOUN
ftr-374	87	5	arrangements	arrangement	NOUN
ftr-374	87	6	based	base	VERB
ftr-374	87	7	on	on	ADP
ftr-374	87	8	schedules	schedule	NOUN
ftr-374	87	9	or	or	CCONJ
ftr-374	87	10	formulae	formulae	VERB
ftr-374	87	11	that	that	PRON
ftr-374	87	12	allocate	allocate	VERB
ftr-374	87	13	cash	cash	NOUN
ftr-374	87	14	distributions	distribution	NOUN
ftr-374	87	15	(	(	PUNCT
ftr-374	87	16	a	a	DET
ftr-374	87	17	so	so	ADV
ftr-374	87	18	-	-	PUNCT
ftr-374	87	19	called	call	VERB
ftr-374	87	20	“	"	PUNCT
ftr-374	87	21	waterfall	waterfall	NOUN
ftr-374	87	22	”	"	PUNCT
ftr-374	87	23	)	)	PUNCT
ftr-374	87	24	rather	rather	ADV
ftr-374	87	25	than	than	ADP
ftr-374	87	26	relying	rely	VERB
ftr-374	87	27	on	on	ADP
ftr-374	87	28	capital	capital	NOUN
ftr-374	87	29	accounts	account	NOUN
ftr-374	87	30	.	.	PUNCT
ftr-374	88	1	i	i	PRON
ftr-374	88	2	d.	d.	PROPN
ftr-374	88	3	at	at	ADP
ftr-374	88	4	22	22	NUM
ftr-374	88	5	.	.	PUNCT
ftr-374	89	1	distributions	distribution	NOUN
ftr-374	89	2	of	of	ADP
ftr-374	89	3	cash	cash	NOUN
ftr-374	89	4	and	and	CCONJ
ftr-374	89	5	property	property	NOUN
ftr-374	89	6	are	be	AUX
ftr-374	89	7	used	use	VERB
ftr-374	89	8	to	to	PART
ftr-374	89	9	determine	determine	VERB
ftr-374	89	10	allocations	allocation	NOUN
ftr-374	89	11	of	of	ADP
ftr-374	89	12	income	income	NOUN
ftr-374	89	13	and	and	CCONJ
ftr-374	89	14	loss	loss	NOUN
ftr-374	89	15	.	.	PUNCT
ftr-374	90	1	these	these	DET
ftr-374	90	2	arrangements	arrangement	NOUN
ftr-374	90	3	are	be	AUX
ftr-374	90	4	based	base	VERB
ftr-374	90	5	in	in	ADP
ftr-374	90	6	part	part	NOUN
ftr-374	90	7	on	on	ADP
ftr-374	90	8	the	the	DET
ftr-374	90	9	notion	notion	NOUN
ftr-374	90	10	that	that	SCONJ
ftr-374	90	11	“	"	PUNCT
ftr-374	90	12	many	many	ADJ
ftr-374	90	13	clients	client	NOUN
ftr-374	90	14	simply	simply	ADV
ftr-374	90	15	do	do	AUX
ftr-374	90	16	not	not	PART
ftr-374	90	17	understand	understand	VERB
ftr-374	90	18	capital	capital	NOUN
ftr-374	90	19	accounts	account	NOUN
ftr-374	90	20	or	or	CCONJ
ftr-374	90	21	the	the	DET
ftr-374	90	22	significance	significance	NOUN
ftr-374	90	23	of	of	ADP
ftr-374	90	24	income	income	NOUN
ftr-374	90	25	and	and	CCONJ
ftr-374	90	26	loss	loss	NOUN
ftr-374	90	27	allocations	allocation	NOUN
ftr-374	90	28	.	.	PUNCT
ftr-374	90	29	”	"	PUNCT
ftr-374	91	1	i	i	PRON
ftr-374	91	2	d.	d.	PROPN
ftr-374	91	3	ironically	ironically	ADV
ftr-374	91	4	,	,	PUNCT
ftr-374	91	5	throughout	throughout	ADP
ftr-374	91	6	the	the	DET
ftr-374	91	7	article	article	NOUN
ftr-374	91	8	the	the	DET
ftr-374	91	9	authors	author	NOUN
ftr-374	91	10	refer	refer	VERB
ftr-374	91	11	to	to	ADP
ftr-374	91	12	an	an	DET
ftr-374	91	13	analysis	analysis	NOUN
ftr-374	91	14	of	of	ADP
ftr-374	91	15	capital	capital	NOUN
ftr-374	91	16	accounts	account	NOUN
ftr-374	91	17	in	in	ADP
ftr-374	91	18	order	order	NOUN
ftr-374	91	19	to	to	PART
ftr-374	91	20	demonstrate	demonstrate	VERB
ftr-374	91	21	how	how	SCONJ
ftr-374	91	22	alternate	alternate	ADJ
ftr-374	91	23	liquidation	liquidation	NOUN
ftr-374	91	24	schemes	scheme	NOUN
ftr-374	91	25	that	that	PRON
ftr-374	91	26	incorporate	incorporate	VERB
ftr-374	91	27	priority	priority	NOUN
ftr-374	91	28	distributions	distribution	NOUN
ftr-374	91	29	work	work	NOUN
ftr-374	91	30	.	.	PUNCT
ftr-374	92	1	see	see	VERB
ftr-374	92	2	also	also	ADV
ftr-374	92	3	friedman	friedman	PROPN
ftr-374	92	4	,	,	PUNCT
ftr-374	92	5	supra	supra	PROPN
ftr-374	92	6	note	note	PROPN
ftr-374	92	7	4	4	NUM
ftr-374	92	8	,	,	PUNCT
ftr-374	92	9	at	at	ADP
ftr-374	92	10	p.	p.	NOUN
ftr-374	92	11	930	930	NUM
ftr-374	92	12	,	,	PUNCT
ftr-374	92	13	who	who	PRON
ftr-374	92	14	suggests	suggest	VERB
ftr-374	92	15	allocations	allocation	NOUN
ftr-374	92	16	on	on	ADP
ftr-374	92	17	the	the	DET
ftr-374	92	18	basis	basis	NOUN
ftr-374	92	19	of	of	ADP
ftr-374	92	20	an	an	DET
ftr-374	92	21	adjusted	adjust	VERB
ftr-374	92	22	cash	cash	NOUN
ftr-374	92	23	flow	flow	NOUN
ftr-374	92	24	system	system	NOUN
ftr-374	92	25	.	.	PUNCT
ftr-374	93	1	9	9	X
ftr-374	93	2	.	.	X
ftr-374	94	1	treas	treas	PROPN
ftr-374	94	2	.	.	PUNCT
ftr-374	95	1	reg	reg	PROPN
ftr-374	95	2	.	.	PUNCT
ftr-374	96	1	§	§	PROPN
ftr-374	96	2	1.704	1.704	NUM
ftr-374	96	3	-	-	NUM
ftr-374	96	4	1(b)(2)(iv)(b	1(b)(2)(iv)(b	NUM
ftr-374	96	5	)	)	PUNCT
ftr-374	96	6	.	.	PUNCT
ftr-374	97	1	10	10	NUM
ftr-374	97	2	.	.	PUNCT
ftr-374	98	1	i	i	PRON
ftr-374	98	2	d.	d.	PROPN
ftr-374	98	3	2009	2009	NUM
ftr-374	98	4	]	]	PUNCT
ftr-374	98	5	built	build	VERB
ftr-374	98	6	-	-	PUNCT
ftr-374	98	7	in	in	ADP
ftr-374	98	8	gain	gain	NOUN
ftr-374	98	9	and	and	CCONJ
ftr-374	98	10	built	build	VERB
ftr-374	98	11	-	-	PUNCT
ftr-374	98	12	in	in	ADP
ftr-374	98	13	loss	loss	NOUN
ftr-374	98	14	605	605	NUM
ftr-374	98	15	losses.11	losses.11	NOUN
ftr-374	98	16	if	if	SCONJ
ftr-374	98	17	property	property	NOUN
ftr-374	98	18	is	be	AUX
ftr-374	98	19	distributed	distribute	VERB
ftr-374	98	20	to	to	ADP
ftr-374	98	21	a	a	DET
ftr-374	98	22	partner	partner	NOUN
ftr-374	98	23	,	,	PUNCT
ftr-374	98	24	the	the	DET
ftr-374	98	25	partner	partner	NOUN
ftr-374	98	26	’s	’s	PART
ftr-374	98	27	capital	capital	NOUN
ftr-374	98	28	account	account	NOUN
ftr-374	98	29	must	must	AUX
ftr-374	98	30	be	be	AUX
ftr-374	98	31	reduced	reduce	VERB
ftr-374	98	32	by	by	ADP
ftr-374	98	33	the	the	DET
ftr-374	98	34	fair	fair	ADJ
ftr-374	98	35	market	market	NOUN
ftr-374	98	36	value	value	NOUN
ftr-374	98	37	of	of	ADP
ftr-374	98	38	the	the	DET
ftr-374	98	39	distributed	distribute	VERB
ftr-374	98	40	property.12	property.12	NOUN
ftr-374	98	41	for	for	SCONJ
ftr-374	98	42	capital	capital	NOUN
ftr-374	98	43	accounts	account	NOUN
ftr-374	98	44	to	to	PART
ftr-374	98	45	be	be	AUX
ftr-374	98	46	economically	economically	ADV
ftr-374	98	47	meaningful	meaningful	ADJ
ftr-374	98	48	(	(	PUNCT
ftr-374	98	49	economic	economic	ADJ
ftr-374	98	50	effect	effect	NOUN
ftr-374	98	51	)	)	PUNCT
ftr-374	98	52	,	,	PUNCT
ftr-374	98	53	the	the	DET
ftr-374	98	54	partners	partner	NOUN
ftr-374	98	55	must	must	AUX
ftr-374	98	56	agree	agree	VERB
ftr-374	98	57	that	that	SCONJ
ftr-374	98	58	liquidation	liquidation	NOUN
ftr-374	98	59	distributions	distribution	NOUN
ftr-374	98	60	to	to	ADP
ftr-374	98	61	a	a	DET
ftr-374	98	62	partner	partner	NOUN
ftr-374	98	63	will	will	AUX
ftr-374	98	64	be	be	AUX
ftr-374	98	65	based	base	VERB
ftr-374	98	66	on	on	ADP
ftr-374	98	67	the	the	DET
ftr-374	98	68	partner	partner	NOUN
ftr-374	98	69	’s	’s	PART
ftr-374	98	70	positive	positive	ADJ
ftr-374	98	71	capital	capital	NOUN
ftr-374	98	72	account	account	NOUN
ftr-374	98	73	balance	balance	NOUN
ftr-374	98	74	,	,	PUNCT
ftr-374	98	75	and	and	CCONJ
ftr-374	98	76	that	that	SCONJ
ftr-374	98	77	a	a	DET
ftr-374	98	78	partner	partner	NOUN
ftr-374	98	79	with	with	ADP
ftr-374	98	80	a	a	DET
ftr-374	98	81	deficit	deficit	NOUN
ftr-374	98	82	capital	capital	NOUN
ftr-374	98	83	account	account	NOUN
ftr-374	98	84	will	will	AUX
ftr-374	98	85	be	be	AUX
ftr-374	98	86	required	require	VERB
ftr-374	98	87	to	to	PART
ftr-374	98	88	restore	restore	VERB
ftr-374	98	89	the	the	DET
ftr-374	98	90	deficit	deficit	NOUN
ftr-374	98	91	in	in	ADP
ftr-374	98	92	order	order	NOUN
ftr-374	98	93	to	to	PART
ftr-374	98	94	fund	fund	VERB
ftr-374	98	95	distributions	distribution	NOUN
ftr-374	98	96	of	of	ADP
ftr-374	98	97	positive	positive	ADJ
ftr-374	98	98	capital	capital	NOUN
ftr-374	98	99	account	account	NOUN
ftr-374	98	100	balances	balance	NOUN
ftr-374	98	101	to	to	ADP
ftr-374	98	102	the	the	DET
ftr-374	98	103	other	other	ADJ
ftr-374	98	104	partners.13	partners.13	NOUN
ftr-374	98	105	capital	capital	NOUN
ftr-374	98	106	accounts	account	NOUN
ftr-374	98	107	are	be	AUX
ftr-374	98	108	meaningful	meaningful	ADJ
ftr-374	98	109	only	only	ADV
ftr-374	98	110	if	if	SCONJ
ftr-374	98	111	they	they	PRON
ftr-374	98	112	reflect	reflect	VERB
ftr-374	98	113	what	what	PRON
ftr-374	98	114	a	a	DET
ftr-374	98	115	partner	partner	NOUN
ftr-374	98	116	ultimately	ultimately	ADV
ftr-374	98	117	may	may	AUX
ftr-374	98	118	take	take	VERB
ftr-374	98	119	out	out	ADP
ftr-374	98	120	of	of	ADP
ftr-374	98	121	the	the	DET
ftr-374	98	122	partnership	partnership	NOUN
ftr-374	98	123	.	.	PUNCT
ftr-374	99	1	as	as	ADP
ftr-374	99	2	a	a	DET
ftr-374	99	3	corollary	corollary	NOUN
ftr-374	99	4	,	,	PUNCT
ftr-374	99	5	the	the	DET
ftr-374	99	6	interest	interest	NOUN
ftr-374	99	7	of	of	ADP
ftr-374	99	8	any	any	DET
ftr-374	99	9	one	one	NUM
ftr-374	99	10	partner	partner	NOUN
ftr-374	99	11	in	in	ADP
ftr-374	99	12	any	any	DET
ftr-374	99	13	item	item	NOUN
ftr-374	99	14	is	be	AUX
ftr-374	99	15	affected	affect	VERB
ftr-374	99	16	by	by	ADP
ftr-374	99	17	the	the	DET
ftr-374	99	18	interests	interest	NOUN
ftr-374	99	19	of	of	ADP
ftr-374	99	20	the	the	DET
ftr-374	99	21	other	other	ADJ
ftr-374	99	22	partners	partner	NOUN
ftr-374	99	23	.	.	PUNCT
ftr-374	100	1	capital	capital	NOUN
ftr-374	100	2	accounts	account	NOUN
ftr-374	100	3	are	be	AUX
ftr-374	100	4	not	not	PART
ftr-374	100	5	merely	merely	ADV
ftr-374	100	6	an	an	DET
ftr-374	100	7	accounting	accounting	NOUN
ftr-374	100	8	device	device	NOUN
ftr-374	100	9	designed	design	VERB
ftr-374	100	10	to	to	PART
ftr-374	100	11	satisfy	satisfy	VERB
ftr-374	100	12	the	the	DET
ftr-374	100	13	regulation	regulation	NOUN
ftr-374	100	14	’s	’s	PART
ftr-374	100	15	substantial	substantial	ADJ
ftr-374	100	16	economic	economic	ADJ
ftr-374	100	17	effect	effect	NOUN
ftr-374	100	18	test	test	NOUN
ftr-374	100	19	.	.	PUNCT
ftr-374	101	1	properly	properly	ADV
ftr-374	101	2	maintained	maintain	VERB
ftr-374	101	3	capital	capital	NOUN
ftr-374	101	4	accounts	account	NOUN
ftr-374	101	5	designate	designate	ADJ
ftr-374	101	6	the	the	DET
ftr-374	101	7	interest	interest	NOUN
ftr-374	101	8	of	of	ADP
ftr-374	101	9	each	each	DET
ftr-374	101	10	partner	partner	NOUN
ftr-374	101	11	in	in	ADP
ftr-374	101	12	the	the	DET
ftr-374	101	13	assets	asset	NOUN
ftr-374	101	14	of	of	ADP
ftr-374	101	15	a	a	DET
ftr-374	101	16	partnership	partnership	NOUN
ftr-374	101	17	at	at	ADP
ftr-374	101	18	any	any	DET
ftr-374	101	19	point	point	NOUN
ftr-374	101	20	in	in	ADP
ftr-374	101	21	time	time	NOUN
ftr-374	101	22	.	.	PUNCT
ftr-374	102	1	capital	capital	NOUN
ftr-374	102	2	accounts	account	NOUN
ftr-374	102	3	provide	provide	VERB
ftr-374	102	4	a	a	DET
ftr-374	102	5	picture	picture	NOUN
ftr-374	102	6	of	of	ADP
ftr-374	102	7	the	the	DET
ftr-374	102	8	partners	partner	NOUN
ftr-374	102	9	’	’	PART
ftr-374	102	10	interests	interest	NOUN
ftr-374	102	11	only	only	ADV
ftr-374	102	12	if	if	SCONJ
ftr-374	102	13	the	the	DET
ftr-374	102	14	partnership	partnership	NOUN
ftr-374	102	15	has	have	VERB
ftr-374	102	16	assets	asset	NOUN
ftr-374	102	17	available	available	ADJ
ftr-374	102	18	for	for	ADP
ftr-374	102	19	liquidation	liquidation	NOUN
ftr-374	102	20	distributions	distribution	NOUN
ftr-374	102	21	to	to	ADP
ftr-374	102	22	partners	partner	NOUN
ftr-374	102	23	with	with	ADP
ftr-374	102	24	positive	positive	ADJ
ftr-374	102	25	capital	capital	NOUN
ftr-374	102	26	account	account	NOUN
ftr-374	102	27	balances.14	balances.14	NOUN
ftr-374	102	28	the	the	DET
ftr-374	102	29	book	book	NOUN
ftr-374	102	30	value	value	NOUN
ftr-374	102	31	of	of	ADP
ftr-374	102	32	assets	asset	NOUN
ftr-374	102	33	on	on	ADP
ftr-374	102	34	the	the	DET
ftr-374	102	35	partnership	partnership	NOUN
ftr-374	102	36	side	side	NOUN
ftr-374	102	37	of	of	ADP
ftr-374	102	38	the	the	DET
ftr-374	102	39	balance	balance	NOUN
ftr-374	102	40	sheet	sheet	NOUN
ftr-374	102	41	must	must	AUX
ftr-374	102	42	equal	equal	VERB
ftr-374	102	43	the	the	DET
ftr-374	102	44	sum	sum	NOUN
ftr-374	102	45	of	of	ADP
ftr-374	102	46	the	the	DET
ftr-374	102	47	partners	partner	NOUN
ftr-374	102	48	’	’	PART
ftr-374	102	49	capital	capital	NOUN
ftr-374	102	50	accounts	account	NOUN
ftr-374	102	51	.	.	PUNCT
ftr-374	103	1	nonetheless	nonetheless	ADV
ftr-374	103	2	,	,	PUNCT
ftr-374	103	3	a	a	DET
ftr-374	103	4	partner	partner	NOUN
ftr-374	103	5	may	may	AUX
ftr-374	103	6	withdraw	withdraw	VERB
ftr-374	103	7	money	money	NOUN
ftr-374	103	8	or	or	CCONJ
ftr-374	103	9	property	property	NOUN
ftr-374	103	10	from	from	ADP
ftr-374	103	11	a	a	DET
ftr-374	103	12	partnership	partnership	NOUN
ftr-374	103	13	in	in	ADP
ftr-374	103	14	excess	excess	NOUN
ftr-374	103	15	of	of	ADP
ftr-374	103	16	the	the	DET
ftr-374	103	17	partner	partner	NOUN
ftr-374	103	18	’s	’s	PART
ftr-374	103	19	capital	capital	NOUN
ftr-374	103	20	account	account	NOUN
ftr-374	103	21	,	,	PUNCT
ftr-374	103	22	or	or	CCONJ
ftr-374	103	23	a	a	DET
ftr-374	103	24	partner	partner	NOUN
ftr-374	103	25	may	may	AUX
ftr-374	103	26	be	be	AUX
ftr-374	103	27	allocated	allocate	VERB
ftr-374	103	28	losses	loss	NOUN
ftr-374	103	29	in	in	ADP
ftr-374	103	30	excess	excess	NOUN
ftr-374	103	31	of	of	ADP
ftr-374	103	32	the	the	DET
ftr-374	103	33	partner	partner	NOUN
ftr-374	103	34	’s	’s	PART
ftr-374	103	35	capital	capital	NOUN
ftr-374	103	36	account	account	NOUN
ftr-374	103	37	.	.	PUNCT
ftr-374	104	1	these	these	DET
ftr-374	104	2	situations	situation	NOUN
ftr-374	104	3	create	create	VERB
ftr-374	104	4	a	a	DET
ftr-374	104	5	negative	negative	ADJ
ftr-374	104	6	,	,	PUNCT
ftr-374	104	7	or	or	CCONJ
ftr-374	104	8	deficit	deficit	NOUN
ftr-374	104	9	,	,	PUNCT
ftr-374	104	10	capital	capital	NOUN
ftr-374	104	11	account	account	NOUN
ftr-374	104	12	for	for	ADP
ftr-374	104	13	a	a	DET
ftr-374	104	14	partner	partner	NOUN
ftr-374	104	15	.	.	PUNCT
ftr-374	105	1	a	a	DET
ftr-374	105	2	negative	negative	ADJ
ftr-374	105	3	capital	capital	NOUN
ftr-374	105	4	account	account	NOUN
ftr-374	105	5	indicates	indicate	VERB
ftr-374	105	6	that	that	SCONJ
ftr-374	105	7	a	a	DET
ftr-374	105	8	partner	partner	NOUN
ftr-374	105	9	has	have	AUX
ftr-374	105	10	received	receive	VERB
ftr-374	105	11	assets	asset	NOUN
ftr-374	105	12	or	or	CCONJ
ftr-374	105	13	has	have	AUX
ftr-374	105	14	been	be	AUX
ftr-374	105	15	allocated	allocate	VERB
ftr-374	105	16	losses	loss	NOUN
ftr-374	105	17	that	that	PRON
ftr-374	105	18	are	be	AUX
ftr-374	105	19	attributable	attributable	ADJ
ftr-374	105	20	to	to	ADP
ftr-374	105	21	the	the	DET
ftr-374	105	22	capital	capital	NOUN
ftr-374	105	23	of	of	ADP
ftr-374	105	24	other	other	ADJ
ftr-374	105	25	partners	partner	NOUN
ftr-374	105	26	,	,	PUNCT
ftr-374	105	27	or	or	CCONJ
ftr-374	105	28	to	to	ADP
ftr-374	105	29	borrowed	borrow	VERB
ftr-374	105	30	capital	capital	NOUN
ftr-374	105	31	.	.	PUNCT
ftr-374	106	1	properly	properly	ADV
ftr-374	106	2	maintained	maintain	VERB
ftr-374	106	3	capital	capital	NOUN
ftr-374	106	4	accounts	account	NOUN
ftr-374	106	5	should	should	AUX
ftr-374	106	6	demonstrate	demonstrate	VERB
ftr-374	106	7	to	to	ADP
ftr-374	106	8	those	those	DET
ftr-374	106	9	other	other	ADJ
ftr-374	106	10	partners	partner	NOUN
ftr-374	106	11	that	that	SCONJ
ftr-374	106	12	the	the	DET
ftr-374	106	13	partner	partner	NOUN
ftr-374	106	14	for	for	ADP
ftr-374	106	15	whom	whom	PRON
ftr-374	106	16	a	a	DET
ftr-374	106	17	deficit	deficit	NOUN
ftr-374	106	18	capital	capital	NOUN
ftr-374	106	19	account	account	NOUN
ftr-374	106	20	exists	exist	VERB
ftr-374	106	21	is	be	AUX
ftr-374	106	22	receiving	receive	VERB
ftr-374	106	23	assets	asset	NOUN
ftr-374	106	24	from	from	ADP
ftr-374	106	25	the	the	DET
ftr-374	106	26	economic	economic	ADJ
ftr-374	106	27	interests	interest	NOUN
ftr-374	106	28	of	of	ADP
ftr-374	106	29	non	non	ADJ
ftr-374	106	30	-	-	ADJ
ftr-374	106	31	deficit	deficit	ADJ
ftr-374	106	32	partners	partner	NOUN
ftr-374	106	33	.	.	PUNCT
ftr-374	107	1	in	in	ADP
ftr-374	107	2	general	general	ADJ
ftr-374	107	3	,	,	PUNCT
ftr-374	107	4	if	if	SCONJ
ftr-374	107	5	a	a	DET
ftr-374	107	6	partner	partner	NOUN
ftr-374	107	7	has	have	VERB
ftr-374	107	8	no	no	DET
ftr-374	107	9	obligation	obligation	NOUN
ftr-374	107	10	to	to	PART
ftr-374	107	11	restore	restore	VERB
ftr-374	107	12	a	a	DET
ftr-374	107	13	capital	capital	NOUN
ftr-374	107	14	account	account	NOUN
ftr-374	107	15	deficit	deficit	NOUN
ftr-374	107	16	,	,	PUNCT
ftr-374	107	17	allocations	allocation	NOUN
ftr-374	107	18	of	of	ADP
ftr-374	107	19	tax	tax	NOUN
ftr-374	107	20	items	item	NOUN
ftr-374	107	21	to	to	ADP
ftr-374	107	22	the	the	DET
ftr-374	107	23	partner	partner	NOUN
ftr-374	107	24	that	that	PRON
ftr-374	107	25	create	create	VERB
ftr-374	107	26	a	a	DET
ftr-374	107	27	deficit	deficit	NOUN
ftr-374	107	28	are	be	AUX
ftr-374	107	29	not	not	PART
ftr-374	107	30	permitted	permit	VERB
ftr-374	107	31	as	as	SCONJ
ftr-374	107	32	they	they	PRON
ftr-374	107	33	lack	lack	VERB
ftr-374	107	34	economic	economic	ADJ
ftr-374	107	35	effect	effect	NOUN
ftr-374	107	36	–	–	PUNCT
ftr-374	107	37	the	the	DET
ftr-374	107	38	distributions	distribution	NOUN
ftr-374	107	39	or	or	CCONJ
ftr-374	107	40	loss	loss	NOUN
ftr-374	107	41	items	item	NOUN
ftr-374	107	42	are	be	AUX
ftr-374	107	43	coming	come	VERB
ftr-374	107	44	from	from	ADP
ftr-374	107	45	the	the	DET
ftr-374	107	46	capital	capital	NOUN
ftr-374	107	47	of	of	ADP
ftr-374	107	48	other	other	ADJ
ftr-374	107	49	partners	partner	NOUN
ftr-374	107	50	.	.	PUNCT
ftr-374	108	1	the	the	DET
ftr-374	108	2	big	big	ADJ
ftr-374	108	3	exception	exception	NOUN
ftr-374	108	4	to	to	ADP
ftr-374	108	5	this	this	DET
ftr-374	108	6	general	general	ADJ
ftr-374	108	7	principle	principle	NOUN
ftr-374	108	8	occurs	occur	VERB
ftr-374	108	9	in	in	ADP
ftr-374	108	10	the	the	DET
ftr-374	108	11	presence	presence	NOUN
ftr-374	108	12	of	of	ADP
ftr-374	108	13	nonrecourse	nonrecourse	NOUN
ftr-374	108	14	debt	debt	NOUN
ftr-374	108	15	.	.	PUNCT
ftr-374	109	1	11	11	NUM
ftr-374	109	2	.	.	PUNCT
ftr-374	110	1	i	i	PRON
ftr-374	110	2	d.	d.	PROPN
ftr-374	110	3	12	12	NUM
ftr-374	110	4	.	.	PUNCT
ftr-374	111	1	treas	treas	PROPN
ftr-374	111	2	.	.	PUNCT
ftr-374	112	1	reg	reg	PROPN
ftr-374	112	2	.	.	PUNCT
ftr-374	113	1	§	§	PROPN
ftr-374	113	2	1.704	1.704	NUM
ftr-374	113	3	-	-	PUNCT
ftr-374	113	4	1(b)(2)(iv)(e	1(b)(2)(iv)(e	NUM
ftr-374	113	5	)	)	PUNCT
ftr-374	113	6	.	.	PUNCT
ftr-374	114	1	this	this	DET
ftr-374	114	2	process	process	NOUN
ftr-374	114	3	requires	require	VERB
ftr-374	114	4	revaluation	revaluation	NOUN
ftr-374	114	5	of	of	ADP
ftr-374	114	6	distributed	distribute	VERB
ftr-374	114	7	property	property	NOUN
ftr-374	114	8	to	to	ADP
ftr-374	114	9	fair	fair	ADJ
ftr-374	114	10	market	market	NOUN
ftr-374	114	11	value	value	NOUN
ftr-374	114	12	on	on	ADP
ftr-374	114	13	the	the	DET
ftr-374	114	14	date	date	NOUN
ftr-374	114	15	of	of	ADP
ftr-374	114	16	the	the	DET
ftr-374	114	17	distribution	distribution	NOUN
ftr-374	114	18	and	and	CCONJ
ftr-374	114	19	an	an	DET
ftr-374	114	20	allocation	allocation	NOUN
ftr-374	114	21	of	of	ADP
ftr-374	114	22	the	the	DET
ftr-374	114	23	book	book	NOUN
ftr-374	114	24	gains	gain	NOUN
ftr-374	114	25	and	and	CCONJ
ftr-374	114	26	losses	loss	NOUN
ftr-374	114	27	resulting	result	VERB
ftr-374	114	28	from	from	ADP
ftr-374	114	29	revaluation	revaluation	NOUN
ftr-374	114	30	to	to	ADP
ftr-374	114	31	the	the	DET
ftr-374	114	32	partners	partner	NOUN
ftr-374	114	33	in	in	ADP
ftr-374	114	34	accord	accord	NOUN
ftr-374	114	35	with	with	ADP
ftr-374	114	36	their	their	PRON
ftr-374	114	37	share	share	NOUN
ftr-374	114	38	of	of	ADP
ftr-374	114	39	gains	gain	NOUN
ftr-374	114	40	and	and	CCONJ
ftr-374	114	41	losses	loss	NOUN
ftr-374	114	42	attributable	attributable	ADJ
ftr-374	114	43	to	to	ADP
ftr-374	114	44	the	the	DET
ftr-374	114	45	distributed	distribute	VERB
ftr-374	114	46	property	property	NOUN
ftr-374	114	47	.	.	PUNCT
ftr-374	115	1	13	13	NUM
ftr-374	115	2	.	.	PUNCT
ftr-374	116	1	treas	treas	PROPN
ftr-374	116	2	.	.	PUNCT
ftr-374	117	1	reg	reg	PROPN
ftr-374	117	2	.	.	PUNCT
ftr-374	118	1	§	§	PROPN
ftr-374	118	2	1.704	1.704	NUM
ftr-374	118	3	-	-	NUM
ftr-374	118	4	1(b)(2)(ii)((b)(3	1(b)(2)(ii)((b)(3	NUM
ftr-374	118	5	)	)	PUNCT
ftr-374	118	6	.	.	PUNCT
ftr-374	119	1	14	14	NUM
ftr-374	119	2	.	.	PUNCT
ftr-374	120	1	the	the	DET
ftr-374	120	2	result	result	NOUN
ftr-374	120	3	in	in	ADP
ftr-374	120	4	the	the	DET
ftr-374	120	5	seminal	seminal	ADJ
ftr-374	120	6	case	case	NOUN
ftr-374	120	7	orrisch	orrisch	PROPN
ftr-374	120	8	v.	v.	ADP
ftr-374	120	9	commissioner	commissioner	NOUN
ftr-374	120	10	,	,	PUNCT
ftr-374	120	11	55	55	NUM
ftr-374	120	12	t.c	t.c	PROPN
ftr-374	120	13	.	.	PROPN
ftr-374	120	14	395	395	NUM
ftr-374	120	15	,	,	PUNCT
ftr-374	120	16	aff’d	aff’d	VERB
ftr-374	120	17	per	per	ADP
ftr-374	120	18	curium	curium	NOUN
ftr-374	120	19	,	,	PUNCT
ftr-374	120	20	31	31	NUM
ftr-374	120	21	a.f.t.r	a.f.t.r	PROPN
ftr-374	120	22	.	.	PUNCT
ftr-374	121	1	2d	2d	NOUN
ftr-374	121	2	1069	1069	NUM
ftr-374	121	3	(	(	PUNCT
ftr-374	121	4	9th	9th	ADJ
ftr-374	121	5	cir	cir	NOUN
ftr-374	121	6	.	.	PROPN
ftr-374	121	7	1973	1973	NUM
ftr-374	121	8	)	)	PUNCT
ftr-374	121	9	,	,	PUNCT
ftr-374	121	10	disregarding	disregard	VERB
ftr-374	121	11	allocations	allocation	NOUN
ftr-374	121	12	of	of	ADP
ftr-374	121	13	depreciation	depreciation	NOUN
ftr-374	121	14	,	,	PUNCT
ftr-374	121	15	turned	turn	VERB
ftr-374	121	16	on	on	ADP
ftr-374	121	17	the	the	DET
ftr-374	121	18	partners	partner	NOUN
ftr-374	121	19	’	'	PUNCT
ftr-374	121	20	failure	failure	NOUN
ftr-374	121	21	to	to	PART
ftr-374	121	22	provide	provide	VERB
ftr-374	121	23	for	for	ADP
ftr-374	121	24	distributions	distribution	NOUN
ftr-374	121	25	of	of	ADP
ftr-374	121	26	partnership	partnership	NOUN
ftr-374	121	27	assets	asset	NOUN
ftr-374	121	28	in	in	ADP
ftr-374	121	29	accord	accord	NOUN
ftr-374	121	30	with	with	ADP
ftr-374	121	31	the	the	DET
ftr-374	121	32	partners	partner	NOUN
ftr-374	121	33	’	’	PART
ftr-374	121	34	capital	capital	NOUN
ftr-374	121	35	accounts	account	NOUN
ftr-374	121	36	.	.	PUNCT
ftr-374	122	1	606	606	NUM
ftr-374	122	2	florida	florida	PROPN
ftr-374	122	3	tax	tax	NOUN
ftr-374	122	4	review	review	NOUN
ftr-374	122	5	[	[	X
ftr-374	122	6	vol	vol	NOUN
ftr-374	122	7	.	.	PUNCT
ftr-374	122	8	9:6	9:6	NUM
ftr-374	122	9	the	the	DET
ftr-374	122	10	utility	utility	NOUN
ftr-374	122	11	of	of	ADP
ftr-374	122	12	proper	proper	ADJ
ftr-374	122	13	capital	capital	NOUN
ftr-374	122	14	accounts	account	NOUN
ftr-374	122	15	can	can	AUX
ftr-374	122	16	be	be	AUX
ftr-374	122	17	illustrated	illustrate	VERB
ftr-374	122	18	with	with	ADP
ftr-374	122	19	a	a	DET
ftr-374	122	20	simple	simple	ADJ
ftr-374	122	21	example.15	example.15	NOUN
ftr-374	122	22	example	example	NOUN
ftr-374	122	23	1	1	NUM
ftr-374	122	24	.	.	PUNCT
ftr-374	122	25	a	a	DET
ftr-374	122	26	,	,	PUNCT
ftr-374	122	27	b	b	NOUN
ftr-374	122	28	,	,	PUNCT
ftr-374	122	29	and	and	CCONJ
ftr-374	122	30	c	c	PROPN
ftr-374	122	31	form	form	VERB
ftr-374	122	32	a	a	DET
ftr-374	122	33	partnership	partnership	NOUN
ftr-374	122	34	to	to	PART
ftr-374	122	35	which	which	PRON
ftr-374	122	36	a	a	PRON
ftr-374	122	37	contributes	contribute	VERB
ftr-374	122	38	$	$	SYM
ftr-374	122	39	100,000	100,000	NUM
ftr-374	122	40	in	in	ADP
ftr-374	122	41	cash	cash	NOUN
ftr-374	122	42	,	,	PUNCT
ftr-374	122	43	b	b	NOUN
ftr-374	122	44	contributes	contribute	VERB
ftr-374	122	45	whiteacre	whiteacre	ADV
ftr-374	122	46	with	with	ADP
ftr-374	122	47	an	an	DET
ftr-374	122	48	adjusted	adjusted	ADJ
ftr-374	122	49	basis	basis	NOUN
ftr-374	122	50	of	of	ADP
ftr-374	122	51	$	$	SYM
ftr-374	122	52	40,000	40,000	NUM
ftr-374	122	53	,	,	PUNCT
ftr-374	122	54	and	and	CCONJ
ftr-374	122	55	c	c	NOUN
ftr-374	122	56	contributes	contribute	VERB
ftr-374	122	57	blackacre	blackacre	NOUN
ftr-374	122	58	with	with	ADP
ftr-374	122	59	an	an	DET
ftr-374	122	60	adjusted	adjusted	ADJ
ftr-374	122	61	basis	basis	NOUN
ftr-374	122	62	of	of	ADP
ftr-374	122	63	$	$	SYM
ftr-374	122	64	60,000	60,000	NUM
ftr-374	122	65	.	.	PUNCT
ftr-374	123	1	b	b	NOUN
ftr-374	123	2	and	and	CCONJ
ftr-374	123	3	c	c	PROPN
ftr-374	123	4	have	have	AUX
ftr-374	123	5	paid	pay	VERB
ftr-374	123	6	differing	differ	VERB
ftr-374	123	7	amounts	amount	NOUN
ftr-374	123	8	to	to	PART
ftr-374	123	9	acquire	acquire	VERB
ftr-374	123	10	the	the	DET
ftr-374	123	11	properties	property	NOUN
ftr-374	123	12	,	,	PUNCT
ftr-374	123	13	but	but	CCONJ
ftr-374	123	14	a	a	DET
ftr-374	123	15	,	,	PUNCT
ftr-374	123	16	b	b	PROPN
ftr-374	123	17	and	and	CCONJ
ftr-374	123	18	c	c	PROPN
ftr-374	123	19	agree	agree	VERB
ftr-374	123	20	that	that	SCONJ
ftr-374	123	21	the	the	DET
ftr-374	123	22	fair	fair	ADJ
ftr-374	123	23	market	market	NOUN
ftr-374	123	24	value	value	NOUN
ftr-374	123	25	of	of	ADP
ftr-374	123	26	whiteacre	whiteacre	ADV
ftr-374	123	27	and	and	CCONJ
ftr-374	123	28	blackacre	blackacre	NOUN
ftr-374	123	29	is	be	AUX
ftr-374	123	30	$	$	SYM
ftr-374	123	31	100,000	100,000	NUM
ftr-374	123	32	each	each	PRON
ftr-374	123	33	,	,	PUNCT
ftr-374	123	34	and	and	CCONJ
ftr-374	123	35	each	each	DET
ftr-374	123	36	partner	partner	NOUN
ftr-374	123	37	will	will	AUX
ftr-374	123	38	be	be	AUX
ftr-374	123	39	treated	treat	VERB
ftr-374	123	40	as	as	ADP
ftr-374	123	41	contributing	contribute	VERB
ftr-374	123	42	$	$	SYM
ftr-374	123	43	100,000	100,000	NUM
ftr-374	123	44	to	to	ADP
ftr-374	123	45	the	the	DET
ftr-374	123	46	partnership	partnership	NOUN
ftr-374	123	47	.	.	PUNCT
ftr-374	124	1	this	this	DET
ftr-374	124	2	agreement	agreement	NOUN
ftr-374	124	3	is	be	AUX
ftr-374	124	4	reflected	reflect	VERB
ftr-374	124	5	in	in	ADP
ftr-374	124	6	capital	capital	NOUN
ftr-374	124	7	accounts	account	NOUN
ftr-374	124	8	.	.	PUNCT
ftr-374	125	1	under	under	ADP
ftr-374	125	2	properly	properly	ADV
ftr-374	125	3	maintained	maintain	VERB
ftr-374	125	4	capital	capital	NOUN
ftr-374	125	5	accounts	account	NOUN
ftr-374	125	6	,	,	PUNCT
ftr-374	125	7	the	the	DET
ftr-374	125	8	partnership	partnership	NOUN
ftr-374	125	9	’s	’s	PART
ftr-374	125	10	“	"	PUNCT
ftr-374	125	11	cost	cost	NOUN
ftr-374	125	12	”	"	PUNCT
ftr-374	125	13	or	or	CCONJ
ftr-374	125	14	book	book	NOUN
ftr-374	125	15	value	value	NOUN
ftr-374	125	16	of	of	ADP
ftr-374	125	17	blackacre	blackacre	NOUN
ftr-374	125	18	and	and	CCONJ
ftr-374	125	19	whiteacre	whiteacre	ADJ
ftr-374	125	20	will	will	AUX
ftr-374	125	21	be	be	AUX
ftr-374	125	22	$	$	SYM
ftr-374	125	23	100,000	100,000	NUM
ftr-374	125	24	,	,	PUNCT
ftr-374	125	25	their	their	PRON
ftr-374	125	26	fair	fair	ADJ
ftr-374	125	27	market	market	NOUN
ftr-374	125	28	values.16	values.16	NOUN
ftr-374	125	29	the	the	DET
ftr-374	125	30	partners	partner	NOUN
ftr-374	125	31	’	'	PUNCT
ftr-374	125	32	agreement	agreement	NOUN
ftr-374	125	33	as	as	ADP
ftr-374	125	34	to	to	ADP
ftr-374	125	35	the	the	DET
ftr-374	125	36	value	value	NOUN
ftr-374	125	37	of	of	ADP
ftr-374	125	38	the	the	DET
ftr-374	125	39	contributed	contribute	VERB
ftr-374	125	40	properties	property	NOUN
ftr-374	125	41	is	be	AUX
ftr-374	125	42	objectively	objectively	ADV
ftr-374	125	43	reflected	reflect	VERB
ftr-374	125	44	in	in	ADP
ftr-374	125	45	the	the	DET
ftr-374	125	46	capital	capital	NOUN
ftr-374	125	47	account	account	NOUN
ftr-374	125	48	at	at	ADP
ftr-374	125	49	book	book	NOUN
ftr-374	125	50	values	value	NOUN
ftr-374	125	51	,	,	PUNCT
ftr-374	125	52	which	which	PRON
ftr-374	125	53	,	,	PUNCT
ftr-374	125	54	immediately	immediately	ADV
ftr-374	125	55	after	after	ADP
ftr-374	125	56	the	the	DET
ftr-374	125	57	formation	formation	NOUN
ftr-374	125	58	of	of	ADP
ftr-374	125	59	the	the	DET
ftr-374	125	60	abc	abc	PROPN
ftr-374	125	61	partnership	partnership	PROPN
ftr-374	125	62	,	,	PUNCT
ftr-374	125	63	is	be	AUX
ftr-374	125	64	as	as	SCONJ
ftr-374	125	65	follows	follow	VERB
ftr-374	125	66	:	:	PUNCT
ftr-374	125	67	assets	asset	NOUN
ftr-374	125	68	partners	partner	NOUN
ftr-374	125	69	’	'	PUNCT
ftr-374	125	70	capital	capital	NOUN
ftr-374	125	71	accounts	account	NOUN
ftr-374	125	72	book	book	NOUN
ftr-374	125	73	value	value	NOUN
ftr-374	125	74	book	book	NOUN
ftr-374	125	75	value	value	NOUN
ftr-374	125	76	cash	cash	NOUN
ftr-374	125	77	$	$	SYM
ftr-374	125	78	100,000	100,000	NUM
ftr-374	125	79	a	a	DET
ftr-374	125	80	$	$	SYM
ftr-374	125	81	100,000	100,000	NUM
ftr-374	125	82	whiteacre	whiteacre	ADJ
ftr-374	125	83	$	$	SYM
ftr-374	125	84	100,000	100,000	NUM
ftr-374	125	85	b	b	NUM
ftr-374	125	86	$	$	SYM
ftr-374	125	87	100,000	100,000	NUM
ftr-374	125	88	blackacre	blackacre	NOUN
ftr-374	125	89	$	$	SYM
ftr-374	125	90	100,000	100,000	NUM
ftr-374	125	91	c	c	NOUN
ftr-374	125	92	$	$	SYM
ftr-374	125	93	100,000	100,000	NUM
ftr-374	125	94	$	$	SYM
ftr-374	125	95	300,000	300,000	NUM
ftr-374	125	96	$	$	SYM
ftr-374	125	97	300,000	300,000	NUM
ftr-374	125	98	absent	absent	ADJ
ftr-374	125	99	recognition	recognition	NOUN
ftr-374	125	100	of	of	ADP
ftr-374	125	101	any	any	DET
ftr-374	125	102	realized	realize	VERB
ftr-374	125	103	gains	gain	NOUN
ftr-374	125	104	or	or	CCONJ
ftr-374	125	105	losses	loss	NOUN
ftr-374	125	106	on	on	ADP
ftr-374	125	107	disposition	disposition	NOUN
ftr-374	125	108	of	of	ADP
ftr-374	125	109	the	the	DET
ftr-374	125	110	partnership	partnership	NOUN
ftr-374	125	111	assets	asset	NOUN
ftr-374	125	112	,	,	PUNCT
ftr-374	125	113	each	each	DET
ftr-374	125	114	partner	partner	NOUN
ftr-374	125	115	is	be	AUX
ftr-374	125	116	entitled	entitle	VERB
ftr-374	125	117	to	to	PART
ftr-374	125	118	receive	receive	VERB
ftr-374	125	119	$	$	SYM
ftr-374	125	120	100,000	100,000	NUM
ftr-374	125	121	on	on	ADP
ftr-374	125	122	liquidation	liquidation	NOUN
ftr-374	125	123	.	.	PUNCT
ftr-374	126	1	b.	b.	PROPN
ftr-374	126	2	basic	basic	ADJ
ftr-374	126	3	allocations−income	allocations−income	CCONJ
ftr-374	126	4	items	item	NOUN
ftr-374	126	5	the	the	DET
ftr-374	126	6	flexibility	flexibility	NOUN
ftr-374	126	7	to	to	PART
ftr-374	126	8	freely	freely	ADV
ftr-374	126	9	allocate	allocate	VERB
ftr-374	126	10	partnership	partnership	NOUN
ftr-374	126	11	income	income	NOUN
ftr-374	126	12	and	and	CCONJ
ftr-374	126	13	expense	expense	NOUN
ftr-374	126	14	items	item	NOUN
ftr-374	126	15	among	among	ADP
ftr-374	126	16	the	the	DET
ftr-374	126	17	partners	partner	NOUN
ftr-374	126	18	is	be	AUX
ftr-374	126	19	one	one	NUM
ftr-374	126	20	of	of	ADP
ftr-374	126	21	the	the	DET
ftr-374	126	22	principal	principal	ADJ
ftr-374	126	23	features	feature	NOUN
ftr-374	126	24	of	of	ADP
ftr-374	126	25	the	the	DET
ftr-374	126	26	partnership	partnership	NOUN
ftr-374	126	27	tax	tax	NOUN
ftr-374	126	28	regime	regime	NOUN
ftr-374	126	29	and	and	CCONJ
ftr-374	126	30	is	be	AUX
ftr-374	126	31	one	one	NUM
ftr-374	126	32	of	of	ADP
ftr-374	126	33	the	the	DET
ftr-374	126	34	principal	principal	ADJ
ftr-374	126	35	benefits	benefit	NOUN
ftr-374	126	36	of	of	ADP
ftr-374	126	37	the	the	DET
ftr-374	126	38	partnership	partnership	NOUN
ftr-374	126	39	form	form	NOUN
ftr-374	126	40	of	of	ADP
ftr-374	126	41	doing	do	VERB
ftr-374	126	42	business	business	NOUN
ftr-374	126	43	.	.	PUNCT
ftr-374	127	1	for	for	ADP
ftr-374	127	2	tax	tax	NOUN
ftr-374	127	3	purposes	purpose	NOUN
ftr-374	127	4	,	,	PUNCT
ftr-374	127	5	partners	partner	NOUN
ftr-374	127	6	are	be	AUX
ftr-374	127	7	allowed	allow	VERB
ftr-374	127	8	to	to	PART
ftr-374	127	9	allocate	allocate	VERB
ftr-374	127	10	partnership	partnership	NOUN
ftr-374	127	11	items	item	NOUN
ftr-374	127	12	as	as	SCONJ
ftr-374	127	13	they	they	PRON
ftr-374	127	14	may	may	AUX
ftr-374	127	15	agree	agree	VERB
ftr-374	127	16	as	as	ADV
ftr-374	127	17	long	long	ADV
ftr-374	127	18	as	as	SCONJ
ftr-374	127	19	the	the	DET
ftr-374	127	20	allocation	allocation	NOUN
ftr-374	127	21	has	have	VERB
ftr-374	127	22	“	"	PUNCT
ftr-374	127	23	substantial	substantial	ADJ
ftr-374	127	24	economic	economic	ADJ
ftr-374	127	25	effect,”17	effect,”17	NOUN
ftr-374	127	26	which	which	PRON
ftr-374	127	27	means	mean	VERB
ftr-374	127	28	that	that	SCONJ
ftr-374	127	29	in	in	ADP
ftr-374	127	30	the	the	DET
ftr-374	127	31	event	event	NOUN
ftr-374	127	32	there	there	PRON
ftr-374	127	33	is	be	VERB
ftr-374	127	34	an	an	DET
ftr-374	127	35	economic	economic	ADJ
ftr-374	127	36	benefit	benefit	NOUN
ftr-374	127	37	or	or	CCONJ
ftr-374	127	38	15	15	NUM
ftr-374	127	39	.	.	PUNCT
ftr-374	128	1	the	the	DET
ftr-374	128	2	example	example	NOUN
ftr-374	128	3	is	be	AUX
ftr-374	128	4	from	from	ADP
ftr-374	128	5	paul	paul	PROPN
ftr-374	128	6	mcdaniel	mcdaniel	PROPN
ftr-374	128	7	,	,	PUNCT
ftr-374	128	8	martin	martin	PROPN
ftr-374	128	9	mcmahon	mcmahon	PROPN
ftr-374	128	10	,	,	PUNCT
ftr-374	128	11	daniel	daniel	PROPN
ftr-374	128	12	simmons	simmons	PROPN
ftr-374	128	13	,	,	PUNCT
ftr-374	128	14	federal	federal	ADJ
ftr-374	128	15	income	income	NOUN
ftr-374	128	16	taxation	taxation	NOUN
ftr-374	128	17	of	of	ADP
ftr-374	128	18	business	business	NOUN
ftr-374	128	19	organizations	organization	NOUN
ftr-374	128	20	,	,	PUNCT
ftr-374	128	21	35	35	NUM
ftr-374	128	22	(	(	PUNCT
ftr-374	128	23	foundation	foundation	NOUN
ftr-374	128	24	press	press	NOUN
ftr-374	128	25	,	,	PUNCT
ftr-374	128	26	4th	4th	ADJ
ftr-374	128	27	ed	ed	NOUN
ftr-374	128	28	.	.	PUNCT
ftr-374	128	29	2006	2006	NUM
ftr-374	128	30	)	)	PUNCT
ftr-374	128	31	.	.	PUNCT
ftr-374	129	1	16	16	NUM
ftr-374	129	2	.	.	PUNCT
ftr-374	130	1	treas	treas	PROPN
ftr-374	130	2	.	.	PUNCT
ftr-374	131	1	reg	reg	PROPN
ftr-374	131	2	.	.	PUNCT
ftr-374	132	1	§	§	PROPN
ftr-374	132	2	1.704	1.704	NUM
ftr-374	132	3	-	-	NUM
ftr-374	132	4	1(b)(2)(iv)(b	1(b)(2)(iv)(b	NUM
ftr-374	132	5	)	)	PUNCT
ftr-374	132	6	.	.	PUNCT
ftr-374	133	1	17	17	NUM
ftr-374	133	2	.	.	PUNCT
ftr-374	133	3	irc	irc	PROPN
ftr-374	133	4	§	§	PROPN
ftr-374	133	5	704(a	704(a	PROPN
ftr-374	133	6	)	)	PUNCT
ftr-374	133	7	and	and	CCONJ
ftr-374	133	8	(	(	PUNCT
ftr-374	133	9	b	b	NOUN
ftr-374	133	10	)	)	PUNCT
ftr-374	133	11	.	.	PUNCT
ftr-374	134	1	section	section	NOUN
ftr-374	134	2	704(a	704(a	PROPN
ftr-374	134	3	)	)	PUNCT
ftr-374	134	4	provides	provide	VERB
ftr-374	134	5	for	for	ADP
ftr-374	134	6	allocation	allocation	NOUN
ftr-374	134	7	of	of	ADP
ftr-374	134	8	partnership	partnership	NOUN
ftr-374	134	9	items	item	NOUN
ftr-374	134	10	as	as	SCONJ
ftr-374	134	11	determined	determine	VERB
ftr-374	134	12	by	by	ADP
ftr-374	134	13	the	the	DET
ftr-374	134	14	partnership	partnership	NOUN
ftr-374	134	15	agreement	agreement	NOUN
ftr-374	134	16	.	.	PUNCT
ftr-374	135	1	section	section	NOUN
ftr-374	135	2	761(c	761(c	NOUN
ftr-374	135	3	)	)	PUNCT
ftr-374	135	4	provides	provide	VERB
ftr-374	135	5	that	that	SCONJ
ftr-374	135	6	the	the	DET
ftr-374	135	7	partnership	partnership	NOUN
ftr-374	135	8	agreement	agreement	NOUN
ftr-374	135	9	includes	include	VERB
ftr-374	135	10	any	any	DET
ftr-374	135	11	modifications	modification	NOUN
ftr-374	135	12	up	up	ADP
ftr-374	135	13	to	to	ADP
ftr-374	135	14	the	the	DET
ftr-374	135	15	due	due	ADJ
ftr-374	135	16	date	date	NOUN
ftr-374	135	17	for	for	ADP
ftr-374	135	18	filing	file	VERB
ftr-374	135	19	the	the	DET
ftr-374	135	20	partnership	partnership	NOUN
ftr-374	135	21	tax	tax	NOUN
ftr-374	135	22	return	return	NOUN
ftr-374	135	23	.	.	PUNCT
ftr-374	136	1	these	these	DET
ftr-374	136	2	provisions	provision	NOUN
ftr-374	136	3	permit	permit	VERB
ftr-374	136	4	the	the	DET
ftr-374	136	5	partners	partner	NOUN
ftr-374	136	6	to	to	PART
ftr-374	136	7	adjust	adjust	VERB
ftr-374	136	8	allocations	allocation	NOUN
ftr-374	136	9	of	of	ADP
ftr-374	136	10	partnership	partnership	NOUN
ftr-374	136	11	items	item	NOUN
ftr-374	136	12	up	up	ADP
ftr-374	136	13	to	to	ADP
ftr-374	136	14	the	the	DET
ftr-374	136	15	date	date	NOUN
ftr-374	136	16	for	for	ADP
ftr-374	136	17	filing	file	VERB
ftr-374	136	18	the	the	DET
ftr-374	136	19	partnership	partnership	NOUN
ftr-374	136	20	return	return	NOUN
ftr-374	136	21	.	.	PUNCT
ftr-374	137	1	2009	2009	NUM
ftr-374	137	2	]	]	PUNCT
ftr-374	137	3	built	build	VERB
ftr-374	137	4	-	-	PUNCT
ftr-374	137	5	in	in	ADP
ftr-374	137	6	gain	gain	NOUN
ftr-374	137	7	and	and	CCONJ
ftr-374	137	8	built	build	VERB
ftr-374	137	9	-	-	PUNCT
ftr-374	137	10	in	in	ADP
ftr-374	137	11	loss	loss	NOUN
ftr-374	137	12	607	607	NUM
ftr-374	137	13	economic	economic	ADJ
ftr-374	137	14	burden	burden	NOUN
ftr-374	137	15	that	that	PRON
ftr-374	137	16	corresponds	correspond	VERB
ftr-374	137	17	to	to	ADP
ftr-374	137	18	a	a	DET
ftr-374	137	19	tax	tax	NOUN
ftr-374	137	20	allocation	allocation	NOUN
ftr-374	137	21	,	,	PUNCT
ftr-374	137	22	the	the	DET
ftr-374	137	23	partner	partner	NOUN
ftr-374	137	24	to	to	PART
ftr-374	137	25	whom	whom	PRON
ftr-374	137	26	the	the	DET
ftr-374	137	27	tax	tax	NOUN
ftr-374	137	28	allocation	allocation	NOUN
ftr-374	137	29	is	be	AUX
ftr-374	137	30	made	make	VERB
ftr-374	137	31	must	must	AUX
ftr-374	137	32	receive	receive	VERB
ftr-374	137	33	such	such	ADJ
ftr-374	137	34	economic	economic	ADJ
ftr-374	137	35	benefit	benefit	NOUN
ftr-374	137	36	or	or	CCONJ
ftr-374	137	37	bear	bear	VERB
ftr-374	137	38	such	such	ADJ
ftr-374	137	39	economic	economic	ADJ
ftr-374	137	40	burden.18	burden.18	NOUN
ftr-374	137	41	the	the	DET
ftr-374	137	42	scope	scope	NOUN
ftr-374	137	43	of	of	ADP
ftr-374	137	44	this	this	DET
ftr-374	137	45	flexibility	flexibility	NOUN
ftr-374	137	46	can	can	AUX
ftr-374	137	47	be	be	AUX
ftr-374	137	48	examined	examine	VERB
ftr-374	137	49	through	through	ADP
ftr-374	137	50	analysis	analysis	NOUN
ftr-374	137	51	of	of	ADP
ftr-374	137	52	capital	capital	NOUN
ftr-374	137	53	accounts	account	NOUN
ftr-374	137	54	.	.	PUNCT
ftr-374	138	1	example	example	NOUN
ftr-374	138	2	2	2	NUM
ftr-374	138	3	suppose	suppose	VERB
ftr-374	138	4	in	in	ADP
ftr-374	138	5	example	example	NOUN
ftr-374	138	6	1	1	NUM
ftr-374	138	7	,	,	PUNCT
ftr-374	138	8	b	b	NOUN
ftr-374	138	9	’s	’s	PART
ftr-374	138	10	basis	basis	NOUN
ftr-374	138	11	and	and	CCONJ
ftr-374	138	12	the	the	DET
ftr-374	138	13	partnership	partnership	NOUN
ftr-374	138	14	’s	’s	PART
ftr-374	138	15	basis	basis	NOUN
ftr-374	138	16	in	in	ADP
ftr-374	138	17	whiteacre	whiteacre	ADJ
ftr-374	138	18	is	be	AUX
ftr-374	138	19	$	$	SYM
ftr-374	138	20	100,00019	100,00019	NUM
ftr-374	138	21	and	and	CCONJ
ftr-374	138	22	the	the	DET
ftr-374	138	23	partnership	partnership	NOUN
ftr-374	138	24	sold	sell	VERB
ftr-374	138	25	whiteacre	whiteacre	ADV
ftr-374	138	26	for	for	ADP
ftr-374	138	27	$	$	SYM
ftr-374	138	28	130,000	130,000	NUM
ftr-374	138	29	.	.	PUNCT
ftr-374	139	1	the	the	DET
ftr-374	139	2	partnership	partnership	NOUN
ftr-374	139	3	has	have	VERB
ftr-374	139	4	book	book	NOUN
ftr-374	139	5	and	and	CCONJ
ftr-374	139	6	tax	tax	NOUN
ftr-374	139	7	gain	gain	NOUN
ftr-374	139	8	of	of	ADP
ftr-374	139	9	$	$	SYM
ftr-374	139	10	30,000	30,000	NUM
ftr-374	139	11	.	.	PUNCT
ftr-374	140	1	the	the	DET
ftr-374	140	2	partners	partner	NOUN
ftr-374	140	3	can	can	AUX
ftr-374	140	4	agree	agree	VERB
ftr-374	140	5	to	to	PART
ftr-374	140	6	share	share	VERB
ftr-374	140	7	the	the	DET
ftr-374	140	8	$	$	SYM
ftr-374	140	9	30,000	30,000	NUM
ftr-374	140	10	gain	gain	NOUN
ftr-374	140	11	in	in	ADP
ftr-374	140	12	any	any	DET
ftr-374	140	13	portion	portion	NOUN
ftr-374	140	14	they	they	PRON
ftr-374	140	15	choose	choose	VERB
ftr-374	140	16	as	as	ADV
ftr-374	140	17	long	long	ADV
ftr-374	140	18	as	as	SCONJ
ftr-374	140	19	the	the	DET
ftr-374	140	20	book	book	NOUN
ftr-374	140	21	gain	gain	NOUN
ftr-374	140	22	and	and	CCONJ
ftr-374	140	23	tax	tax	NOUN
ftr-374	140	24	gain	gain	NOUN
ftr-374	140	25	are	be	AUX
ftr-374	140	26	allocated	allocate	VERB
ftr-374	140	27	the	the	DET
ftr-374	140	28	same	same	ADJ
ftr-374	140	29	way.20	way.20	NOUN
ftr-374	140	30	thus	thus	ADV
ftr-374	140	31	,	,	PUNCT
ftr-374	140	32	if	if	SCONJ
ftr-374	140	33	the	the	DET
ftr-374	140	34	partners	partner	NOUN
ftr-374	140	35	agree	agree	VERB
ftr-374	140	36	that	that	SCONJ
ftr-374	140	37	the	the	DET
ftr-374	140	38	gain	gain	NOUN
ftr-374	140	39	is	be	AUX
ftr-374	140	40	shared	share	VERB
ftr-374	140	41	equally	equally	ADV
ftr-374	140	42	,	,	PUNCT
ftr-374	140	43	one	one	NUM
ftr-374	140	44	-	-	PUNCT
ftr-374	140	45	third	third	NOUN
ftr-374	140	46	each	each	PRON
ftr-374	140	47	,	,	PUNCT
ftr-374	140	48	each	each	DET
ftr-374	140	49	partner	partner	NOUN
ftr-374	140	50	is	be	AUX
ftr-374	140	51	allocated	allocate	VERB
ftr-374	140	52	$	$	SYM
ftr-374	140	53	10,000	10,000	NUM
ftr-374	140	54	of	of	ADP
ftr-374	140	55	book	book	NOUN
ftr-374	140	56	gain	gain	NOUN
ftr-374	140	57	to	to	ADP
ftr-374	140	58	the	the	DET
ftr-374	140	59	partner	partner	NOUN
ftr-374	140	60	’s	’s	PART
ftr-374	140	61	capital	capital	NOUN
ftr-374	140	62	account	account	NOUN
ftr-374	140	63	,	,	PUNCT
ftr-374	140	64	and	and	CCONJ
ftr-374	140	65	each	each	DET
ftr-374	140	66	partner	partner	NOUN
ftr-374	140	67	is	be	AUX
ftr-374	140	68	allocated	allocate	VERB
ftr-374	140	69	$	$	SYM
ftr-374	140	70	10,000	10,000	NUM
ftr-374	140	71	of	of	ADP
ftr-374	140	72	tax	tax	NOUN
ftr-374	140	73	gain	gain	NOUN
ftr-374	140	74	.	.	PUNCT
ftr-374	141	1	the	the	DET
ftr-374	141	2	partnership	partnership	NOUN
ftr-374	141	3	capital	capital	NOUN
ftr-374	141	4	accounts	account	NOUN
ftr-374	141	5	will	will	AUX
ftr-374	141	6	be	be	AUX
ftr-374	141	7	adjusted	adjust	VERB
ftr-374	141	8	accordingly	accordingly	ADV
ftr-374	141	9	.	.	PUNCT
ftr-374	142	1	assets	asset	NOUN
ftr-374	142	2	partners	partner	NOUN
ftr-374	142	3	’	'	PUNCT
ftr-374	142	4	capital	capital	NOUN
ftr-374	142	5	accounts	account	NOUN
ftr-374	142	6	book	book	NOUN
ftr-374	142	7	value	value	NOUN
ftr-374	142	8	book	book	NOUN
ftr-374	142	9	value	value	NOUN
ftr-374	142	10	cash	cash	VERB
ftr-374	142	11	$	$	SYM
ftr-374	142	12	230,000	230,000	NUM
ftr-374	142	13	a	a	DET
ftr-374	142	14	$	$	SYM
ftr-374	142	15	110,000	110,000	NUM
ftr-374	142	16	blackacre	blackacre	NOUN
ftr-374	142	17	$	$	SYM
ftr-374	142	18	100,000	100,000	NUM
ftr-374	142	19	b	b	NUM
ftr-374	142	20	$	$	SYM
ftr-374	142	21	110,000	110,000	NUM
ftr-374	142	22	c	c	NOUN
ftr-374	142	23	$	$	SYM
ftr-374	142	24	110,000	110,000	NUM
ftr-374	142	25	$	$	SYM
ftr-374	142	26	330,000	330,000	NUM
ftr-374	142	27	$	$	SYM
ftr-374	142	28	330,000	330,000	NUM
ftr-374	142	29	these	these	DET
ftr-374	142	30	capital	capital	NOUN
ftr-374	142	31	accounts	account	NOUN
ftr-374	142	32	demonstrate	demonstrate	VERB
ftr-374	142	33	that	that	SCONJ
ftr-374	142	34	each	each	DET
ftr-374	142	35	partner	partner	NOUN
ftr-374	142	36	has	have	AUX
ftr-374	142	37	received	receive	VERB
ftr-374	142	38	$	$	SYM
ftr-374	142	39	10,000	10,000	NUM
ftr-374	142	40	of	of	ADP
ftr-374	142	41	gain	gain	NOUN
ftr-374	142	42	because	because	SCONJ
ftr-374	142	43	each	each	PRON
ftr-374	142	44	of	of	ADP
ftr-374	142	45	the	the	DET
ftr-374	142	46	partners	partner	NOUN
ftr-374	142	47	will	will	AUX
ftr-374	142	48	receive	receive	VERB
ftr-374	142	49	a	a	DET
ftr-374	142	50	$	$	SYM
ftr-374	142	51	110,000	110,000	NUM
ftr-374	142	52	distribution	distribution	NOUN
ftr-374	142	53	on	on	ADP
ftr-374	142	54	liquidation	liquidation	NOUN
ftr-374	142	55	of	of	ADP
ftr-374	142	56	the	the	DET
ftr-374	142	57	partnership	partnership	NOUN
ftr-374	142	58	.	.	PUNCT
ftr-374	143	1	alternatively	alternatively	ADV
ftr-374	143	2	,	,	PUNCT
ftr-374	143	3	the	the	DET
ftr-374	143	4	partners	partner	NOUN
ftr-374	143	5	might	might	AUX
ftr-374	143	6	agree	agree	VERB
ftr-374	143	7	to	to	PART
ftr-374	143	8	allocate	allocate	VERB
ftr-374	143	9	all	all	DET
ftr-374	143	10	$	$	SYM
ftr-374	143	11	30,000	30,000	NUM
ftr-374	143	12	of	of	ADP
ftr-374	143	13	the	the	DET
ftr-374	143	14	book	book	NOUN
ftr-374	143	15	gain	gain	NOUN
ftr-374	143	16	to	to	ADP
ftr-374	143	17	a	a	PRON
ftr-374	143	18	,	,	PUNCT
ftr-374	143	19	in	in	ADP
ftr-374	143	20	which	which	DET
ftr-374	143	21	case	case	NOUN
ftr-374	143	22	the	the	DET
ftr-374	143	23	partnership	partnership	NOUN
ftr-374	143	24	capital	capital	NOUN
ftr-374	143	25	accounts	account	NOUN
ftr-374	143	26	are	be	AUX
ftr-374	143	27	as	as	SCONJ
ftr-374	143	28	follows	follow	VERB
ftr-374	143	29	:	:	PUNCT
ftr-374	143	30	18	18	NUM
ftr-374	143	31	.	.	PUNCT
ftr-374	144	1	treas	treas	PROPN
ftr-374	144	2	.	.	PUNCT
ftr-374	145	1	reg	reg	PROPN
ftr-374	145	2	.	.	PUNCT
ftr-374	146	1	§	§	PROPN
ftr-374	146	2	1.704	1.704	NUM
ftr-374	146	3	-	-	NUM
ftr-374	146	4	1(b)(2)(ii	1(b)(2)(ii	NUM
ftr-374	146	5	)	)	PUNCT
ftr-374	146	6	.	.	PUNCT
ftr-374	147	1	the	the	DET
ftr-374	147	2	substantial	substantial	ADJ
ftr-374	147	3	economic	economic	ADJ
ftr-374	147	4	effect	effect	NOUN
ftr-374	147	5	test	test	NOUN
ftr-374	147	6	encompasses	encompass	VERB
ftr-374	147	7	two	two	NUM
ftr-374	147	8	distinct	distinct	ADJ
ftr-374	147	9	parts	part	NOUN
ftr-374	147	10	;	;	PUNCT
ftr-374	147	11	(	(	PUNCT
ftr-374	147	12	1	1	X
ftr-374	147	13	)	)	PUNCT
ftr-374	147	14	an	an	DET
ftr-374	147	15	allocation	allocation	NOUN
ftr-374	147	16	must	must	AUX
ftr-374	147	17	have	have	VERB
ftr-374	147	18	economic	economic	ADJ
ftr-374	147	19	effect	effect	NOUN
ftr-374	147	20	,	,	PUNCT
ftr-374	147	21	and	and	CCONJ
ftr-374	147	22	(	(	PUNCT
ftr-374	147	23	2	2	X
ftr-374	147	24	)	)	PUNCT
ftr-374	147	25	the	the	DET
ftr-374	147	26	economic	economic	ADJ
ftr-374	147	27	effect	effect	NOUN
ftr-374	147	28	must	must	AUX
ftr-374	147	29	be	be	AUX
ftr-374	147	30	substantial	substantial	ADJ
ftr-374	147	31	in	in	ADP
ftr-374	147	32	the	the	DET
ftr-374	147	33	sense	sense	NOUN
ftr-374	147	34	that	that	SCONJ
ftr-374	147	35	it	it	PRON
ftr-374	147	36	affects	affect	VERB
ftr-374	147	37	the	the	DET
ftr-374	147	38	dollar	dollar	NOUN
ftr-374	147	39	amount	amount	NOUN
ftr-374	147	40	that	that	PRON
ftr-374	147	41	a	a	DET
ftr-374	147	42	partner	partner	NOUN
ftr-374	147	43	will	will	AUX
ftr-374	147	44	receive	receive	VERB
ftr-374	147	45	independent	independent	ADJ
ftr-374	147	46	of	of	ADP
ftr-374	147	47	tax	tax	NOUN
ftr-374	147	48	consequences	consequence	NOUN
ftr-374	147	49	.	.	PUNCT
ftr-374	148	1	treas	treas	PROPN
ftr-374	148	2	.	.	PUNCT
ftr-374	149	1	reg	reg	PROPN
ftr-374	149	2	.	.	PUNCT
ftr-374	150	1	§	§	NOUN
ftr-374	150	2	1.7041(b)(2)(iii)(a	1.7041(b)(2)(iii)(a	NUM
ftr-374	150	3	)	)	PUNCT
ftr-374	150	4	.	.	PUNCT
ftr-374	151	1	since	since	SCONJ
ftr-374	151	2	this	this	DET
ftr-374	151	3	paper	paper	NOUN
ftr-374	151	4	focuses	focus	VERB
ftr-374	151	5	on	on	ADP
ftr-374	151	6	the	the	DET
ftr-374	151	7	details	detail	NOUN
ftr-374	151	8	of	of	ADP
ftr-374	151	9	formation	formation	NOUN
ftr-374	151	10	rather	rather	ADV
ftr-374	151	11	than	than	ADP
ftr-374	151	12	allocations	allocation	NOUN
ftr-374	151	13	,	,	PUNCT
ftr-374	151	14	i	i	PRON
ftr-374	151	15	am	be	AUX
ftr-374	151	16	omitting	omit	VERB
ftr-374	151	17	a	a	DET
ftr-374	151	18	discussion	discussion	NOUN
ftr-374	151	19	of	of	ADP
ftr-374	151	20	the	the	DET
ftr-374	151	21	substantiality	substantiality	NOUN
ftr-374	151	22	requirement	requirement	NOUN
ftr-374	151	23	.	.	PUNCT
ftr-374	152	1	19	19	NUM
ftr-374	152	2	.	.	PUNCT
ftr-374	152	3	basis	basis	NOUN
ftr-374	152	4	equal	equal	ADJ
ftr-374	152	5	to	to	ADP
ftr-374	152	6	fair	fair	ADJ
ftr-374	152	7	market	market	NOUN
ftr-374	152	8	value	value	NOUN
ftr-374	152	9	at	at	ADP
ftr-374	152	10	contribution	contribution	NOUN
ftr-374	152	11	avoids	avoid	VERB
ftr-374	152	12	application	application	NOUN
ftr-374	152	13	of	of	ADP
ftr-374	152	14	irc	irc	PROPN
ftr-374	152	15	§	§	PROPN
ftr-374	152	16	704(c	704(c	PROPN
ftr-374	152	17	)	)	PUNCT
ftr-374	152	18	,	,	PUNCT
ftr-374	152	19	discussed	discuss	VERB
ftr-374	152	20	infra	infra	NOUN
ftr-374	152	21	in	in	ADP
ftr-374	152	22	the	the	DET
ftr-374	152	23	text	text	NOUN
ftr-374	152	24	beginning	begin	VERB
ftr-374	152	25	at	at	ADP
ftr-374	152	26	note	note	NOUN
ftr-374	152	27	40	40	NUM
ftr-374	152	28	.	.	NOUN
ftr-374	152	29	20	20	NUM
ftr-374	152	30	.	.	PUNCT
ftr-374	153	1	any	any	DET
ftr-374	153	2	allocation	allocation	NOUN
ftr-374	153	3	of	of	ADP
ftr-374	153	4	gain	gain	NOUN
ftr-374	153	5	to	to	ADP
ftr-374	153	6	partners	partner	NOUN
ftr-374	153	7	with	with	ADP
ftr-374	153	8	positive	positive	ADJ
ftr-374	153	9	capital	capital	NOUN
ftr-374	153	10	account	account	NOUN
ftr-374	153	11	balances	balance	NOUN
ftr-374	153	12	will	will	AUX
ftr-374	153	13	satisfy	satisfy	VERB
ftr-374	153	14	the	the	DET
ftr-374	153	15	substantial	substantial	ADJ
ftr-374	153	16	economic	economic	ADJ
ftr-374	153	17	effect	effect	NOUN
ftr-374	153	18	test	test	NOUN
ftr-374	153	19	of	of	ADP
ftr-374	153	20	treas	treas	PROPN
ftr-374	153	21	.	.	PUNCT
ftr-374	154	1	reg	reg	PROPN
ftr-374	154	2	.	.	PUNCT
ftr-374	155	1	§	§	PROPN
ftr-374	155	2	1.704	1.704	NUM
ftr-374	155	3	-	-	NUM
ftr-374	155	4	1(b)(2	1(b)(2	NUM
ftr-374	155	5	)	)	PUNCT
ftr-374	155	6	,	,	PUNCT
ftr-374	155	7	or	or	CCONJ
ftr-374	155	8	,	,	PUNCT
ftr-374	155	9	if	if	SCONJ
ftr-374	155	10	the	the	DET
ftr-374	155	11	formalities	formality	NOUN
ftr-374	155	12	of	of	ADP
ftr-374	155	13	that	that	DET
ftr-374	155	14	test	test	NOUN
ftr-374	155	15	are	be	AUX
ftr-374	155	16	not	not	PART
ftr-374	155	17	met	meet	VERB
ftr-374	155	18	,	,	PUNCT
ftr-374	155	19	will	will	AUX
ftr-374	155	20	be	be	AUX
ftr-374	155	21	treated	treat	VERB
ftr-374	155	22	as	as	ADP
ftr-374	155	23	in	in	ADP
ftr-374	155	24	accord	accord	NOUN
ftr-374	155	25	with	with	ADP
ftr-374	155	26	the	the	DET
ftr-374	155	27	partners	partner	NOUN
ftr-374	155	28	’	’	PART
ftr-374	155	29	interests	interest	NOUN
ftr-374	155	30	under	under	ADP
ftr-374	155	31	treas	treas	PROPN
ftr-374	155	32	.	.	PUNCT
ftr-374	156	1	reg	reg	PROPN
ftr-374	156	2	.	.	PUNCT
ftr-374	157	1	§	§	PROPN
ftr-374	157	2	1.704	1.704	NUM
ftr-374	157	3	-	-	NUM
ftr-374	157	4	1(b)(3	1(b)(3	NUM
ftr-374	157	5	)	)	PUNCT
ftr-374	157	6	.	.	PUNCT
ftr-374	158	1	608	608	NUM
ftr-374	158	2	florida	florida	PROPN
ftr-374	158	3	tax	tax	NOUN
ftr-374	158	4	review	review	NOUN
ftr-374	158	5	[	[	X
ftr-374	158	6	vol	vol	NOUN
ftr-374	158	7	.	.	PUNCT
ftr-374	159	1	9:6	9:6	NUM
ftr-374	159	2	assets	asset	NOUN
ftr-374	159	3	partners	partner	NOUN
ftr-374	159	4	’	'	PUNCT
ftr-374	159	5	capital	capital	NOUN
ftr-374	159	6	accounts	account	NOUN
ftr-374	159	7	book	book	NOUN
ftr-374	159	8	value	value	NOUN
ftr-374	159	9	book	book	NOUN
ftr-374	159	10	value	value	NOUN
ftr-374	159	11	cash	cash	VERB
ftr-374	159	12	$	$	SYM
ftr-374	159	13	230,000	230,000	NUM
ftr-374	159	14	a	a	DET
ftr-374	159	15	$	$	SYM
ftr-374	159	16	130,000	130,000	NUM
ftr-374	159	17	blackacre	blackacre	NOUN
ftr-374	159	18	$	$	SYM
ftr-374	159	19	100,000	100,000	NUM
ftr-374	159	20	b	b	NUM
ftr-374	159	21	$	$	SYM
ftr-374	159	22	100,000	100,000	NUM
ftr-374	159	23	c	c	NOUN
ftr-374	159	24	$	$	SYM
ftr-374	159	25	100,000	100,000	NUM
ftr-374	159	26	$	$	SYM
ftr-374	159	27	330,000	330,000	NUM
ftr-374	159	28	$	$	SYM
ftr-374	159	29	330,000	330,000	NUM
ftr-374	159	30	this	this	DET
ftr-374	159	31	latter	latter	ADJ
ftr-374	159	32	allocation	allocation	NOUN
ftr-374	159	33	has	have	VERB
ftr-374	159	34	economic	economic	ADJ
ftr-374	159	35	effect	effect	NOUN
ftr-374	159	36	because	because	SCONJ
ftr-374	159	37	a	a	PRON
ftr-374	159	38	will	will	AUX
ftr-374	159	39	receive	receive	VERB
ftr-374	159	40	the	the	DET
ftr-374	159	41	$	$	SYM
ftr-374	159	42	30,000	30,000	NUM
ftr-374	159	43	of	of	ADP
ftr-374	159	44	gain	gain	NOUN
ftr-374	159	45	on	on	ADP
ftr-374	159	46	liquidation	liquidation	NOUN
ftr-374	159	47	of	of	ADP
ftr-374	159	48	the	the	DET
ftr-374	159	49	partnership	partnership	NOUN
ftr-374	159	50	in	in	ADP
ftr-374	159	51	accord	accord	NOUN
ftr-374	159	52	with	with	ADP
ftr-374	159	53	the	the	DET
ftr-374	159	54	partnership	partnership	NOUN
ftr-374	159	55	capital	capital	NOUN
ftr-374	159	56	accounts	account	NOUN
ftr-374	159	57	.	.	PUNCT
ftr-374	160	1	partnership	partnership	NOUN
ftr-374	160	2	taxation	taxation	NOUN
ftr-374	160	3	deviates	deviate	VERB
ftr-374	160	4	here	here	ADV
ftr-374	160	5	from	from	ADP
ftr-374	160	6	normal	normal	ADJ
ftr-374	160	7	tax	tax	NOUN
ftr-374	160	8	principles	principle	NOUN
ftr-374	160	9	in	in	ADP
ftr-374	160	10	the	the	DET
ftr-374	160	11	sense	sense	NOUN
ftr-374	160	12	that	that	SCONJ
ftr-374	160	13	the	the	DET
ftr-374	160	14	partnership	partnership	NOUN
ftr-374	160	15	mechanism	mechanism	NOUN
ftr-374	160	16	permits	permit	VERB
ftr-374	160	17	partners	partner	NOUN
ftr-374	160	18	to	to	PART
ftr-374	160	19	agree	agree	VERB
ftr-374	160	20	to	to	PART
ftr-374	160	21	assign	assign	VERB
ftr-374	160	22	items	item	NOUN
ftr-374	160	23	of	of	ADP
ftr-374	160	24	income	income	NOUN
ftr-374	160	25	and	and	CCONJ
ftr-374	160	26	deduction	deduction	NOUN
ftr-374	160	27	by	by	ADP
ftr-374	160	28	agreement	agreement	NOUN
ftr-374	160	29	.	.	PUNCT
ftr-374	161	1	the	the	DET
ftr-374	161	2	assignment	assignment	NOUN
ftr-374	161	3	of	of	ADP
ftr-374	161	4	partnership	partnership	NOUN
ftr-374	161	5	items	item	NOUN
ftr-374	161	6	is	be	AUX
ftr-374	161	7	respected	respect	VERB
ftr-374	161	8	as	as	ADV
ftr-374	161	9	long	long	ADV
ftr-374	161	10	as	as	SCONJ
ftr-374	161	11	there	there	PRON
ftr-374	161	12	is	be	VERB
ftr-374	161	13	a	a	DET
ftr-374	161	14	corresponding	corresponding	ADJ
ftr-374	161	15	economic	economic	ADJ
ftr-374	161	16	consequence	consequence	NOUN
ftr-374	161	17	to	to	ADP
ftr-374	161	18	the	the	DET
ftr-374	161	19	assignment	assignment	NOUN
ftr-374	161	20	.	.	PUNCT
ftr-374	162	1	the	the	DET
ftr-374	162	2	partnership	partnership	NOUN
ftr-374	162	3	capital	capital	NOUN
ftr-374	162	4	accounts	account	NOUN
ftr-374	162	5	reflect	reflect	VERB
ftr-374	162	6	the	the	DET
ftr-374	162	7	partners	partner	NOUN
ftr-374	162	8	’	'	PUNCT
ftr-374	162	9	economic	economic	ADJ
ftr-374	162	10	arrangement	arrangement	NOUN
ftr-374	162	11	as	as	ADV
ftr-374	162	12	long	long	ADV
ftr-374	162	13	as	as	SCONJ
ftr-374	162	14	the	the	DET
ftr-374	162	15	capital	capital	NOUN
ftr-374	162	16	accounts	account	NOUN
ftr-374	162	17	control	control	VERB
ftr-374	162	18	the	the	DET
ftr-374	162	19	amount	amount	NOUN
ftr-374	162	20	that	that	PRON
ftr-374	162	21	a	a	DET
ftr-374	162	22	partner	partner	NOUN
ftr-374	162	23	can	can	AUX
ftr-374	162	24	ultimately	ultimately	ADV
ftr-374	162	25	withdraw	withdraw	VERB
ftr-374	162	26	from	from	ADP
ftr-374	162	27	the	the	DET
ftr-374	162	28	partnership.21	partnership.21	PROPN
ftr-374	162	29	thus	thus	ADV
ftr-374	162	30	,	,	PUNCT
ftr-374	162	31	the	the	DET
ftr-374	162	32	assignment	assignment	NOUN
ftr-374	162	33	of	of	ADP
ftr-374	162	34	$	$	SYM
ftr-374	162	35	30,000	30,000	NUM
ftr-374	162	36	gain	gain	NOUN
ftr-374	162	37	to	to	ADP
ftr-374	162	38	one	one	NUM
ftr-374	162	39	of	of	ADP
ftr-374	162	40	the	the	DET
ftr-374	162	41	partners	partner	NOUN
ftr-374	162	42	has	have	VERB
ftr-374	162	43	an	an	DET
ftr-374	162	44	economic	economic	ADJ
ftr-374	162	45	impact	impact	NOUN
ftr-374	162	46	if	if	SCONJ
ftr-374	162	47	the	the	DET
ftr-374	162	48	gain	gain	NOUN
ftr-374	162	49	is	be	AUX
ftr-374	162	50	recoverable	recoverable	ADJ
ftr-374	162	51	by	by	ADP
ftr-374	162	52	the	the	DET
ftr-374	162	53	partner	partner	NOUN
ftr-374	162	54	through	through	ADP
ftr-374	162	55	liquidation	liquidation	NOUN
ftr-374	162	56	of	of	ADP
ftr-374	162	57	the	the	DET
ftr-374	162	58	partner	partner	NOUN
ftr-374	162	59	’s	’s	PART
ftr-374	162	60	interest	interest	NOUN
ftr-374	162	61	or	or	CCONJ
ftr-374	162	62	earlier	early	ADV
ftr-374	162	63	in	in	ADP
ftr-374	162	64	a	a	DET
ftr-374	162	65	non	non	ADJ
ftr-374	162	66	-	-	ADJ
ftr-374	162	67	liquidating	liquidating	ADJ
ftr-374	162	68	distribution	distribution	NOUN
ftr-374	162	69	.	.	PUNCT
ftr-374	163	1	accordingly	accordingly	ADV
ftr-374	163	2	,	,	PUNCT
ftr-374	163	3	the	the	DET
ftr-374	163	4	regulations	regulation	NOUN
ftr-374	163	5	provide	provide	VERB
ftr-374	163	6	that	that	SCONJ
ftr-374	163	7	in	in	ADP
ftr-374	163	8	order	order	NOUN
ftr-374	163	9	for	for	SCONJ
ftr-374	163	10	allocations	allocation	NOUN
ftr-374	163	11	to	to	PART
ftr-374	163	12	be	be	AUX
ftr-374	163	13	treated	treat	VERB
ftr-374	163	14	as	as	ADP
ftr-374	163	15	having	have	VERB
ftr-374	163	16	economic	economic	ADJ
ftr-374	163	17	effect	effect	NOUN
ftr-374	163	18	for	for	ADP
ftr-374	163	19	tax	tax	NOUN
ftr-374	163	20	purposes	purpose	NOUN
ftr-374	163	21	,	,	PUNCT
ftr-374	163	22	allocations	allocation	NOUN
ftr-374	163	23	must	must	AUX
ftr-374	163	24	be	be	AUX
ftr-374	163	25	reflected	reflect	VERB
ftr-374	163	26	in	in	ADP
ftr-374	163	27	properly	properly	ADV
ftr-374	163	28	maintained	maintain	VERB
ftr-374	163	29	capital	capital	NOUN
ftr-374	163	30	accounts	account	NOUN
ftr-374	163	31	in	in	ADP
ftr-374	163	32	a	a	DET
ftr-374	163	33	partnership	partnership	NOUN
ftr-374	163	34	that	that	PRON
ftr-374	163	35	provides	provide	VERB
ftr-374	163	36	for	for	ADP
ftr-374	163	37	liquidation	liquidation	NOUN
ftr-374	163	38	distributions	distribution	NOUN
ftr-374	163	39	to	to	ADP
ftr-374	163	40	the	the	DET
ftr-374	163	41	partners	partner	NOUN
ftr-374	163	42	in	in	ADP
ftr-374	163	43	accord	accord	NOUN
ftr-374	163	44	with	with	ADP
ftr-374	163	45	positive	positive	ADJ
ftr-374	163	46	account	account	NOUN
ftr-374	163	47	balances	balance	NOUN
ftr-374	163	48	in	in	ADP
ftr-374	163	49	their	their	PRON
ftr-374	163	50	capital	capital	NOUN
ftr-374	163	51	accounts.22	accounts.22	PROPN
ftr-374	163	52	c.	c.	PROPN
ftr-374	164	1	basic	basic	PROPN
ftr-374	164	2	allocations−loss	allocations−loss	PROPN
ftr-374	164	3	items	item	NOUN
ftr-374	164	4	in	in	ADP
ftr-374	164	5	general	general	ADJ
ftr-374	164	6	,	,	PUNCT
ftr-374	164	7	the	the	DET
ftr-374	164	8	allocation	allocation	NOUN
ftr-374	164	9	of	of	ADP
ftr-374	164	10	loss	loss	NOUN
ftr-374	164	11	follows	follow	VERB
ftr-374	164	12	the	the	DET
ftr-374	164	13	same	same	ADJ
ftr-374	164	14	pattern	pattern	NOUN
ftr-374	164	15	as	as	ADP
ftr-374	164	16	allocations	allocation	NOUN
ftr-374	164	17	of	of	ADP
ftr-374	164	18	gain	gain	NOUN
ftr-374	164	19	.	.	PUNCT
ftr-374	165	1	loss	loss	NOUN
ftr-374	165	2	may	may	AUX
ftr-374	165	3	be	be	AUX
ftr-374	165	4	allocated	allocate	VERB
ftr-374	165	5	to	to	ADP
ftr-374	165	6	partners	partner	NOUN
ftr-374	165	7	for	for	ADP
ftr-374	165	8	tax	tax	NOUN
ftr-374	165	9	purposes	purpose	NOUN
ftr-374	165	10	as	as	ADV
ftr-374	165	11	long	long	ADV
ftr-374	165	12	as	as	SCONJ
ftr-374	165	13	the	the	DET
ftr-374	165	14	allocation	allocation	NOUN
ftr-374	165	15	reflects	reflect	VERB
ftr-374	165	16	an	an	DET
ftr-374	165	17	allocation	allocation	NOUN
ftr-374	165	18	of	of	ADP
ftr-374	165	19	the	the	DET
ftr-374	165	20	economic	economic	ADJ
ftr-374	165	21	burden	burden	NOUN
ftr-374	165	22	of	of	ADP
ftr-374	165	23	the	the	DET
ftr-374	165	24	loss	loss	NOUN
ftr-374	165	25	.	.	PUNCT
ftr-374	166	1	the	the	DET
ftr-374	166	2	regime	regime	NOUN
ftr-374	166	3	of	of	ADP
ftr-374	166	4	loss	loss	NOUN
ftr-374	166	5	allocations	allocation	NOUN
ftr-374	166	6	is	be	AUX
ftr-374	166	7	more	more	ADV
ftr-374	166	8	complex	complex	ADJ
ftr-374	166	9	,	,	PUNCT
ftr-374	166	10	however	however	ADV
ftr-374	166	11	,	,	PUNCT
ftr-374	166	12	because	because	SCONJ
ftr-374	166	13	of	of	ADP
ftr-374	166	14	the	the	DET
ftr-374	166	15	use	use	NOUN
ftr-374	166	16	of	of	ADP
ftr-374	166	17	partnerships	partnership	NOUN
ftr-374	166	18	as	as	ADP
ftr-374	166	19	vehicles	vehicle	NOUN
ftr-374	166	20	in	in	ADP
ftr-374	166	21	tax	tax	NOUN
ftr-374	166	22	shelter	shelter	NOUN
ftr-374	166	23	transactions	transaction	NOUN
ftr-374	166	24	for	for	ADP
ftr-374	166	25	creating	create	VERB
ftr-374	166	26	tax	tax	NOUN
ftr-374	166	27	loss	loss	NOUN
ftr-374	166	28	deductions	deduction	NOUN
ftr-374	166	29	that	that	PRON
ftr-374	166	30	are	be	AUX
ftr-374	166	31	divorced	divorce	VERB
ftr-374	166	32	from	from	ADP
ftr-374	166	33	economic	economic	ADJ
ftr-374	166	34	losses	loss	NOUN
ftr-374	166	35	.	.	PUNCT
ftr-374	167	1	the	the	DET
ftr-374	167	2	detailed	detailed	ADJ
ftr-374	167	3	complexity	complexity	NOUN
ftr-374	167	4	of	of	ADP
ftr-374	167	5	the	the	DET
ftr-374	167	6	section	section	NOUN
ftr-374	167	7	704(b	704(b	PROPN
ftr-374	167	8	)	)	PUNCT
ftr-374	167	9	regulations	regulation	NOUN
ftr-374	167	10	is	be	AUX
ftr-374	167	11	beyond	beyond	ADP
ftr-374	167	12	the	the	DET
ftr-374	167	13	scope	scope	NOUN
ftr-374	167	14	of	of	ADP
ftr-374	167	15	this	this	DET
ftr-374	167	16	paper	paper	NOUN
ftr-374	167	17	.	.	PUNCT
ftr-374	168	1	nonetheless	nonetheless	ADV
ftr-374	168	2	,	,	PUNCT
ftr-374	168	3	the	the	DET
ftr-374	168	4	fundamental	fundamental	ADJ
ftr-374	168	5	principles	principle	NOUN
ftr-374	168	6	are	be	AUX
ftr-374	168	7	reasonably	reasonably	ADV
ftr-374	168	8	accessible	accessible	ADJ
ftr-374	168	9	.	.	PUNCT
ftr-374	169	1	there	there	PRON
ftr-374	169	2	are	be	VERB
ftr-374	169	3	basically	basically	ADV
ftr-374	169	4	three	three	NUM
ftr-374	169	5	guiding	guide	VERB
ftr-374	169	6	principles	principle	NOUN
ftr-374	169	7	under	under	ADP
ftr-374	169	8	the	the	DET
ftr-374	169	9	regulations	regulation	NOUN
ftr-374	169	10	.	.	PUNCT
ftr-374	170	1	21	21	NUM
ftr-374	170	2	.	.	PUNCT
ftr-374	171	1	these	these	DET
ftr-374	171	2	rules	rule	NOUN
ftr-374	171	3	have	have	AUX
ftr-374	171	4	been	be	AUX
ftr-374	171	5	criticized	criticize	VERB
ftr-374	171	6	because	because	SCONJ
ftr-374	171	7	the	the	DET
ftr-374	171	8	flexibility	flexibility	NOUN
ftr-374	171	9	inherent	inherent	ADJ
ftr-374	171	10	in	in	ADP
ftr-374	171	11	the	the	DET
ftr-374	171	12	partnership	partnership	NOUN
ftr-374	171	13	scheme	scheme	NOUN
ftr-374	171	14	does	do	AUX
ftr-374	171	15	permit	permit	VERB
ftr-374	171	16	partners	partner	NOUN
ftr-374	171	17	to	to	PART
ftr-374	171	18	reallocate	reallocate	VERB
ftr-374	171	19	income	income	NOUN
ftr-374	171	20	in	in	ADP
ftr-374	171	21	ways	way	NOUN
ftr-374	171	22	that	that	PRON
ftr-374	171	23	do	do	AUX
ftr-374	171	24	not	not	PART
ftr-374	171	25	necessarily	necessarily	ADV
ftr-374	171	26	reflect	reflect	VERB
ftr-374	171	27	overall	overall	ADJ
ftr-374	171	28	economic	economic	ADJ
ftr-374	171	29	income	income	NOUN
ftr-374	171	30	.	.	PUNCT
ftr-374	172	1	lokken	lokken	PROPN
ftr-374	172	2	,	,	PUNCT
ftr-374	172	3	supra	supra	PROPN
ftr-374	172	4	note	note	NOUN
ftr-374	172	5	3	3	NUM
ftr-374	172	6	,	,	PUNCT
ftr-374	172	7	259	259	NUM
ftr-374	172	8	.	.	NOUN
ftr-374	172	9	22	22	NUM
ftr-374	172	10	.	.	PUNCT
ftr-374	173	1	treas	treas	PROPN
ftr-374	173	2	.	.	PUNCT
ftr-374	174	1	reg	reg	PROPN
ftr-374	174	2	.	.	PUNCT
ftr-374	175	1	§	§	PROPN
ftr-374	175	2	1.714	1.714	NUM
ftr-374	175	3	-	-	SYM
ftr-374	175	4	1(b)(2)(ii)(b)(2	1(b)(2)(ii)(b)(2	NUM
ftr-374	175	5	)	)	PUNCT
ftr-374	175	6	.	.	PUNCT
ftr-374	176	1	2009	2009	NUM
ftr-374	176	2	]	]	PUNCT
ftr-374	176	3	built	build	VERB
ftr-374	176	4	-	-	PUNCT
ftr-374	176	5	in	in	ADP
ftr-374	176	6	gain	gain	NOUN
ftr-374	176	7	and	and	CCONJ
ftr-374	176	8	built	build	VERB
ftr-374	176	9	-	-	PUNCT
ftr-374	176	10	in	in	ADP
ftr-374	176	11	loss	loss	NOUN
ftr-374	176	12	609	609	NUM
ftr-374	176	13	1	1	NUM
ftr-374	176	14	.	.	PUNCT
ftr-374	177	1	you	you	PRON
ftr-374	177	2	can	can	AUX
ftr-374	177	3	always	always	ADV
ftr-374	177	4	allocate	allocate	VERB
ftr-374	177	5	loss	loss	NOUN
ftr-374	177	6	items	item	NOUN
ftr-374	177	7	to	to	ADP
ftr-374	177	8	the	the	DET
ftr-374	177	9	positive	positive	ADJ
ftr-374	177	10	balance	balance	NOUN
ftr-374	177	11	in	in	ADP
ftr-374	177	12	a	a	DET
ftr-374	177	13	partner	partner	NOUN
ftr-374	177	14	’s	’s	PART
ftr-374	177	15	capital	capital	NOUN
ftr-374	177	16	account	account	NOUN
ftr-374	177	17	.	.	PUNCT
ftr-374	178	1	as	as	ADV
ftr-374	178	2	long	long	ADV
ftr-374	178	3	as	as	SCONJ
ftr-374	178	4	no	no	DET
ftr-374	178	5	partner	partner	NOUN
ftr-374	178	6	has	have	VERB
ftr-374	178	7	a	a	DET
ftr-374	178	8	deficit	deficit	NOUN
ftr-374	178	9	capital	capital	NOUN
ftr-374	178	10	account	account	NOUN
ftr-374	178	11	balance	balance	NOUN
ftr-374	178	12	,	,	PUNCT
ftr-374	178	13	and	and	CCONJ
ftr-374	178	14	reductions	reduction	NOUN
ftr-374	178	15	in	in	ADP
ftr-374	178	16	a	a	DET
ftr-374	178	17	partner	partner	NOUN
ftr-374	178	18	’s	’s	PART
ftr-374	178	19	capital	capital	NOUN
ftr-374	178	20	account	account	NOUN
ftr-374	178	21	reflect	reflect	VERB
ftr-374	178	22	a	a	DET
ftr-374	178	23	reduction	reduction	NOUN
ftr-374	178	24	in	in	ADP
ftr-374	178	25	the	the	DET
ftr-374	178	26	amount	amount	NOUN
ftr-374	178	27	ultimately	ultimately	ADV
ftr-374	178	28	distributable	distributable	ADJ
ftr-374	178	29	to	to	ADP
ftr-374	178	30	a	a	DET
ftr-374	178	31	partner	partner	NOUN
ftr-374	178	32	,	,	PUNCT
ftr-374	178	33	the	the	DET
ftr-374	178	34	partner	partner	NOUN
ftr-374	178	35	whose	whose	DET
ftr-374	178	36	capital	capital	NOUN
ftr-374	178	37	account	account	NOUN
ftr-374	178	38	is	be	AUX
ftr-374	178	39	reduced	reduce	VERB
ftr-374	178	40	by	by	ADP
ftr-374	178	41	a	a	DET
ftr-374	178	42	loss	loss	NOUN
ftr-374	178	43	allocation	allocation	NOUN
ftr-374	178	44	bears	bear	VERB
ftr-374	178	45	the	the	DET
ftr-374	178	46	economic	economic	ADJ
ftr-374	178	47	burden	burden	NOUN
ftr-374	178	48	of	of	ADP
ftr-374	178	49	the	the	DET
ftr-374	178	50	loss.23	loss.23	PROPN
ftr-374	178	51	2	2	NUM
ftr-374	178	52	.	.	PUNCT
ftr-374	179	1	losses	loss	NOUN
ftr-374	179	2	can	can	AUX
ftr-374	179	3	be	be	AUX
ftr-374	179	4	allocated	allocate	VERB
ftr-374	179	5	against	against	ADP
ftr-374	179	6	capital	capital	NOUN
ftr-374	179	7	that	that	PRON
ftr-374	179	8	a	a	DET
ftr-374	179	9	partner	partner	NOUN
ftr-374	179	10	is	be	AUX
ftr-374	179	11	committed	commit	VERB
ftr-374	179	12	to	to	PART
ftr-374	179	13	contribute	contribute	VERB
ftr-374	179	14	to	to	ADP
ftr-374	179	15	the	the	DET
ftr-374	179	16	partnership	partnership	NOUN
ftr-374	179	17	in	in	ADP
ftr-374	179	18	the	the	DET
ftr-374	179	19	future	future	NOUN
ftr-374	179	20	,	,	PUNCT
ftr-374	179	21	including	include	VERB
ftr-374	179	22	a	a	DET
ftr-374	179	23	deficit	deficit	NOUN
ftr-374	179	24	restoration	restoration	NOUN
ftr-374	179	25	obligation	obligation	NOUN
ftr-374	179	26	or	or	CCONJ
ftr-374	179	27	partner	partner	NOUN
ftr-374	179	28	recourse	recourse	NOUN
ftr-374	179	29	debt	debt	NOUN
ftr-374	179	30	.	.	PUNCT
ftr-374	180	1	to	to	ADP
ftr-374	180	2	the	the	DET
ftr-374	180	3	extent	extent	NOUN
ftr-374	180	4	that	that	SCONJ
ftr-374	180	5	a	a	DET
ftr-374	180	6	partner	partner	NOUN
ftr-374	180	7	is	be	AUX
ftr-374	180	8	liable	liable	ADJ
ftr-374	180	9	to	to	PART
ftr-374	180	10	restore	restore	VERB
ftr-374	180	11	a	a	DET
ftr-374	180	12	negative	negative	ADJ
ftr-374	180	13	capital	capital	NOUN
ftr-374	180	14	account	account	NOUN
ftr-374	180	15	,	,	PUNCT
ftr-374	180	16	thereby	thereby	ADV
ftr-374	180	17	making	make	VERB
ftr-374	180	18	the	the	DET
ftr-374	180	19	other	other	ADJ
ftr-374	180	20	partners	partner	NOUN
ftr-374	180	21	whole	whole	ADJ
ftr-374	180	22	for	for	ADP
ftr-374	180	23	positive	positive	ADJ
ftr-374	180	24	capital	capital	NOUN
ftr-374	180	25	account	account	NOUN
ftr-374	180	26	balances	balance	NOUN
ftr-374	180	27	,	,	PUNCT
ftr-374	180	28	the	the	DET
ftr-374	180	29	partner	partner	NOUN
ftr-374	180	30	with	with	ADP
ftr-374	180	31	an	an	DET
ftr-374	180	32	obligation	obligation	NOUN
ftr-374	180	33	to	to	PART
ftr-374	180	34	restore	restore	VERB
ftr-374	180	35	a	a	DET
ftr-374	180	36	deficit	deficit	NOUN
ftr-374	180	37	capital	capital	NOUN
ftr-374	180	38	account	account	NOUN
ftr-374	180	39	will	will	AUX
ftr-374	180	40	bear	bear	VERB
ftr-374	180	41	the	the	DET
ftr-374	180	42	economic	economic	ADJ
ftr-374	180	43	burden	burden	NOUN
ftr-374	180	44	of	of	ADP
ftr-374	180	45	any	any	DET
ftr-374	180	46	loss	loss	NOUN
ftr-374	180	47	allocation.24	allocation.24	NOUN
ftr-374	180	48	3	3	NUM
ftr-374	180	49	.	.	PUNCT
ftr-374	181	1	no	no	DET
ftr-374	181	2	allocation	allocation	NOUN
ftr-374	181	3	of	of	ADP
ftr-374	181	4	deductions	deduction	NOUN
ftr-374	181	5	financed	finance	VERB
ftr-374	181	6	by	by	ADP
ftr-374	181	7	nonrecourse	nonrecourse	PROPN
ftr-374	181	8	debt25	debt25	PROPN
ftr-374	181	9	can	can	AUX
ftr-374	181	10	have	have	VERB
ftr-374	181	11	economic	economic	ADJ
ftr-374	181	12	effect	effect	NOUN
ftr-374	181	13	.	.	PUNCT
ftr-374	182	1	loss	loss	NOUN
ftr-374	182	2	items	item	NOUN
ftr-374	182	3	which	which	PRON
ftr-374	182	4	no	no	DET
ftr-374	182	5	partner	partner	NOUN
ftr-374	182	6	is	be	AUX
ftr-374	182	7	ultimately	ultimately	ADV
ftr-374	182	8	obligated	obligate	VERB
ftr-374	182	9	to	to	PART
ftr-374	182	10	restore	restore	VERB
ftr-374	182	11	may	may	AUX
ftr-374	182	12	be	be	AUX
ftr-374	182	13	allocated	allocate	VERB
ftr-374	182	14	to	to	ADP
ftr-374	182	15	the	the	DET
ftr-374	182	16	partners	partner	NOUN
ftr-374	182	17	in	in	ADP
ftr-374	182	18	proportion	proportion	NOUN
ftr-374	182	19	to	to	ADP
ftr-374	182	20	each	each	DET
ftr-374	182	21	partner	partner	NOUN
ftr-374	182	22	’s	’s	PART
ftr-374	182	23	allocation	allocation	NOUN
ftr-374	182	24	of	of	ADP
ftr-374	182	25	the	the	DET
ftr-374	182	26	income	income	NOUN
ftr-374	182	27	or	or	CCONJ
ftr-374	182	28	gain	gain	NOUN
ftr-374	182	29	that	that	PRON
ftr-374	182	30	will	will	AUX
ftr-374	182	31	be	be	AUX
ftr-374	182	32	recognized	recognize	VERB
ftr-374	182	33	on	on	ADP
ftr-374	182	34	payment	payment	NOUN
ftr-374	182	35	of	of	ADP
ftr-374	182	36	partnership	partnership	NOUN
ftr-374	182	37	liabilities	liability	NOUN
ftr-374	182	38	that	that	PRON
ftr-374	182	39	gave	give	VERB
ftr-374	182	40	rise	rise	NOUN
ftr-374	182	41	to	to	ADP
ftr-374	182	42	the	the	DET
ftr-374	182	43	item	item	NOUN
ftr-374	182	44	(	(	PUNCT
ftr-374	182	45	a	a	DET
ftr-374	182	46	minimum	minimum	ADJ
ftr-374	182	47	gain	gain	NOUN
ftr-374	182	48	chargeback	chargeback	NOUN
ftr-374	182	49	)	)	PUNCT
ftr-374	182	50	,	,	PUNCT
ftr-374	182	51	e.g.	e.g.	ADV
ftr-374	182	52	nonrecourse	nonrecourse	NOUN
ftr-374	182	53	debt	debt	NOUN
ftr-374	182	54	funded	fund	VERB
ftr-374	182	55	items	item	NOUN
ftr-374	182	56	are	be	AUX
ftr-374	182	57	allocable	allocable	ADJ
ftr-374	182	58	by	by	ADP
ftr-374	182	59	profit	profit	NOUN
ftr-374	182	60	share.26	share.26	ADJ
ftr-374	182	61	23	23	NUM
ftr-374	182	62	.	.	PUNCT
ftr-374	183	1	this	this	DET
ftr-374	183	2	principle	principle	NOUN
ftr-374	183	3	is	be	AUX
ftr-374	183	4	derived	derive	VERB
ftr-374	183	5	from	from	ADP
ftr-374	183	6	the	the	DET
ftr-374	183	7	rules	rule	NOUN
ftr-374	183	8	of	of	ADP
ftr-374	183	9	treas	treas	PROPN
ftr-374	183	10	.	.	PUNCT
ftr-374	184	1	reg	reg	PROPN
ftr-374	184	2	.	.	PUNCT
ftr-374	185	1	§	§	PROPN
ftr-374	185	2	1.7041(b)(2)(ii	1.7041(b)(2)(ii	NUM
ftr-374	185	3	)	)	PUNCT
ftr-374	185	4	(	(	PUNCT
ftr-374	185	5	substantial	substantial	ADJ
ftr-374	185	6	economic	economic	ADJ
ftr-374	185	7	effect	effect	NOUN
ftr-374	185	8	)	)	PUNCT
ftr-374	185	9	,	,	PUNCT
ftr-374	185	10	(	(	PUNCT
ftr-374	185	11	b)(2)(ii)(d	b)(2)(ii)(d	INTJ
ftr-374	185	12	)	)	PUNCT
ftr-374	185	13	(	(	PUNCT
ftr-374	185	14	the	the	DET
ftr-374	185	15	alternative	alternative	ADJ
ftr-374	185	16	economic	economic	ADJ
ftr-374	185	17	effects	effect	NOUN
ftr-374	185	18	test	test	NOUN
ftr-374	185	19	)	)	PUNCT
ftr-374	185	20	,	,	PUNCT
ftr-374	185	21	and	and	CCONJ
ftr-374	185	22	(	(	PUNCT
ftr-374	185	23	b)(2)(ii)(i	b)(2)(ii)(i	NOUN
ftr-374	185	24	)	)	PUNCT
ftr-374	185	25	(	(	PUNCT
ftr-374	185	26	economic	economic	ADJ
ftr-374	185	27	effect	effect	NOUN
ftr-374	185	28	equivalence	equivalence	NOUN
ftr-374	185	29	)	)	PUNCT
ftr-374	185	30	.	.	PUNCT
ftr-374	186	1	while	while	SCONJ
ftr-374	186	2	an	an	DET
ftr-374	186	3	allocated	allocate	VERB
ftr-374	186	4	loss	loss	NOUN
ftr-374	186	5	produces	produce	VERB
ftr-374	186	6	an	an	DET
ftr-374	186	7	immediate	immediate	ADJ
ftr-374	186	8	tax	tax	NOUN
ftr-374	186	9	deduction	deduction	NOUN
ftr-374	186	10	,	,	PUNCT
ftr-374	186	11	the	the	DET
ftr-374	186	12	ultimate	ultimate	ADJ
ftr-374	186	13	economic	economic	ADJ
ftr-374	186	14	burden	burden	NOUN
ftr-374	186	15	of	of	ADP
ftr-374	186	16	the	the	DET
ftr-374	186	17	loss	loss	NOUN
ftr-374	186	18	is	be	AUX
ftr-374	186	19	postponed	postpone	VERB
ftr-374	186	20	to	to	ADP
ftr-374	186	21	liquidation	liquidation	NOUN
ftr-374	186	22	of	of	ADP
ftr-374	186	23	the	the	DET
ftr-374	186	24	partnership	partnership	NOUN
ftr-374	186	25	.	.	PUNCT
ftr-374	187	1	however	however	ADV
ftr-374	187	2	,	,	PUNCT
ftr-374	187	3	as	as	SCONJ
ftr-374	187	4	the	the	DET
ftr-374	187	5	loss	loss	NOUN
ftr-374	187	6	is	be	AUX
ftr-374	187	7	immediately	immediately	ADV
ftr-374	187	8	reflected	reflect	VERB
ftr-374	187	9	in	in	ADP
ftr-374	187	10	a	a	DET
ftr-374	187	11	devaluation	devaluation	NOUN
ftr-374	187	12	of	of	ADP
ftr-374	187	13	a	a	DET
ftr-374	187	14	partner	partner	NOUN
ftr-374	187	15	’s	’s	PART
ftr-374	187	16	capital	capital	NOUN
ftr-374	187	17	account	account	NOUN
ftr-374	187	18	,	,	PUNCT
ftr-374	187	19	in	in	ADP
ftr-374	187	20	effect	effect	NOUN
ftr-374	187	21	the	the	DET
ftr-374	187	22	economic	economic	ADJ
ftr-374	187	23	impact	impact	NOUN
ftr-374	187	24	of	of	ADP
ftr-374	187	25	the	the	DET
ftr-374	187	26	loss	loss	NOUN
ftr-374	187	27	is	be	AUX
ftr-374	187	28	immediately	immediately	ADV
ftr-374	187	29	realized	realize	VERB
ftr-374	187	30	in	in	ADP
ftr-374	187	31	a	a	DET
ftr-374	187	32	devaluation	devaluation	NOUN
ftr-374	187	33	of	of	ADP
ftr-374	187	34	the	the	DET
ftr-374	187	35	value	value	NOUN
ftr-374	187	36	of	of	ADP
ftr-374	187	37	the	the	DET
ftr-374	187	38	partner	partner	NOUN
ftr-374	187	39	’s	’s	PART
ftr-374	187	40	interest	interest	NOUN
ftr-374	187	41	relative	relative	ADJ
ftr-374	187	42	to	to	ADP
ftr-374	187	43	the	the	DET
ftr-374	187	44	interests	interest	NOUN
ftr-374	187	45	of	of	ADP
ftr-374	187	46	other	other	ADJ
ftr-374	187	47	partners	partner	NOUN
ftr-374	187	48	.	.	PUNCT
ftr-374	188	1	24	24	NUM
ftr-374	188	2	.	.	PUNCT
ftr-374	189	1	this	this	DET
ftr-374	189	2	principle	principle	NOUN
ftr-374	189	3	is	be	AUX
ftr-374	189	4	part	part	NOUN
ftr-374	189	5	of	of	ADP
ftr-374	189	6	the	the	DET
ftr-374	189	7	economic	economic	ADJ
ftr-374	189	8	effect	effect	NOUN
ftr-374	189	9	test	test	NOUN
ftr-374	189	10	itself	itself	PRON
ftr-374	189	11	.	.	PUNCT
ftr-374	190	1	treas	treas	PROPN
ftr-374	190	2	.	.	PUNCT
ftr-374	191	1	reg	reg	PROPN
ftr-374	191	2	.	.	PUNCT
ftr-374	192	1	§	§	PROPN
ftr-374	192	2	1.704	1.704	NUM
ftr-374	192	3	-	-	NUM
ftr-374	192	4	1(b)(2)(ii)(c	1(b)(2)(ii)(c	NUM
ftr-374	192	5	)	)	PUNCT
ftr-374	192	6	.	.	PUNCT
ftr-374	193	1	this	this	DET
ftr-374	193	2	principle	principle	NOUN
ftr-374	193	3	permits	permit	VERB
ftr-374	193	4	an	an	DET
ftr-374	193	5	immediate	immediate	ADJ
ftr-374	193	6	deduction	deduction	NOUN
ftr-374	193	7	for	for	ADP
ftr-374	193	8	a	a	DET
ftr-374	193	9	loss	loss	NOUN
ftr-374	193	10	that	that	PRON
ftr-374	193	11	is	be	AUX
ftr-374	193	12	funded	fund	VERB
ftr-374	193	13	by	by	ADP
ftr-374	193	14	debt	debt	NOUN
ftr-374	193	15	,	,	PUNCT
ftr-374	193	16	a	a	DET
ftr-374	193	17	promise	promise	NOUN
ftr-374	193	18	to	to	PART
ftr-374	193	19	repay	repay	VERB
ftr-374	193	20	in	in	ADP
ftr-374	193	21	the	the	DET
ftr-374	193	22	future	future	NOUN
ftr-374	193	23	,	,	PUNCT
ftr-374	193	24	but	but	CCONJ
ftr-374	193	25	that	that	PRON
ftr-374	193	26	is	be	AUX
ftr-374	193	27	the	the	DET
ftr-374	193	28	case	case	NOUN
ftr-374	193	29	with	with	ADP
ftr-374	193	30	any	any	DET
ftr-374	193	31	debtfunded	debtfunde	VERB
ftr-374	193	32	expenditure	expenditure	NOUN
ftr-374	193	33	whether	whether	SCONJ
ftr-374	193	34	incurred	incur	VERB
ftr-374	193	35	inside	inside	ADP
ftr-374	193	36	or	or	CCONJ
ftr-374	193	37	outside	outside	ADP
ftr-374	193	38	of	of	ADP
ftr-374	193	39	a	a	DET
ftr-374	193	40	partnership	partnership	NOUN
ftr-374	193	41	.	.	PUNCT
ftr-374	194	1	25	25	NUM
ftr-374	194	2	.	.	PUNCT
ftr-374	195	1	nonrecourse	nonrecourse	NOUN
ftr-374	195	2	debt	debt	NOUN
ftr-374	195	3	is	be	AUX
ftr-374	195	4	debt	debt	NOUN
ftr-374	195	5	for	for	ADP
ftr-374	195	6	which	which	PRON
ftr-374	195	7	no	no	DET
ftr-374	195	8	partner	partner	NOUN
ftr-374	195	9	is	be	AUX
ftr-374	195	10	personally	personally	ADV
ftr-374	195	11	liable	liable	ADJ
ftr-374	195	12	.	.	PUNCT
ftr-374	196	1	treas	trea	NOUN
ftr-374	196	2	.	.	PUNCT
ftr-374	197	1	reg	reg	PROPN
ftr-374	197	2	.	.	PUNCT
ftr-374	198	1	§	§	PROPN
ftr-374	198	2	1.752	1.752	NUM
ftr-374	198	3	-	-	SYM
ftr-374	198	4	1(a)(2	1(a)(2	NUM
ftr-374	198	5	)	)	PUNCT
ftr-374	198	6	.	.	PUNCT
ftr-374	199	1	allocations	allocation	NOUN
ftr-374	199	2	of	of	ADP
ftr-374	199	3	items	item	NOUN
ftr-374	199	4	attributable	attributable	ADJ
ftr-374	199	5	to	to	ADP
ftr-374	199	6	nonrecourse	nonrecourse	NOUN
ftr-374	199	7	debt	debt	NOUN
ftr-374	199	8	may	may	AUX
ftr-374	199	9	be	be	AUX
ftr-374	199	10	made	make	VERB
ftr-374	199	11	in	in	ADP
ftr-374	199	12	conformity	conformity	NOUN
ftr-374	199	13	with	with	ADP
ftr-374	199	14	the	the	DET
ftr-374	199	15	safe	safe	ADJ
ftr-374	199	16	-	-	PUNCT
ftr-374	199	17	harbor	harbor	NOUN
ftr-374	199	18	described	describe	VERB
ftr-374	199	19	in	in	ADP
ftr-374	199	20	treas	treas	PROPN
ftr-374	199	21	.	.	PUNCT
ftr-374	200	1	reg	reg	PROPN
ftr-374	200	2	.	.	PUNCT
ftr-374	201	1	§	§	PROPN
ftr-374	201	2	1.704	1.704	NUM
ftr-374	201	3	-	-	SYM
ftr-374	201	4	2	2	NUM
ftr-374	201	5	.	.	NOUN
ftr-374	201	6	26	26	NUM
ftr-374	201	7	.	.	PUNCT
ftr-374	202	1	this	this	PRON
ftr-374	202	2	is	be	AUX
ftr-374	202	3	the	the	DET
ftr-374	202	4	minimum	minimum	ADJ
ftr-374	202	5	gain	gain	NOUN
ftr-374	202	6	concept	concept	NOUN
ftr-374	202	7	of	of	ADP
ftr-374	202	8	treas	treas	PROPN
ftr-374	202	9	.	.	PUNCT
ftr-374	203	1	reg	reg	PROPN
ftr-374	203	2	.	.	PUNCT
ftr-374	204	1	§	§	PROPN
ftr-374	204	2	1.704	1.704	NUM
ftr-374	204	3	-	-	NUM
ftr-374	204	4	2(d	2(d	NUM
ftr-374	204	5	)	)	PUNCT
ftr-374	204	6	,	,	PUNCT
ftr-374	204	7	which	which	PRON
ftr-374	204	8	is	be	AUX
ftr-374	204	9	consistent	consistent	ADJ
ftr-374	204	10	with	with	ADP
ftr-374	204	11	the	the	DET
ftr-374	204	12	normal	normal	ADJ
ftr-374	204	13	tax	tax	NOUN
ftr-374	204	14	treatment	treatment	NOUN
ftr-374	204	15	of	of	ADP
ftr-374	204	16	nonrecourse	nonrecourse	NOUN
ftr-374	204	17	debt	debt	NOUN
ftr-374	204	18	funded	fund	VERB
ftr-374	204	19	expenditures	expenditure	NOUN
ftr-374	204	20	by	by	ADP
ftr-374	204	21	a	a	DET
ftr-374	204	22	single	single	ADJ
ftr-374	204	23	taxpayer	taxpayer	NOUN
ftr-374	204	24	.	.	PUNCT
ftr-374	205	1	610	610	NUM
ftr-374	205	2	florida	florida	PROPN
ftr-374	205	3	tax	tax	NOUN
ftr-374	205	4	review	review	NOUN
ftr-374	205	5	[	[	X
ftr-374	205	6	vol	vol	NOUN
ftr-374	205	7	.	.	PUNCT
ftr-374	205	8	9:6	9:6	NUM
ftr-374	205	9	d.	d.	PROPN
ftr-374	205	10	basic	basic	ADJ
ftr-374	205	11	tax	tax	NOUN
ftr-374	205	12	principles	principle	NOUN
ftr-374	205	13	−	−	NOUN
ftr-374	205	14	contribution	contribution	NOUN
ftr-374	205	15	of	of	ADP
ftr-374	205	16	property	property	NOUN
ftr-374	205	17	in	in	ADP
ftr-374	205	18	general	general	ADJ
ftr-374	205	19	,	,	PUNCT
ftr-374	205	20	gain	gain	NOUN
ftr-374	205	21	or	or	CCONJ
ftr-374	205	22	loss	loss	NOUN
ftr-374	205	23	is	be	AUX
ftr-374	205	24	recognized	recognize	VERB
ftr-374	205	25	on	on	ADP
ftr-374	205	26	an	an	DET
ftr-374	205	27	exchange	exchange	NOUN
ftr-374	205	28	of	of	ADP
ftr-374	205	29	property	property	NOUN
ftr-374	205	30	for	for	ADP
ftr-374	205	31	a	a	DET
ftr-374	205	32	different	different	ADJ
ftr-374	205	33	asset,27	asset,27	NOUN
ftr-374	205	34	which	which	PRON
ftr-374	205	35	could	could	AUX
ftr-374	205	36	include	include	VERB
ftr-374	205	37	the	the	DET
ftr-374	205	38	contribution	contribution	NOUN
ftr-374	205	39	of	of	ADP
ftr-374	205	40	property	property	NOUN
ftr-374	205	41	in	in	ADP
ftr-374	205	42	exchange	exchange	NOUN
ftr-374	205	43	for	for	ADP
ftr-374	205	44	an	an	DET
ftr-374	205	45	interest	interest	NOUN
ftr-374	205	46	in	in	ADP
ftr-374	205	47	a	a	DET
ftr-374	205	48	partnership	partnership	NOUN
ftr-374	205	49	.	.	PUNCT
ftr-374	206	1	however	however	ADV
ftr-374	206	2	,	,	PUNCT
ftr-374	206	3	subchapter	subchapter	PROPN
ftr-374	206	4	k	k	PROPN
ftr-374	206	5	provides	provide	VERB
ftr-374	206	6	a	a	DET
ftr-374	206	7	nonrecognition	nonrecognition	NOUN
ftr-374	206	8	regime	regime	NOUN
ftr-374	206	9	that	that	PRON
ftr-374	206	10	results	result	VERB
ftr-374	206	11	in	in	ADP
ftr-374	206	12	tax	tax	NOUN
ftr-374	206	13	-	-	PUNCT
ftr-374	206	14	deferral	deferral	NOUN
ftr-374	206	15	for	for	ADP
ftr-374	206	16	transfers	transfer	NOUN
ftr-374	206	17	of	of	ADP
ftr-374	206	18	property	property	NOUN
ftr-374	206	19	by	by	ADP
ftr-374	206	20	a	a	DET
ftr-374	206	21	partner	partner	NOUN
ftr-374	206	22	to	to	ADP
ftr-374	206	23	a	a	DET
ftr-374	206	24	partnership	partnership	NOUN
ftr-374	206	25	.	.	PUNCT
ftr-374	207	1	recognition	recognition	NOUN
ftr-374	207	2	of	of	ADP
ftr-374	207	3	gain	gain	NOUN
ftr-374	207	4	or	or	CCONJ
ftr-374	207	5	loss	loss	NOUN
ftr-374	207	6	is	be	AUX
ftr-374	207	7	deferred	defer	VERB
ftr-374	207	8	through	through	ADP
ftr-374	207	9	statutory	statutory	ADJ
ftr-374	207	10	provisions	provision	NOUN
ftr-374	207	11	that	that	PRON
ftr-374	207	12	exchange	exchange	VERB
ftr-374	207	13	the	the	DET
ftr-374	207	14	tax	tax	NOUN
ftr-374	207	15	basis	basis	NOUN
ftr-374	207	16	of	of	ADP
ftr-374	207	17	contributed	contribute	VERB
ftr-374	207	18	property	property	NOUN
ftr-374	207	19	for	for	ADP
ftr-374	207	20	the	the	DET
ftr-374	207	21	contributor	contributor	NOUN
ftr-374	207	22	’s	’s	PART
ftr-374	207	23	basis	basis	NOUN
ftr-374	207	24	in	in	ADP
ftr-374	207	25	the	the	DET
ftr-374	207	26	received	receive	VERB
ftr-374	207	27	partnership	partnership	NOUN
ftr-374	207	28	interest	interest	NOUN
ftr-374	207	29	,	,	PUNCT
ftr-374	207	30	and	and	CCONJ
ftr-374	207	31	transfer	transfer	VERB
ftr-374	207	32	the	the	DET
ftr-374	207	33	contributor	contributor	NOUN
ftr-374	207	34	’s	’s	PART
ftr-374	207	35	basis	basis	NOUN
ftr-374	207	36	in	in	ADP
ftr-374	207	37	contributed	contribute	VERB
ftr-374	207	38	property	property	NOUN
ftr-374	207	39	to	to	ADP
ftr-374	207	40	the	the	DET
ftr-374	207	41	partnership	partnership	NOUN
ftr-374	207	42	.	.	PUNCT
ftr-374	208	1	thus	thus	ADV
ftr-374	208	2	,	,	PUNCT
ftr-374	208	3	section	section	NOUN
ftr-374	208	4	721	721	NUM
ftr-374	208	5	provides	provide	VERB
ftr-374	208	6	that	that	SCONJ
ftr-374	208	7	no	no	DET
ftr-374	208	8	gain	gain	NOUN
ftr-374	208	9	or	or	CCONJ
ftr-374	208	10	loss	loss	NOUN
ftr-374	208	11	will	will	AUX
ftr-374	208	12	be	be	AUX
ftr-374	208	13	recognized	recognize	VERB
ftr-374	208	14	by	by	ADP
ftr-374	208	15	a	a	DET
ftr-374	208	16	partner	partner	NOUN
ftr-374	208	17	or	or	CCONJ
ftr-374	208	18	a	a	DET
ftr-374	208	19	partnership	partnership	NOUN
ftr-374	208	20	in	in	ADP
ftr-374	208	21	the	the	DET
ftr-374	208	22	contribution	contribution	NOUN
ftr-374	208	23	of	of	ADP
ftr-374	208	24	property	property	NOUN
ftr-374	208	25	in	in	ADP
ftr-374	208	26	exchange	exchange	NOUN
ftr-374	208	27	for	for	ADP
ftr-374	208	28	a	a	DET
ftr-374	208	29	partnership	partnership	NOUN
ftr-374	208	30	interest.28	interest.28	NOUN
ftr-374	208	31	section	section	NOUN
ftr-374	208	32	722	722	NUM
ftr-374	208	33	provides	provide	VERB
ftr-374	208	34	that	that	SCONJ
ftr-374	208	35	a	a	DET
ftr-374	208	36	partner	partner	NOUN
ftr-374	208	37	’s	’s	PART
ftr-374	208	38	basis	basis	NOUN
ftr-374	208	39	in	in	ADP
ftr-374	208	40	the	the	DET
ftr-374	208	41	partner	partner	NOUN
ftr-374	208	42	’s	’s	PART
ftr-374	208	43	partnership	partnership	NOUN
ftr-374	208	44	interest	interest	NOUN
ftr-374	208	45	shall	shall	AUX
ftr-374	208	46	be	be	AUX
ftr-374	208	47	the	the	DET
ftr-374	208	48	amount	amount	NOUN
ftr-374	208	49	of	of	ADP
ftr-374	208	50	money	money	NOUN
ftr-374	208	51	plus	plus	CCONJ
ftr-374	208	52	the	the	DET
ftr-374	208	53	basis	basis	NOUN
ftr-374	208	54	of	of	ADP
ftr-374	208	55	property	property	NOUN
ftr-374	208	56	contributed	contribute	VERB
ftr-374	208	57	to	to	ADP
ftr-374	208	58	the	the	DET
ftr-374	208	59	partnership	partnership	NOUN
ftr-374	208	60	.	.	PUNCT
ftr-374	209	1	section	section	NOUN
ftr-374	209	2	723	723	NUM
ftr-374	209	3	provides	provide	VERB
ftr-374	209	4	that	that	SCONJ
ftr-374	209	5	the	the	DET
ftr-374	209	6	partnership	partnership	NOUN
ftr-374	209	7	’s	’s	PART
ftr-374	209	8	basis	basis	NOUN
ftr-374	209	9	in	in	ADP
ftr-374	209	10	contributed	contributed	ADJ
ftr-374	209	11	property	property	NOUN
ftr-374	209	12	shall	shall	AUX
ftr-374	209	13	be	be	AUX
ftr-374	209	14	the	the	DET
ftr-374	209	15	same	same	ADJ
ftr-374	209	16	as	as	ADP
ftr-374	209	17	the	the	DET
ftr-374	209	18	basis	basis	NOUN
ftr-374	209	19	of	of	ADP
ftr-374	209	20	the	the	DET
ftr-374	209	21	contributing	contribute	VERB
ftr-374	209	22	partner	partner	NOUN
ftr-374	209	23	.	.	PUNCT
ftr-374	210	1	under	under	ADP
ftr-374	210	2	this	this	DET
ftr-374	210	3	regime	regime	NOUN
ftr-374	210	4	,	,	PUNCT
ftr-374	210	5	built	build	VERB
ftr-374	210	6	-	-	PUNCT
ftr-374	210	7	in	in	ADP
ftr-374	210	8	gains	gain	NOUN
ftr-374	210	9	and	and	CCONJ
ftr-374	210	10	losses	loss	NOUN
ftr-374	210	11	are	be	AUX
ftr-374	210	12	preserved	preserve	VERB
ftr-374	210	13	both	both	CCONJ
ftr-374	210	14	in	in	ADP
ftr-374	210	15	the	the	DET
ftr-374	210	16	differential	differential	NOUN
ftr-374	210	17	between	between	ADP
ftr-374	210	18	the	the	DET
ftr-374	210	19	value	value	NOUN
ftr-374	210	20	and	and	CCONJ
ftr-374	210	21	basis	basis	NOUN
ftr-374	210	22	of	of	ADP
ftr-374	210	23	the	the	DET
ftr-374	210	24	contributing	contribute	VERB
ftr-374	210	25	partner	partner	NOUN
ftr-374	210	26	’s	’s	PART
ftr-374	210	27	partnership	partnership	NOUN
ftr-374	210	28	interest	interest	NOUN
ftr-374	210	29	and	and	CCONJ
ftr-374	210	30	the	the	DET
ftr-374	210	31	differential	differential	NOUN
ftr-374	210	32	between	between	ADP
ftr-374	210	33	value	value	NOUN
ftr-374	210	34	and	and	CCONJ
ftr-374	210	35	basis	basis	NOUN
ftr-374	210	36	of	of	ADP
ftr-374	210	37	assets	asset	NOUN
ftr-374	210	38	within	within	ADP
ftr-374	210	39	the	the	DET
ftr-374	210	40	partnership	partnership	NOUN
ftr-374	210	41	.	.	PUNCT
ftr-374	211	1	as	as	SCONJ
ftr-374	211	2	discussed	discuss	VERB
ftr-374	211	3	below,29	below,29	NUM
ftr-374	211	4	section	section	NOUN
ftr-374	211	5	704(c	704(c	PROPN
ftr-374	211	6	)	)	PUNCT
ftr-374	211	7	operates	operate	VERB
ftr-374	211	8	to	to	PART
ftr-374	211	9	insure	insure	VERB
ftr-374	211	10	that	that	SCONJ
ftr-374	211	11	a	a	DET
ftr-374	211	12	contributing	contribute	VERB
ftr-374	211	13	partner	partner	NOUN
ftr-374	211	14	ultimately	ultimately	ADV
ftr-374	211	15	recognizes	recognize	VERB
ftr-374	211	16	pre	pre	ADJ
ftr-374	211	17	-	-	NOUN
ftr-374	211	18	contribution	contribution	NOUN
ftr-374	211	19	gains	gain	NOUN
ftr-374	211	20	and	and	CCONJ
ftr-374	211	21	losses	loss	NOUN
ftr-374	211	22	by	by	ADP
ftr-374	211	23	allocating	allocate	VERB
ftr-374	211	24	the	the	DET
ftr-374	211	25	tax	tax	NOUN
ftr-374	211	26	effect	effect	NOUN
ftr-374	211	27	of	of	ADP
ftr-374	211	28	built	build	VERB
ftr-374	211	29	-	-	PUNCT
ftr-374	211	30	in	in	ADP
ftr-374	211	31	gains	gain	NOUN
ftr-374	211	32	or	or	CCONJ
ftr-374	211	33	losses	loss	NOUN
ftr-374	211	34	to	to	ADP
ftr-374	211	35	the	the	DET
ftr-374	211	36	contributing	contribute	VERB
ftr-374	211	37	partner	partner	NOUN
ftr-374	211	38	.	.	PUNCT
ftr-374	212	1	otherwise	otherwise	ADV
ftr-374	212	2	,	,	PUNCT
ftr-374	212	3	the	the	DET
ftr-374	212	4	partnership	partnership	NOUN
ftr-374	212	5	tax	tax	NOUN
ftr-374	212	6	regime	regime	NOUN
ftr-374	212	7	ultimately	ultimately	ADV
ftr-374	212	8	avoids	avoid	VERB
ftr-374	212	9	double	double	ADJ
ftr-374	212	10	inclusion	inclusion	NOUN
ftr-374	212	11	of	of	ADP
ftr-374	212	12	gains	gain	NOUN
ftr-374	212	13	or	or	CCONJ
ftr-374	212	14	double	double	ADJ
ftr-374	212	15	deduction	deduction	NOUN
ftr-374	212	16	of	of	ADP
ftr-374	212	17	losses	loss	NOUN
ftr-374	212	18	with	with	ADP
ftr-374	212	19	offsetting	offset	VERB
ftr-374	212	20	gains	gain	NOUN
ftr-374	212	21	or	or	CCONJ
ftr-374	212	22	losses	loss	NOUN
ftr-374	212	23	recognized	recognize	VERB
ftr-374	212	24	on	on	ADP
ftr-374	212	25	the	the	DET
ftr-374	212	26	termination	termination	NOUN
ftr-374	212	27	of	of	ADP
ftr-374	212	28	a	a	DET
ftr-374	212	29	partner	partner	NOUN
ftr-374	212	30	’s	’s	PART
ftr-374	212	31	partnership	partnership	NOUN
ftr-374	212	32	interest	interest	NOUN
ftr-374	212	33	,	,	PUNCT
ftr-374	212	34	although	although	SCONJ
ftr-374	212	35	in	in	ADP
ftr-374	212	36	particular	particular	ADJ
ftr-374	212	37	circumstances	circumstance	NOUN
ftr-374	212	38	tax	tax	NOUN
ftr-374	212	39	gain	gain	NOUN
ftr-374	212	40	or	or	CCONJ
ftr-374	212	41	loss	loss	NOUN
ftr-374	212	42	may	may	AUX
ftr-374	212	43	be	be	AUX
ftr-374	212	44	accelerated	accelerate	VERB
ftr-374	212	45	into	into	ADP
ftr-374	212	46	a	a	DET
ftr-374	212	47	current	current	ADJ
ftr-374	212	48	taxable	taxable	ADJ
ftr-374	212	49	year	year	NOUN
ftr-374	212	50	to	to	PART
ftr-374	212	51	be	be	AUX
ftr-374	212	52	offset	offset	VERB
ftr-374	212	53	in	in	ADP
ftr-374	212	54	a	a	DET
ftr-374	212	55	later	later	ADJ
ftr-374	212	56	year	year	NOUN
ftr-374	212	57	.	.	PUNCT
ftr-374	213	1	example	example	NOUN
ftr-374	213	2	3	3	NUM
ftr-374	213	3	applying	apply	VERB
ftr-374	213	4	these	these	DET
ftr-374	213	5	tax	tax	NOUN
ftr-374	213	6	rules	rule	NOUN
ftr-374	213	7	to	to	ADP
ftr-374	213	8	the	the	DET
ftr-374	213	9	abc	abc	PROPN
ftr-374	213	10	partnership	partnership	NOUN
ftr-374	213	11	in	in	ADP
ftr-374	213	12	example	example	NOUN
ftr-374	213	13	1	1	NUM
ftr-374	213	14	,	,	PUNCT
ftr-374	213	15	b	b	NOUN
ftr-374	213	16	does	do	AUX
ftr-374	213	17	not	not	PART
ftr-374	213	18	recognize	recognize	VERB
ftr-374	213	19	the	the	DET
ftr-374	213	20	$	$	SYM
ftr-374	213	21	60,000	60,000	NUM
ftr-374	213	22	gain	gain	NOUN
ftr-374	213	23	realized	realize	VERB
ftr-374	213	24	on	on	ADP
ftr-374	213	25	the	the	DET
ftr-374	213	26	exchange	exchange	NOUN
ftr-374	213	27	of	of	ADP
ftr-374	213	28	whiteacre	whiteacre	NOUN
ftr-374	213	29	for	for	ADP
ftr-374	213	30	a	a	DET
ftr-374	213	31	partnership	partnership	NOUN
ftr-374	213	32	interest	interest	NOUN
ftr-374	213	33	worth	worth	ADJ
ftr-374	213	34	$	$	SYM
ftr-374	213	35	100,000	100,000	NUM
ftr-374	213	36	,	,	PUNCT
ftr-374	213	37	and	and	CCONJ
ftr-374	213	38	c	c	NOUN
ftr-374	213	39	does	do	AUX
ftr-374	213	40	not	not	PART
ftr-374	213	41	recognize	recognize	VERB
ftr-374	213	42	the	the	DET
ftr-374	213	43	$	$	SYM
ftr-374	213	44	40,000	40,000	NUM
ftr-374	213	45	gain	gain	NOUN
ftr-374	213	46	realized	realize	VERB
ftr-374	213	47	on	on	ADP
ftr-374	213	48	the	the	DET
ftr-374	213	49	exchange	exchange	NOUN
ftr-374	213	50	of	of	ADP
ftr-374	213	51	blackacre	blackacre	NOUN
ftr-374	213	52	for	for	ADP
ftr-374	213	53	the	the	DET
ftr-374	213	54	partnership	partnership	NOUN
ftr-374	213	55	interest	interest	NOUN
ftr-374	213	56	.	.	PUNCT
ftr-374	214	1	nor	nor	CCONJ
ftr-374	214	2	does	do	AUX
ftr-374	214	3	the	the	DET
ftr-374	214	4	partnership	partnership	NOUN
ftr-374	214	5	recognize	recognize	VERB
ftr-374	214	6	gain	gain	NOUN
ftr-374	214	7	on	on	ADP
ftr-374	214	8	the	the	DET
ftr-374	214	9	receipt	receipt	NOUN
ftr-374	214	10	of	of	ADP
ftr-374	214	11	whiteacre	whiteacre	ADJ
ftr-374	214	12	and	and	CCONJ
ftr-374	214	13	blackacre	blackacre	ADJ
ftr-374	214	14	.	.	PUNCT
ftr-374	215	1	instead	instead	ADV
ftr-374	215	2	,	,	PUNCT
ftr-374	215	3	the	the	DET
ftr-374	215	4	gains	gain	NOUN
ftr-374	215	5	are	be	AUX
ftr-374	215	6	preserved	preserve	VERB
ftr-374	215	7	through	through	ADP
ftr-374	215	8	the	the	DET
ftr-374	215	9	exchange	exchange	NOUN
ftr-374	215	10	basis	basis	NOUN
ftr-374	215	11	rules	rule	NOUN
ftr-374	215	12	;	;	PUNCT
ftr-374	215	13	b	b	X
ftr-374	215	14	’s	’s	ADJ
ftr-374	215	15	basis	basis	NOUN
ftr-374	215	16	in	in	ADP
ftr-374	215	17	b	b	PROPN
ftr-374	215	18	’s	’s	PART
ftr-374	215	19	partnership	partnership	NOUN
ftr-374	215	20	interest	interest	NOUN
ftr-374	215	21	is	be	AUX
ftr-374	215	22	$	$	SYM
ftr-374	215	23	40,000	40,000	NUM
ftr-374	215	24	,	,	PUNCT
ftr-374	215	25	c	c	X
ftr-374	215	26	’s	’s	PART
ftr-374	215	27	basis	basis	NOUN
ftr-374	215	28	in	in	ADP
ftr-374	215	29	c	c	PROPN
ftr-374	215	30	’s	’s	NOUN
ftr-374	215	31	partnership	partnership	NOUN
ftr-374	215	32	interest	interest	NOUN
ftr-374	215	33	is	be	AUX
ftr-374	215	34	$	$	SYM
ftr-374	215	35	60,000	60,000	NUM
ftr-374	215	36	.	.	PUNCT
ftr-374	216	1	the	the	DET
ftr-374	216	2	abc	abc	PROPN
ftr-374	216	3	partnership	partnership	PROPN
ftr-374	216	4	’s	’s	PART
ftr-374	216	5	basis	basis	NOUN
ftr-374	216	6	in	in	ADP
ftr-374	216	7	whiteacre	whiteacre	ADJ
ftr-374	216	8	is	be	AUX
ftr-374	216	9	$	$	SYM
ftr-374	216	10	40,000	40,000	NUM
ftr-374	216	11	,	,	PUNCT
ftr-374	216	12	and	and	CCONJ
ftr-374	216	13	its	its	PRON
ftr-374	216	14	basis	basis	NOUN
ftr-374	216	15	in	in	ADP
ftr-374	216	16	blackacre	blackacre	NOUN
ftr-374	216	17	is	be	AUX
ftr-374	216	18	$	$	SYM
ftr-374	216	19	60,000	60,000	NUM
ftr-374	216	20	.	.	PUNCT
ftr-374	217	1	the	the	DET
ftr-374	217	2	basis	basis	NOUN
ftr-374	217	3	numbers	number	NOUN
ftr-374	217	4	are	be	AUX
ftr-374	217	5	reflected	reflect	VERB
ftr-374	217	6	in	in	ADP
ftr-374	217	7	the	the	DET
ftr-374	217	8	partnership	partnership	NOUN
ftr-374	217	9	capital	capital	NOUN
ftr-374	217	10	account	account	PROPN
ftr-374	217	11	as	as	SCONJ
ftr-374	217	12	follows	follow	VERB
ftr-374	217	13	:	:	PUNCT
ftr-374	218	1	27	27	NUM
ftr-374	218	2	.	.	PUNCT
ftr-374	218	3	irc	irc	PROPN
ftr-374	218	4	§	§	PROPN
ftr-374	218	5	1001(c	1001(c	PROPN
ftr-374	218	6	)	)	PUNCT
ftr-374	218	7	.	.	PUNCT
ftr-374	219	1	28	28	NUM
ftr-374	219	2	.	.	PUNCT
ftr-374	220	1	section	section	NOUN
ftr-374	220	2	721	721	NUM
ftr-374	220	3	applies	apply	VERB
ftr-374	220	4	only	only	ADV
ftr-374	220	5	to	to	ADP
ftr-374	220	6	contributions	contribution	NOUN
ftr-374	220	7	of	of	ADP
ftr-374	220	8	property	property	NOUN
ftr-374	220	9	.	.	PUNCT
ftr-374	221	1	receipt	receipt	NOUN
ftr-374	221	2	of	of	ADP
ftr-374	221	3	a	a	DET
ftr-374	221	4	partnership	partnership	NOUN
ftr-374	221	5	interest	interest	NOUN
ftr-374	221	6	in	in	ADP
ftr-374	221	7	capital	capital	NOUN
ftr-374	221	8	in	in	ADP
ftr-374	221	9	exchange	exchange	NOUN
ftr-374	221	10	for	for	ADP
ftr-374	221	11	services	service	NOUN
ftr-374	221	12	is	be	AUX
ftr-374	221	13	a	a	DET
ftr-374	221	14	taxable	taxable	ADJ
ftr-374	221	15	event	event	NOUN
ftr-374	221	16	.	.	PUNCT
ftr-374	222	1	see	see	VERB
ftr-374	222	2	treas	treas	PROPN
ftr-374	222	3	.	.	PUNCT
ftr-374	223	1	reg	reg	PROPN
ftr-374	223	2	.	.	PUNCT
ftr-374	224	1	§	§	PROPN
ftr-374	224	2	1.721	1.721	NUM
ftr-374	224	3	-	-	SYM
ftr-374	224	4	1(b)(1	1(b)(1	NUM
ftr-374	224	5	)	)	PUNCT
ftr-374	224	6	.	.	PUNCT
ftr-374	225	1	29	29	NUM
ftr-374	225	2	.	.	PUNCT
ftr-374	225	3	infra	infra	NOUN
ftr-374	225	4	,	,	PUNCT
ftr-374	225	5	text	text	NOUN
ftr-374	225	6	at	at	ADP
ftr-374	225	7	note	note	NOUN
ftr-374	225	8	39	39	NUM
ftr-374	225	9	.	.	PUNCT
ftr-374	225	10	2009	2009	NUM
ftr-374	225	11	]	]	PUNCT
ftr-374	225	12	built	build	VERB
ftr-374	225	13	-	-	PUNCT
ftr-374	225	14	in	in	ADP
ftr-374	225	15	gain	gain	NOUN
ftr-374	225	16	and	and	CCONJ
ftr-374	225	17	built	build	VERB
ftr-374	225	18	-	-	PUNCT
ftr-374	225	19	in	in	ADP
ftr-374	225	20	loss	loss	NOUN
ftr-374	225	21	611	611	NUM
ftr-374	225	22	assets	asset	NOUN
ftr-374	225	23	partners	partner	NOUN
ftr-374	225	24	’	'	PUNCT
ftr-374	225	25	capital	capital	NOUN
ftr-374	225	26	accounts	account	NOUN
ftr-374	225	27	book	book	NOUN
ftr-374	225	28	value	value	NOUN
ftr-374	225	29	basis	basis	NOUN
ftr-374	225	30	book	book	NOUN
ftr-374	225	31	value	value	NOUN
ftr-374	225	32	basis	basis	NOUN
ftr-374	225	33	cash	cash	NOUN
ftr-374	225	34	$	$	SYM
ftr-374	225	35	100,000	100,000	NUM
ftr-374	225	36	$	$	SYM
ftr-374	225	37	100,000	100,000	NUM
ftr-374	225	38	a	a	DET
ftr-374	225	39	$	$	SYM
ftr-374	225	40	100,000	100,000	NUM
ftr-374	225	41	$	$	SYM
ftr-374	225	42	100,000	100,000	NUM
ftr-374	225	43	whiteacre	whiteacre	ADJ
ftr-374	225	44	$	$	SYM
ftr-374	225	45	100,000	100,000	NUM
ftr-374	225	46	$	$	SYM
ftr-374	225	47	40,000	40,000	NUM
ftr-374	225	48	b	b	NUM
ftr-374	225	49	$	$	SYM
ftr-374	225	50	100,000	100,000	NUM
ftr-374	225	51	$	$	SYM
ftr-374	225	52	40,000	40,000	NUM
ftr-374	225	53	blackacre	blackacre	NOUN
ftr-374	225	54	$	$	SYM
ftr-374	225	55	100,000	100,000	NUM
ftr-374	225	56	$	$	SYM
ftr-374	225	57	60,000	60,000	NUM
ftr-374	225	58	c	c	NOUN
ftr-374	225	59	$	$	SYM
ftr-374	225	60	100,000	100,000	NUM
ftr-374	225	61	$	$	SYM
ftr-374	225	62	60,000	60,000	NUM
ftr-374	225	63	$	$	SYM
ftr-374	225	64	300,000	300,000	NUM
ftr-374	225	65	$	$	SYM
ftr-374	225	66	200,000	200,000	NUM
ftr-374	225	67	$	$	SYM
ftr-374	225	68	300,000	300,000	NUM
ftr-374	225	69	$	$	SYM
ftr-374	225	70	200,000	200,000	NUM
ftr-374	225	71	in	in	ADP
ftr-374	225	72	this	this	DET
ftr-374	225	73	case	case	NOUN
ftr-374	225	74	,	,	PUNCT
ftr-374	225	75	just	just	ADV
ftr-374	225	76	as	as	SCONJ
ftr-374	225	77	the	the	DET
ftr-374	225	78	values	value	NOUN
ftr-374	225	79	of	of	ADP
ftr-374	225	80	the	the	DET
ftr-374	225	81	partnership	partnership	NOUN
ftr-374	225	82	assets	asset	NOUN
ftr-374	225	83	are	be	AUX
ftr-374	225	84	equal	equal	ADJ
ftr-374	225	85	to	to	ADP
ftr-374	225	86	the	the	DET
ftr-374	225	87	partners	partner	NOUN
ftr-374	225	88	’	'	PUNCT
ftr-374	225	89	capital	capital	NOUN
ftr-374	225	90	,	,	PUNCT
ftr-374	225	91	the	the	DET
ftr-374	225	92	sum	sum	NOUN
ftr-374	225	93	of	of	ADP
ftr-374	225	94	the	the	DET
ftr-374	225	95	inside	inside	ADJ
ftr-374	225	96	bases	basis	NOUN
ftr-374	225	97	of	of	ADP
ftr-374	225	98	partnership	partnership	NOUN
ftr-374	225	99	assets	asset	NOUN
ftr-374	225	100	is	be	AUX
ftr-374	225	101	equal	equal	ADJ
ftr-374	225	102	to	to	ADP
ftr-374	225	103	the	the	DET
ftr-374	225	104	sum	sum	NOUN
ftr-374	225	105	of	of	ADP
ftr-374	225	106	the	the	DET
ftr-374	225	107	outside	outside	ADJ
ftr-374	225	108	bases	basis	NOUN
ftr-374	225	109	of	of	ADP
ftr-374	225	110	the	the	DET
ftr-374	225	111	partners	partner	NOUN
ftr-374	225	112	’	’	PART
ftr-374	225	113	partnership	partnership	NOUN
ftr-374	225	114	interests	interest	NOUN
ftr-374	225	115	.	.	PUNCT
ftr-374	226	1	this	this	DET
ftr-374	226	2	equality	equality	NOUN
ftr-374	226	3	of	of	ADP
ftr-374	226	4	inside	inside	ADP
ftr-374	226	5	and	and	CCONJ
ftr-374	226	6	outside	outside	ADJ
ftr-374	226	7	bases	basis	NOUN
ftr-374	226	8	does	do	AUX
ftr-374	226	9	not	not	PART
ftr-374	226	10	always	always	ADV
ftr-374	226	11	occur.30	occur.30	VERB
ftr-374	226	12	e.	e.	PROPN
ftr-374	226	13	character	character	PROPN
ftr-374	226	14	and	and	CCONJ
ftr-374	226	15	holding	hold	VERB
ftr-374	226	16	period	period	NOUN
ftr-374	226	17	consistent	consistent	ADJ
ftr-374	226	18	with	with	ADP
ftr-374	226	19	the	the	DET
ftr-374	226	20	nonrecognition	nonrecognition	NOUN
ftr-374	226	21	and	and	CCONJ
ftr-374	226	22	exchange	exchange	NOUN
ftr-374	226	23	basis	basis	NOUN
ftr-374	226	24	nature	nature	NOUN
ftr-374	226	25	of	of	ADP
ftr-374	226	26	the	the	DET
ftr-374	226	27	tax	tax	NOUN
ftr-374	226	28	treatment	treatment	NOUN
ftr-374	226	29	of	of	ADP
ftr-374	226	30	contributions	contribution	NOUN
ftr-374	226	31	of	of	ADP
ftr-374	226	32	built	build	VERB
ftr-374	226	33	-	-	PUNCT
ftr-374	226	34	in	in	ADP
ftr-374	226	35	gain	gain	NOUN
ftr-374	226	36	and	and	CCONJ
ftr-374	226	37	loss	loss	NOUN
ftr-374	226	38	property	property	NOUN
ftr-374	226	39	,	,	PUNCT
ftr-374	226	40	the	the	DET
ftr-374	226	41	tax	tax	NOUN
ftr-374	226	42	regime	regime	NOUN
ftr-374	226	43	contains	contain	VERB
ftr-374	226	44	rules	rule	NOUN
ftr-374	226	45	for	for	ADP
ftr-374	226	46	maintaining	maintain	VERB
ftr-374	226	47	the	the	DET
ftr-374	226	48	tax	tax	NOUN
ftr-374	226	49	character	character	NOUN
ftr-374	226	50	of	of	ADP
ftr-374	226	51	the	the	DET
ftr-374	226	52	property	property	NOUN
ftr-374	226	53	.	.	PUNCT
ftr-374	227	1	in	in	ADP
ftr-374	227	2	general	general	ADJ
ftr-374	227	3	,	,	PUNCT
ftr-374	227	4	a	a	DET
ftr-374	227	5	gain	gain	NOUN
ftr-374	227	6	or	or	CCONJ
ftr-374	227	7	loss	loss	NOUN
ftr-374	227	8	on	on	ADP
ftr-374	227	9	the	the	DET
ftr-374	227	10	sale	sale	NOUN
ftr-374	227	11	or	or	CCONJ
ftr-374	227	12	exchange	exchange	NOUN
ftr-374	227	13	of	of	ADP
ftr-374	227	14	a	a	DET
ftr-374	227	15	partnership	partnership	NOUN
ftr-374	227	16	interest	interest	NOUN
ftr-374	227	17	is	be	AUX
ftr-374	227	18	treated	treat	VERB
ftr-374	227	19	as	as	ADP
ftr-374	227	20	capital	capital	NOUN
ftr-374	227	21	gain	gain	NOUN
ftr-374	227	22	or	or	CCONJ
ftr-374	227	23	loss	loss	NOUN
ftr-374	227	24	to	to	ADP
ftr-374	227	25	the	the	DET
ftr-374	227	26	selling	selling	NOUN
ftr-374	227	27	partner	partner	NOUN
ftr-374	227	28	,	,	PUNCT
ftr-374	227	29	even	even	ADV
ftr-374	227	30	though	though	SCONJ
ftr-374	227	31	the	the	DET
ftr-374	227	32	partnership	partnership	NOUN
ftr-374	227	33	interest	interest	NOUN
ftr-374	227	34	may	may	AUX
ftr-374	227	35	have	have	AUX
ftr-374	227	36	been	be	AUX
ftr-374	227	37	acquired	acquire	VERB
ftr-374	227	38	in	in	ADP
ftr-374	227	39	exchange	exchange	NOUN
ftr-374	227	40	for	for	ADP
ftr-374	227	41	assets	asset	NOUN
ftr-374	227	42	that	that	PRON
ftr-374	227	43	would	would	AUX
ftr-374	227	44	produce	produce	VERB
ftr-374	227	45	ordinary	ordinary	ADJ
ftr-374	227	46	income	income	NOUN
ftr-374	227	47	upon	upon	SCONJ
ftr-374	227	48	sale	sale	NOUN
ftr-374	227	49	,	,	PUNCT
ftr-374	227	50	such	such	ADJ
ftr-374	227	51	as	as	ADP
ftr-374	227	52	inventory.31	inventory.31	NOUN
ftr-374	227	53	in	in	ADP
ftr-374	227	54	addition	addition	NOUN
ftr-374	227	55	,	,	PUNCT
ftr-374	227	56	if	if	SCONJ
ftr-374	227	57	the	the	DET
ftr-374	227	58	contributed	contribute	VERB
ftr-374	227	59	property	property	NOUN
ftr-374	227	60	was	be	AUX
ftr-374	227	61	a	a	DET
ftr-374	227	62	section	section	NOUN
ftr-374	227	63	1231	1231	NUM
ftr-374	227	64	asset	asset	NOUN
ftr-374	227	65	or	or	CCONJ
ftr-374	227	66	a	a	DET
ftr-374	227	67	capital	capital	NOUN
ftr-374	227	68	asset	asset	NOUN
ftr-374	227	69	,	,	PUNCT
ftr-374	227	70	a	a	DET
ftr-374	227	71	partner	partner	NOUN
ftr-374	227	72	’s	’s	PART
ftr-374	227	73	holding	hold	VERB
ftr-374	227	74	period	period	NOUN
ftr-374	227	75	for	for	ADP
ftr-374	227	76	his	his	PRON
ftr-374	227	77	partnership	partnership	NOUN
ftr-374	227	78	interest	interest	NOUN
ftr-374	227	79	includes	include	VERB
ftr-374	227	80	the	the	DET
ftr-374	227	81	period	period	NOUN
ftr-374	227	82	for	for	ADP
ftr-374	227	83	which	which	PRON
ftr-374	227	84	he	he	PRON
ftr-374	227	85	held	hold	VERB
ftr-374	227	86	the	the	DET
ftr-374	227	87	contributed	contribute	VERB
ftr-374	227	88	property.32	property.32	NOUN
ftr-374	227	89	similarly	similarly	ADV
ftr-374	227	90	,	,	PUNCT
ftr-374	227	91	the	the	DET
ftr-374	227	92	partnership	partnership	NOUN
ftr-374	227	93	’s	’s	PART
ftr-374	227	94	holding	hold	VERB
ftr-374	227	95	period	period	NOUN
ftr-374	227	96	will	will	AUX
ftr-374	227	97	include	include	VERB
ftr-374	227	98	the	the	DET
ftr-374	227	99	period	period	NOUN
ftr-374	227	100	that	that	PRON
ftr-374	227	101	the	the	DET
ftr-374	227	102	contributing	contribute	VERB
ftr-374	227	103	partner	partner	NOUN
ftr-374	227	104	held	hold	VERB
ftr-374	227	105	the	the	DET
ftr-374	227	106	30	30	NUM
ftr-374	227	107	.	.	PUNCT
ftr-374	228	1	the	the	DET
ftr-374	228	2	purchase	purchase	NOUN
ftr-374	228	3	and	and	CCONJ
ftr-374	228	4	sale	sale	NOUN
ftr-374	228	5	of	of	ADP
ftr-374	228	6	partnership	partnership	NOUN
ftr-374	228	7	interests	interest	NOUN
ftr-374	228	8	and	and	CCONJ
ftr-374	228	9	some	some	DET
ftr-374	228	10	distributions	distribution	NOUN
ftr-374	228	11	may	may	AUX
ftr-374	228	12	cause	cause	VERB
ftr-374	228	13	a	a	DET
ftr-374	228	14	disparity	disparity	NOUN
ftr-374	228	15	between	between	ADP
ftr-374	228	16	inside	inside	ADP
ftr-374	228	17	and	and	CCONJ
ftr-374	228	18	outside	outside	ADJ
ftr-374	228	19	bases	basis	NOUN
ftr-374	228	20	.	.	PUNCT
ftr-374	229	1	in	in	ADP
ftr-374	229	2	general	general	ADJ
ftr-374	229	3	,	,	PUNCT
ftr-374	229	4	the	the	DET
ftr-374	229	5	disparity	disparity	NOUN
ftr-374	229	6	can	can	AUX
ftr-374	229	7	be	be	AUX
ftr-374	229	8	corrected	correct	VERB
ftr-374	229	9	with	with	ADP
ftr-374	229	10	an	an	DET
ftr-374	229	11	election	election	NOUN
ftr-374	229	12	under	under	ADP
ftr-374	229	13	§	§	PROPN
ftr-374	229	14	754	754	NUM
ftr-374	229	15	,	,	PUNCT
ftr-374	229	16	which	which	PRON
ftr-374	229	17	triggers	trigger	VERB
ftr-374	229	18	adjustments	adjustment	NOUN
ftr-374	229	19	under	under	ADP
ftr-374	229	20	§	§	PROPN
ftr-374	229	21	§	§	ADJ
ftr-374	229	22	734(b	734(b	PROPN
ftr-374	229	23	)	)	PUNCT
ftr-374	229	24	(	(	PUNCT
ftr-374	229	25	distributions	distribution	NOUN
ftr-374	229	26	)	)	PUNCT
ftr-374	229	27	and	and	CCONJ
ftr-374	229	28	743(b	743(b	NUM
ftr-374	229	29	)	)	PUNCT
ftr-374	229	30	(	(	PUNCT
ftr-374	229	31	sales	sale	NOUN
ftr-374	229	32	of	of	ADP
ftr-374	229	33	a	a	DET
ftr-374	229	34	partnership	partnership	NOUN
ftr-374	229	35	interest	interest	NOUN
ftr-374	229	36	)	)	PUNCT
ftr-374	229	37	.	.	PUNCT
ftr-374	230	1	31	31	NUM
ftr-374	230	2	.	.	PUNCT
ftr-374	231	1	irc	irc	PROPN
ftr-374	231	2	§	§	PROPN
ftr-374	231	3	741	741	NUM
ftr-374	231	4	.	.	PUNCT
ftr-374	232	1	however	however	ADV
ftr-374	232	2	,	,	PUNCT
ftr-374	232	3	if	if	SCONJ
ftr-374	232	4	a	a	DET
ftr-374	232	5	partnership	partnership	NOUN
ftr-374	232	6	's	's	PART
ftr-374	232	7	property	property	NOUN
ftr-374	232	8	consists	consist	NOUN
ftr-374	232	9	of	of	ADP
ftr-374	232	10	inventory	inventory	NOUN
ftr-374	232	11	or	or	CCONJ
ftr-374	232	12	unrealized	unrealized	ADJ
ftr-374	232	13	accounts	account	NOUN
ftr-374	232	14	receivable	receivable	ADJ
ftr-374	232	15	,	,	PUNCT
ftr-374	232	16	§	§	PROPN
ftr-374	232	17	751(a	751(a	NUM
ftr-374	232	18	)	)	PUNCT
ftr-374	232	19	will	will	AUX
ftr-374	232	20	require	require	VERB
ftr-374	232	21	the	the	DET
ftr-374	232	22	recognition	recognition	NOUN
ftr-374	232	23	of	of	ADP
ftr-374	232	24	ordinary	ordinary	ADJ
ftr-374	232	25	income	income	NOUN
ftr-374	232	26	on	on	ADP
ftr-374	232	27	a	a	DET
ftr-374	232	28	sale	sale	NOUN
ftr-374	232	29	of	of	ADP
ftr-374	232	30	the	the	DET
ftr-374	232	31	partnership	partnership	NOUN
ftr-374	232	32	interest	interest	NOUN
ftr-374	232	33	to	to	ADP
ftr-374	232	34	the	the	DET
ftr-374	232	35	extent	extent	NOUN
ftr-374	232	36	of	of	ADP
ftr-374	232	37	the	the	DET
ftr-374	232	38	selling	selling	NOUN
ftr-374	232	39	partner	partner	NOUN
ftr-374	232	40	’s	’s	PART
ftr-374	232	41	interest	interest	NOUN
ftr-374	232	42	in	in	ADP
ftr-374	232	43	unrealized	unrealized	ADJ
ftr-374	232	44	receivables	receivables	NOUN
ftr-374	232	45	and	and	CCONJ
ftr-374	232	46	inventory	inventory	NOUN
ftr-374	232	47	,	,	PUNCT
ftr-374	232	48	notwithstanding	notwithstanding	ADP
ftr-374	232	49	classification	classification	NOUN
ftr-374	232	50	of	of	ADP
ftr-374	232	51	a	a	DET
ftr-374	232	52	partnership	partnership	NOUN
ftr-374	232	53	interest	interest	NOUN
ftr-374	232	54	as	as	ADP
ftr-374	232	55	a	a	DET
ftr-374	232	56	capital	capital	NOUN
ftr-374	232	57	asset	asset	NOUN
ftr-374	232	58	.	.	PUNCT
ftr-374	233	1	treas	treas	PROPN
ftr-374	233	2	.	.	PUNCT
ftr-374	234	1	reg	reg	PROPN
ftr-374	234	2	.	.	PUNCT
ftr-374	235	1	§	§	PROPN
ftr-374	235	2	1.751	1.751	NUM
ftr-374	235	3	-	-	SYM
ftr-374	235	4	1(a)(2	1(a)(2	NUM
ftr-374	235	5	)	)	PUNCT
ftr-374	235	6	provides	provide	VERB
ftr-374	235	7	that	that	SCONJ
ftr-374	235	8	the	the	DET
ftr-374	235	9	amount	amount	NOUN
ftr-374	235	10	treated	treat	VERB
ftr-374	235	11	as	as	ADP
ftr-374	235	12	ordinary	ordinary	ADJ
ftr-374	235	13	income	income	NOUN
ftr-374	235	14	is	be	AUX
ftr-374	235	15	the	the	DET
ftr-374	235	16	amount	amount	NOUN
ftr-374	235	17	of	of	ADP
ftr-374	235	18	gain	gain	NOUN
ftr-374	235	19	that	that	PRON
ftr-374	235	20	would	would	AUX
ftr-374	235	21	be	be	AUX
ftr-374	235	22	allocated	allocate	VERB
ftr-374	235	23	to	to	ADP
ftr-374	235	24	the	the	DET
ftr-374	235	25	selling	selling	NOUN
ftr-374	235	26	partner	partner	NOUN
ftr-374	235	27	if	if	SCONJ
ftr-374	235	28	the	the	DET
ftr-374	235	29	partnership	partnership	NOUN
ftr-374	235	30	sold	sell	VERB
ftr-374	235	31	unrealized	unrealized	ADJ
ftr-374	235	32	receivables	receivables	NOUN
ftr-374	235	33	and	and	CCONJ
ftr-374	235	34	inventory	inventory	NOUN
ftr-374	235	35	for	for	ADP
ftr-374	235	36	fair	fair	ADJ
ftr-374	235	37	market	market	NOUN
ftr-374	235	38	value	value	NOUN
ftr-374	235	39	.	.	PUNCT
ftr-374	236	1	the	the	DET
ftr-374	236	2	remaining	remain	VERB
ftr-374	236	3	amount	amount	NOUN
ftr-374	236	4	of	of	ADP
ftr-374	236	5	gain	gain	NOUN
ftr-374	236	6	treated	treat	VERB
ftr-374	236	7	as	as	ADP
ftr-374	236	8	capital	capital	NOUN
ftr-374	236	9	gain	gain	NOUN
ftr-374	236	10	is	be	AUX
ftr-374	236	11	determined	determine	VERB
ftr-374	236	12	by	by	ADP
ftr-374	236	13	subtracting	subtract	VERB
ftr-374	236	14	the	the	DET
ftr-374	236	15	amount	amount	NOUN
ftr-374	236	16	of	of	ADP
ftr-374	236	17	ordinary	ordinary	ADJ
ftr-374	236	18	gain	gain	NOUN
ftr-374	236	19	from	from	ADP
ftr-374	236	20	the	the	DET
ftr-374	236	21	selling	selling	NOUN
ftr-374	236	22	partner	partner	NOUN
ftr-374	236	23	’s	’s	PART
ftr-374	236	24	overall	overall	ADJ
ftr-374	236	25	amount	amount	NOUN
ftr-374	236	26	of	of	ADP
ftr-374	236	27	gain	gain	NOUN
ftr-374	236	28	or	or	CCONJ
ftr-374	236	29	loss	loss	NOUN
ftr-374	236	30	realized	realize	VERB
ftr-374	236	31	.	.	PUNCT
ftr-374	237	1	in	in	ADP
ftr-374	237	2	some	some	DET
ftr-374	237	3	situations	situation	NOUN
ftr-374	237	4	,	,	PUNCT
ftr-374	237	5	this	this	DET
ftr-374	237	6	subtraction	subtraction	NOUN
ftr-374	237	7	can	can	AUX
ftr-374	237	8	produce	produce	VERB
ftr-374	237	9	a	a	DET
ftr-374	237	10	capital	capital	NOUN
ftr-374	237	11	loss	loss	NOUN
ftr-374	237	12	in	in	ADP
ftr-374	237	13	addition	addition	NOUN
ftr-374	237	14	to	to	ADP
ftr-374	237	15	ordinary	ordinary	ADJ
ftr-374	237	16	income	income	NOUN
ftr-374	237	17	.	.	PUNCT
ftr-374	238	1	32	32	NUM
ftr-374	238	2	.	.	PUNCT
ftr-374	238	3	irc	irc	PROPN
ftr-374	238	4	§	§	PROPN
ftr-374	238	5	1223(1	1223(1	NUM
ftr-374	238	6	)	)	PUNCT
ftr-374	238	7	.	.	PUNCT
ftr-374	239	1	612	612	NUM
ftr-374	239	2	florida	florida	PROPN
ftr-374	239	3	tax	tax	NOUN
ftr-374	239	4	review	review	NOUN
ftr-374	239	5	[	[	X
ftr-374	239	6	vol	vol	NOUN
ftr-374	239	7	.	.	PUNCT
ftr-374	239	8	9:6	9:6	NUM
ftr-374	239	9	property.33	property.33	NOUN
ftr-374	239	10	if	if	SCONJ
ftr-374	239	11	the	the	DET
ftr-374	239	12	contributed	contribute	VERB
ftr-374	239	13	property	property	NOUN
ftr-374	239	14	was	be	AUX
ftr-374	239	15	an	an	DET
ftr-374	239	16	ordinary	ordinary	ADJ
ftr-374	239	17	income	income	NOUN
ftr-374	239	18	asset	asset	NOUN
ftr-374	239	19	in	in	ADP
ftr-374	239	20	the	the	DET
ftr-374	239	21	hands	hand	NOUN
ftr-374	239	22	of	of	ADP
ftr-374	239	23	the	the	DET
ftr-374	239	24	contributing	contribute	VERB
ftr-374	239	25	partner	partner	NOUN
ftr-374	239	26	,	,	PUNCT
ftr-374	239	27	however	however	ADV
ftr-374	239	28	,	,	PUNCT
ftr-374	239	29	the	the	DET
ftr-374	239	30	holding	hold	VERB
ftr-374	239	31	period	period	NOUN
ftr-374	239	32	of	of	ADP
ftr-374	239	33	the	the	DET
ftr-374	239	34	partnership	partnership	NOUN
ftr-374	239	35	interest	interest	NOUN
ftr-374	239	36	commences	commence	VERB
ftr-374	239	37	when	when	SCONJ
ftr-374	239	38	the	the	DET
ftr-374	239	39	interest	interest	NOUN
ftr-374	239	40	is	be	AUX
ftr-374	239	41	received	receive	VERB
ftr-374	239	42	.	.	PUNCT
ftr-374	240	1	if	if	SCONJ
ftr-374	240	2	the	the	DET
ftr-374	240	3	contributing	contribute	VERB
ftr-374	240	4	partner	partner	NOUN
ftr-374	240	5	contributes	contribute	VERB
ftr-374	240	6	assets	asset	NOUN
ftr-374	240	7	consisting	consist	VERB
ftr-374	240	8	both	both	PRON
ftr-374	240	9	of	of	ADP
ftr-374	240	10	capital	capital	NOUN
ftr-374	240	11	gain	gain	VERB
ftr-374	240	12	property	property	NOUN
ftr-374	240	13	and	and	CCONJ
ftr-374	240	14	ordinary	ordinary	ADJ
ftr-374	240	15	income	income	NOUN
ftr-374	240	16	property	property	NOUN
ftr-374	240	17	,	,	PUNCT
ftr-374	240	18	the	the	DET
ftr-374	240	19	application	application	NOUN
ftr-374	240	20	of	of	ADP
ftr-374	240	21	the	the	DET
ftr-374	240	22	holding	hold	VERB
ftr-374	240	23	period	period	NOUN
ftr-374	240	24	rules	rule	NOUN
ftr-374	240	25	is	be	AUX
ftr-374	240	26	not	not	PART
ftr-374	240	27	specifically	specifically	ADV
ftr-374	240	28	spelled	spell	VERB
ftr-374	240	29	out	out	ADP
ftr-374	240	30	.	.	PUNCT
ftr-374	241	1	although	although	SCONJ
ftr-374	241	2	a	a	DET
ftr-374	241	3	partnership	partnership	NOUN
ftr-374	241	4	interest	interest	NOUN
ftr-374	241	5	is	be	AUX
ftr-374	241	6	generally	generally	ADV
ftr-374	241	7	viewed	view	VERB
ftr-374	241	8	as	as	ADP
ftr-374	241	9	a	a	DET
ftr-374	241	10	unitary	unitary	ADJ
ftr-374	241	11	asset	asset	NOUN
ftr-374	241	12	,	,	PUNCT
ftr-374	241	13	fragmentation	fragmentation	NOUN
ftr-374	241	14	of	of	ADP
ftr-374	241	15	the	the	DET
ftr-374	241	16	partnership	partnership	NOUN
ftr-374	241	17	interest	interest	NOUN
ftr-374	241	18	into	into	ADP
ftr-374	241	19	pieces	piece	NOUN
ftr-374	241	20	with	with	ADP
ftr-374	241	21	different	different	ADJ
ftr-374	241	22	holding	hold	VERB
ftr-374	241	23	periods	period	NOUN
ftr-374	241	24	seems	seem	VERB
ftr-374	241	25	to	to	PART
ftr-374	241	26	be	be	AUX
ftr-374	241	27	the	the	DET
ftr-374	241	28	most	most	ADV
ftr-374	241	29	logical	logical	ADJ
ftr-374	241	30	answer	answer	NOUN
ftr-374	241	31	to	to	ADP
ftr-374	241	32	this	this	DET
ftr-374	241	33	problem.34	problem.34	NOUN
ftr-374	241	34	once	once	SCONJ
ftr-374	241	35	the	the	DET
ftr-374	241	36	partnership	partnership	NOUN
ftr-374	241	37	interest	interest	NOUN
ftr-374	241	38	itself	itself	PRON
ftr-374	241	39	is	be	AUX
ftr-374	241	40	held	hold	VERB
ftr-374	241	41	for	for	ADP
ftr-374	241	42	more	more	ADJ
ftr-374	241	43	than	than	ADP
ftr-374	241	44	one	one	NUM
ftr-374	241	45	year	year	NOUN
ftr-374	241	46	,	,	PUNCT
ftr-374	241	47	disposition	disposition	NOUN
ftr-374	241	48	of	of	ADP
ftr-374	241	49	the	the	DET
ftr-374	241	50	interest	interest	NOUN
ftr-374	241	51	will	will	AUX
ftr-374	241	52	produce	produce	VERB
ftr-374	241	53	longterm	longterm	NOUN
ftr-374	241	54	gains	gain	NOUN
ftr-374	241	55	or	or	CCONJ
ftr-374	241	56	losses	loss	NOUN
ftr-374	241	57	.	.	PUNCT
ftr-374	242	1	with	with	ADP
ftr-374	242	2	respect	respect	NOUN
ftr-374	242	3	to	to	ADP
ftr-374	242	4	the	the	DET
ftr-374	242	5	partnership	partnership	NOUN
ftr-374	242	6	,	,	PUNCT
ftr-374	242	7	contributed	contribute	VERB
ftr-374	242	8	property	property	NOUN
ftr-374	242	9	is	be	AUX
ftr-374	242	10	characterized	characterize	VERB
ftr-374	242	11	as	as	ADP
ftr-374	242	12	a	a	DET
ftr-374	242	13	capital	capital	NOUN
ftr-374	242	14	asset	asset	NOUN
ftr-374	242	15	,	,	PUNCT
ftr-374	242	16	section	section	NOUN
ftr-374	242	17	1231	1231	NUM
ftr-374	242	18	asset	asset	NOUN
ftr-374	242	19	,	,	PUNCT
ftr-374	242	20	or	or	CCONJ
ftr-374	242	21	ordinary	ordinary	ADJ
ftr-374	242	22	income	income	NOUN
ftr-374	242	23	asset	asset	NOUN
ftr-374	242	24	based	base	VERB
ftr-374	242	25	on	on	ADP
ftr-374	242	26	the	the	DET
ftr-374	242	27	purpose	purpose	NOUN
ftr-374	242	28	for	for	ADP
ftr-374	242	29	which	which	PRON
ftr-374	242	30	the	the	DET
ftr-374	242	31	partnership	partnership	NOUN
ftr-374	242	32	holds	hold	VERB
ftr-374	242	33	the	the	DET
ftr-374	242	34	property.35	property.35	NOUN
ftr-374	242	35	there	there	PRON
ftr-374	242	36	are	be	VERB
ftr-374	242	37	some	some	DET
ftr-374	242	38	significant	significant	ADJ
ftr-374	242	39	exceptions	exception	NOUN
ftr-374	242	40	:	:	PUNCT
ftr-374	242	41	1	1	X
ftr-374	242	42	.	.	NUM
ftr-374	242	43	unrealized	unrealized	ADJ
ftr-374	242	44	receivables	receivables	NOUN
ftr-374	242	45	contributed	contribute	VERB
ftr-374	242	46	by	by	ADP
ftr-374	242	47	a	a	DET
ftr-374	242	48	partner	partner	NOUN
ftr-374	242	49	,	,	PUNCT
ftr-374	242	50	such	such	ADJ
ftr-374	242	51	as	as	ADP
ftr-374	242	52	a	a	DET
ftr-374	242	53	cash	cash	NOUN
ftr-374	242	54	method	method	NOUN
ftr-374	242	55	service	service	NOUN
ftr-374	242	56	provider	provider	NOUN
ftr-374	242	57	’s	’s	PART
ftr-374	242	58	accounts	account	NOUN
ftr-374	242	59	receivable	receivable	ADJ
ftr-374	242	60	,	,	PUNCT
ftr-374	242	61	retain	retain	VERB
ftr-374	242	62	their	their	PRON
ftr-374	242	63	ordinary	ordinary	ADJ
ftr-374	242	64	income	income	NOUN
ftr-374	242	65	character	character	NOUN
ftr-374	242	66	permanently.36	permanently.36	NOUN
ftr-374	242	67	2	2	NUM
ftr-374	242	68	.	.	PUNCT
ftr-374	242	69	inventory	inventory	NOUN
ftr-374	242	70	items	item	NOUN
ftr-374	242	71	contributed	contribute	VERB
ftr-374	242	72	by	by	ADP
ftr-374	242	73	a	a	DET
ftr-374	242	74	partner	partner	NOUN
ftr-374	242	75	retain	retain	VERB
ftr-374	242	76	their	their	PRON
ftr-374	242	77	ordinary	ordinary	ADJ
ftr-374	242	78	character	character	NOUN
ftr-374	242	79	for	for	ADP
ftr-374	242	80	five	five	NUM
ftr-374	242	81	years	year	NOUN
ftr-374	242	82	,	,	PUNCT
ftr-374	242	83	even	even	ADV
ftr-374	242	84	if	if	SCONJ
ftr-374	242	85	the	the	DET
ftr-374	242	86	property	property	NOUN
ftr-374	242	87	is	be	AUX
ftr-374	242	88	not	not	PART
ftr-374	242	89	held	hold	VERB
ftr-374	242	90	as	as	ADP
ftr-374	242	91	inventory	inventory	NOUN
ftr-374	242	92	by	by	ADP
ftr-374	242	93	the	the	DET
ftr-374	242	94	partnership.37	partnership.37	PROPN
ftr-374	242	95	3	3	X
ftr-374	242	96	.	.	PUNCT
ftr-374	242	97	property	property	NOUN
ftr-374	242	98	with	with	ADP
ftr-374	242	99	a	a	DET
ftr-374	242	100	built	build	VERB
ftr-374	242	101	-	-	PUNCT
ftr-374	242	102	in	in	ADP
ftr-374	242	103	capital	capital	NOUN
ftr-374	242	104	loss	loss	NOUN
ftr-374	242	105	at	at	ADP
ftr-374	242	106	the	the	DET
ftr-374	242	107	time	time	NOUN
ftr-374	242	108	of	of	ADP
ftr-374	242	109	the	the	DET
ftr-374	242	110	contribution	contribution	NOUN
ftr-374	242	111	retains	retain	VERB
ftr-374	242	112	its	its	PRON
ftr-374	242	113	character	character	NOUN
ftr-374	242	114	as	as	ADP
ftr-374	242	115	a	a	DET
ftr-374	242	116	capital	capital	NOUN
ftr-374	242	117	asset	asset	NOUN
ftr-374	242	118	,	,	PUNCT
ftr-374	242	119	to	to	ADP
ftr-374	242	120	the	the	DET
ftr-374	242	121	extent	extent	NOUN
ftr-374	242	122	of	of	ADP
ftr-374	242	123	the	the	DET
ftr-374	242	124	built	build	VERB
ftr-374	242	125	-	-	PUNCT
ftr-374	242	126	in	in	ADP
ftr-374	242	127	loss	loss	NOUN
ftr-374	242	128	,	,	PUNCT
ftr-374	242	129	for	for	ADP
ftr-374	242	130	five	five	NUM
ftr-374	242	131	years	year	NOUN
ftr-374	242	132	even	even	ADV
ftr-374	242	133	though	though	SCONJ
ftr-374	242	134	the	the	DET
ftr-374	242	135	partnership	partnership	NOUN
ftr-374	242	136	holds	hold	VERB
ftr-374	242	137	the	the	DET
ftr-374	242	138	asset	asset	NOUN
ftr-374	242	139	as	as	ADP
ftr-374	242	140	an	an	DET
ftr-374	242	141	ordinary	ordinary	ADJ
ftr-374	242	142	income	income	NOUN
ftr-374	242	143	asset.38	asset.38	NOUN
ftr-374	242	144	these	these	DET
ftr-374	242	145	rules	rule	NOUN
ftr-374	242	146	,	,	PUNCT
ftr-374	242	147	in	in	ADP
ftr-374	242	148	tandem	tandem	NOUN
ftr-374	242	149	with	with	ADP
ftr-374	242	150	section	section	NOUN
ftr-374	242	151	704(c	704(c	PROPN
ftr-374	242	152	)	)	PUNCT
ftr-374	242	153	,	,	PUNCT
ftr-374	242	154	insure	insure	VERB
ftr-374	242	155	that	that	SCONJ
ftr-374	242	156	a	a	DET
ftr-374	242	157	person	person	NOUN
ftr-374	242	158	contributing	contribute	VERB
ftr-374	242	159	built	build	VERB
ftr-374	242	160	-	-	PUNCT
ftr-374	242	161	in	in	ADP
ftr-374	242	162	ordinary	ordinary	ADJ
ftr-374	242	163	gain	gain	NOUN
ftr-374	242	164	property	property	NOUN
ftr-374	242	165	will	will	AUX
ftr-374	242	166	ultimately	ultimately	ADV
ftr-374	242	167	recognize	recognize	VERB
ftr-374	242	168	the	the	DET
ftr-374	242	169	property	property	NOUN
ftr-374	242	170	’s	’s	PART
ftr-374	242	171	precontribution	precontribution	NOUN
ftr-374	242	172	gain	gain	NOUN
ftr-374	242	173	as	as	ADP
ftr-374	242	174	ordinary	ordinary	ADJ
ftr-374	242	175	or	or	CCONJ
ftr-374	242	176	pre	pre	ADJ
ftr-374	242	177	-	-	ADJ
ftr-374	242	178	contribution	contribution	ADJ
ftr-374	242	179	capital	capital	NOUN
ftr-374	242	180	loss	loss	NOUN
ftr-374	242	181	as	as	ADP
ftr-374	242	182	a	a	DET
ftr-374	242	183	capital	capital	NOUN
ftr-374	242	184	loss	loss	NOUN
ftr-374	242	185	.	.	PUNCT
ftr-374	243	1	33	33	NUM
ftr-374	243	2	.	.	PUNCT
ftr-374	244	1	irc	irc	PROPN
ftr-374	244	2	§	§	PROPN
ftr-374	244	3	1223(2	1223(2	NUM
ftr-374	244	4	)	)	PUNCT
ftr-374	244	5	.	.	PUNCT
ftr-374	245	1	34	34	NUM
ftr-374	245	2	.	.	PUNCT
ftr-374	245	3	mcdaniel	mcdaniel	PROPN
ftr-374	245	4	,	,	PUNCT
ftr-374	245	5	et	et	PROPN
ftr-374	245	6	.	.	PUNCT
ftr-374	246	1	al	al	PROPN
ftr-374	246	2	.	.	PROPN
ftr-374	246	3	supra	supra	PROPN
ftr-374	246	4	note	note	PROPN
ftr-374	246	5	15	15	NUM
ftr-374	246	6	,	,	PUNCT
ftr-374	246	7	41	41	NUM
ftr-374	246	8	35	35	NUM
ftr-374	246	9	.	.	PUNCT
ftr-374	247	1	under	under	ADP
ftr-374	247	2	irc	irc	PROPN
ftr-374	247	3	§	§	PROPN
ftr-374	247	4	702(b	702(b	PROPN
ftr-374	247	5	)	)	PUNCT
ftr-374	247	6	,	,	PUNCT
ftr-374	247	7	partnership	partnership	NOUN
ftr-374	247	8	items	item	NOUN
ftr-374	247	9	are	be	AUX
ftr-374	247	10	characterized	characterize	VERB
ftr-374	247	11	at	at	ADP
ftr-374	247	12	the	the	DET
ftr-374	247	13	partnership	partnership	NOUN
ftr-374	247	14	level	level	NOUN
ftr-374	247	15	and	and	CCONJ
ftr-374	247	16	retain	retain	VERB
ftr-374	247	17	their	their	PRON
ftr-374	247	18	character	character	NOUN
ftr-374	247	19	when	when	SCONJ
ftr-374	247	20	passed	pass	VERB
ftr-374	247	21	-	-	PUNCT
ftr-374	247	22	through	through	NOUN
ftr-374	247	23	and	and	CCONJ
ftr-374	247	24	reported	report	VERB
ftr-374	247	25	by	by	ADP
ftr-374	247	26	the	the	DET
ftr-374	247	27	partner	partner	NOUN
ftr-374	247	28	.	.	PUNCT
ftr-374	248	1	36	36	NUM
ftr-374	248	2	.	.	PUNCT
ftr-374	248	3	irc	irc	PROPN
ftr-374	248	4	§	§	PROPN
ftr-374	248	5	724(a	724(a	PROPN
ftr-374	248	6	)	)	PUNCT
ftr-374	248	7	.	.	PUNCT
ftr-374	249	1	37	37	NUM
ftr-374	249	2	.	.	PUNCT
ftr-374	249	3	irc	irc	PROPN
ftr-374	249	4	§	§	PROPN
ftr-374	249	5	724(b	724(b	PROPN
ftr-374	249	6	)	)	PUNCT
ftr-374	249	7	.	.	PUNCT
ftr-374	250	1	38	38	NUM
ftr-374	250	2	.	.	PUNCT
ftr-374	251	1	irc	irc	PROPN
ftr-374	251	2	§	§	PROPN
ftr-374	251	3	724(c	724(c	PROPN
ftr-374	251	4	)	)	PUNCT
ftr-374	251	5	.	.	PUNCT
ftr-374	252	1	2009	2009	NUM
ftr-374	252	2	]	]	PUNCT
ftr-374	252	3	built	build	VERB
ftr-374	252	4	-	-	PUNCT
ftr-374	252	5	in	in	ADP
ftr-374	252	6	gain	gain	NOUN
ftr-374	252	7	and	and	CCONJ
ftr-374	252	8	built	build	VERB
ftr-374	252	9	-	-	PUNCT
ftr-374	252	10	in	in	ADP
ftr-374	252	11	loss	loss	NOUN
ftr-374	252	12	613	613	NUM
ftr-374	252	13	iii	iii	NOUN
ftr-374	252	14	.	.	PUNCT
ftr-374	253	1	contribution	contribution	NOUN
ftr-374	253	2	of	of	ADP
ftr-374	253	3	built	build	VERB
ftr-374	253	4	-	-	PUNCT
ftr-374	253	5	in	in	ADP
ftr-374	253	6	gain	gain	NOUN
ftr-374	253	7	property39	property39	NOUN
ftr-374	253	8	a.	a.	NOUN
ftr-374	253	9	allocation	allocation	NOUN
ftr-374	253	10	of	of	ADP
ftr-374	253	11	recognized	recognize	VERB
ftr-374	253	12	built	build	VERB
ftr-374	253	13	-	-	PUNCT
ftr-374	253	14	in	in	ADP
ftr-374	253	15	gain	gain	NOUN
ftr-374	253	16	section	section	NOUN
ftr-374	253	17	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	253	18	)	)	PUNCT
ftr-374	253	19	provides	provide	VERB
ftr-374	253	20	that	that	SCONJ
ftr-374	253	21	,	,	PUNCT
ftr-374	253	22	“	"	PUNCT
ftr-374	253	23	income	income	NOUN
ftr-374	253	24	,	,	PUNCT
ftr-374	253	25	gain	gain	NOUN
ftr-374	253	26	,	,	PUNCT
ftr-374	253	27	loss	loss	NOUN
ftr-374	253	28	,	,	PUNCT
ftr-374	253	29	and	and	CCONJ
ftr-374	253	30	deduction	deduction	NOUN
ftr-374	253	31	with	with	ADP
ftr-374	253	32	respect	respect	NOUN
ftr-374	253	33	to	to	ADP
ftr-374	253	34	property	property	NOUN
ftr-374	253	35	contributed	contribute	VERB
ftr-374	253	36	to	to	ADP
ftr-374	253	37	the	the	DET
ftr-374	253	38	partnership	partnership	NOUN
ftr-374	253	39	by	by	ADP
ftr-374	253	40	a	a	DET
ftr-374	253	41	partner	partner	NOUN
ftr-374	253	42	shall	shall	AUX
ftr-374	253	43	be	be	AUX
ftr-374	253	44	shared	share	VERB
ftr-374	253	45	among	among	ADP
ftr-374	253	46	the	the	DET
ftr-374	253	47	partners	partner	NOUN
ftr-374	253	48	so	so	SCONJ
ftr-374	253	49	as	as	SCONJ
ftr-374	253	50	to	to	PART
ftr-374	253	51	take	take	VERB
ftr-374	253	52	account	account	NOUN
ftr-374	253	53	of	of	ADP
ftr-374	253	54	the	the	DET
ftr-374	253	55	variation	variation	NOUN
ftr-374	253	56	between	between	ADP
ftr-374	253	57	the	the	DET
ftr-374	253	58	basis	basis	NOUN
ftr-374	253	59	of	of	ADP
ftr-374	253	60	the	the	DET
ftr-374	253	61	property	property	NOUN
ftr-374	253	62	to	to	ADP
ftr-374	253	63	the	the	DET
ftr-374	253	64	partnership	partnership	NOUN
ftr-374	253	65	and	and	CCONJ
ftr-374	253	66	its	its	PRON
ftr-374	253	67	fair	fair	ADJ
ftr-374	253	68	market	market	NOUN
ftr-374	253	69	value	value	NOUN
ftr-374	253	70	at	at	ADP
ftr-374	253	71	the	the	DET
ftr-374	253	72	time	time	NOUN
ftr-374	253	73	of	of	ADP
ftr-374	253	74	contribution	contribution	NOUN
ftr-374	253	75	.	.	PUNCT
ftr-374	253	76	.	.	PUNCT
ftr-374	253	77	.	.	PUNCT
ftr-374	253	78	”	"	PUNCT
ftr-374	254	1	in	in	ADP
ftr-374	254	2	other	other	ADJ
ftr-374	254	3	words	word	NOUN
ftr-374	254	4	,	,	PUNCT
ftr-374	254	5	pre	pre	ADJ
ftr-374	254	6	-	-	NOUN
ftr-374	254	7	contribution	contribution	NOUN
ftr-374	254	8	built	build	VERB
ftr-374	254	9	-	-	PUNCT
ftr-374	254	10	in	in	ADP
ftr-374	254	11	gain	gain	NOUN
ftr-374	254	12	or	or	CCONJ
ftr-374	254	13	loss	loss	NOUN
ftr-374	254	14	is	be	AUX
ftr-374	254	15	recognized	recognize	VERB
ftr-374	254	16	by	by	ADP
ftr-374	254	17	the	the	DET
ftr-374	254	18	contributing	contribute	VERB
ftr-374	254	19	partner	partner	NOUN
ftr-374	254	20	as	as	ADP
ftr-374	254	21	an	an	DET
ftr-374	254	22	allocation	allocation	NOUN
ftr-374	254	23	from	from	ADP
ftr-374	254	24	the	the	DET
ftr-374	254	25	partnership	partnership	NOUN
ftr-374	254	26	when	when	SCONJ
ftr-374	254	27	recognized	recognize	VERB
ftr-374	254	28	by	by	ADP
ftr-374	254	29	the	the	DET
ftr-374	254	30	partnership	partnership	NOUN
ftr-374	254	31	.	.	PUNCT
ftr-374	255	1	this	this	DET
ftr-374	255	2	rule	rule	NOUN
ftr-374	255	3	prevents	prevent	VERB
ftr-374	255	4	shifting	shift	VERB
ftr-374	255	5	of	of	ADP
ftr-374	255	6	pre	pre	ADJ
ftr-374	255	7	-	-	ADJ
ftr-374	255	8	contribution	contribution	ADJ
ftr-374	255	9	gain	gain	NOUN
ftr-374	255	10	or	or	CCONJ
ftr-374	255	11	loss	loss	NOUN
ftr-374	255	12	from	from	ADP
ftr-374	255	13	the	the	DET
ftr-374	255	14	contributing	contribute	VERB
ftr-374	255	15	partner	partner	NOUN
ftr-374	255	16	to	to	ADP
ftr-374	255	17	other	other	ADJ
ftr-374	255	18	partners.40	partners.40	PROPN
ftr-374	255	19	example	example	NOUN
ftr-374	256	1	4	4	NUM
ftr-374	256	2	assume	assume	VERB
ftr-374	256	3	that	that	SCONJ
ftr-374	256	4	the	the	DET
ftr-374	256	5	abc	abc	PROPN
ftr-374	256	6	partnership	partnership	PROPN
ftr-374	256	7	agreement	agreement	NOUN
ftr-374	256	8	in	in	ADP
ftr-374	256	9	example	example	NOUN
ftr-374	256	10	1	1	NUM
ftr-374	256	11	provides	provide	VERB
ftr-374	256	12	for	for	ADP
ftr-374	256	13	an	an	DET
ftr-374	256	14	equal	equal	ADJ
ftr-374	256	15	one	one	NUM
ftr-374	256	16	-	-	PUNCT
ftr-374	256	17	third	third	NOUN
ftr-374	256	18	division	division	NOUN
ftr-374	256	19	of	of	ADP
ftr-374	256	20	all	all	DET
ftr-374	256	21	partnership	partnership	NOUN
ftr-374	256	22	profit	profit	NOUN
ftr-374	256	23	and	and	CCONJ
ftr-374	256	24	loss	loss	NOUN
ftr-374	256	25	.	.	PUNCT
ftr-374	257	1	the	the	DET
ftr-374	257	2	partnership	partnership	NOUN
ftr-374	257	3	balance	balance	NOUN
ftr-374	257	4	sheet	sheet	NOUN
ftr-374	257	5	immediately	immediately	ADV
ftr-374	257	6	following	follow	VERB
ftr-374	257	7	contributions	contribution	NOUN
ftr-374	257	8	by	by	ADP
ftr-374	257	9	a	a	DET
ftr-374	257	10	,	,	PUNCT
ftr-374	257	11	b	b	NOUN
ftr-374	257	12	,	,	PUNCT
ftr-374	257	13	and	and	CCONJ
ftr-374	257	14	c	c	NOUN
ftr-374	257	15	is	be	AUX
ftr-374	257	16	as	as	SCONJ
ftr-374	257	17	follows	follow	VERB
ftr-374	257	18	:	:	PUNCT
ftr-374	257	19	assets	asset	NOUN
ftr-374	257	20	partners	partner	NOUN
ftr-374	257	21	’	'	PUNCT
ftr-374	257	22	capital	capital	NOUN
ftr-374	257	23	accounts	account	NOUN
ftr-374	257	24	book	book	NOUN
ftr-374	257	25	value	value	NOUN
ftr-374	257	26	basis	basis	NOUN
ftr-374	257	27	book	book	NOUN
ftr-374	257	28	value	value	NOUN
ftr-374	257	29	basis	basis	NOUN
ftr-374	257	30	cash	cash	NOUN
ftr-374	257	31	$	$	SYM
ftr-374	257	32	100,000	100,000	NUM
ftr-374	257	33	$	$	SYM
ftr-374	257	34	100,000	100,000	NUM
ftr-374	257	35	a	a	DET
ftr-374	257	36	$	$	SYM
ftr-374	257	37	100,000	100,000	NUM
ftr-374	257	38	$	$	SYM
ftr-374	257	39	100,000	100,000	NUM
ftr-374	257	40	whiteacre	whiteacre	ADJ
ftr-374	257	41	$	$	SYM
ftr-374	257	42	100,000	100,000	NUM
ftr-374	257	43	$	$	SYM
ftr-374	257	44	40,000	40,000	NUM
ftr-374	257	45	b	b	NUM
ftr-374	257	46	$	$	SYM
ftr-374	257	47	100,000	100,000	NUM
ftr-374	257	48	$	$	SYM
ftr-374	257	49	40,000	40,000	NUM
ftr-374	257	50	blackacre	blackacre	NOUN
ftr-374	257	51	$	$	SYM
ftr-374	257	52	100,000	100,000	NUM
ftr-374	257	53	$	$	SYM
ftr-374	257	54	60,000	60,000	NUM
ftr-374	257	55	c	c	NOUN
ftr-374	257	56	$	$	SYM
ftr-374	257	57	100,000	100,000	NUM
ftr-374	257	58	$	$	SYM
ftr-374	257	59	60,000	60,000	NUM
ftr-374	257	60	$	$	SYM
ftr-374	257	61	300,000	300,000	NUM
ftr-374	257	62	$	$	SYM
ftr-374	257	63	200,000	200,000	NUM
ftr-374	257	64	$	$	SYM
ftr-374	257	65	300,000	300,000	NUM
ftr-374	257	66	$	$	SYM
ftr-374	257	67	200,000	200,000	NUM
ftr-374	257	68	if	if	SCONJ
ftr-374	257	69	whiteacre	whiteacre	ADJ
ftr-374	257	70	were	be	AUX
ftr-374	257	71	sold	sell	VERB
ftr-374	257	72	for	for	ADP
ftr-374	257	73	$	$	SYM
ftr-374	257	74	100,000	100,000	NUM
ftr-374	257	75	,	,	PUNCT
ftr-374	257	76	the	the	DET
ftr-374	257	77	partnership	partnership	NOUN
ftr-374	257	78	has	have	VERB
ftr-374	257	79	no	no	DET
ftr-374	257	80	gain	gain	NOUN
ftr-374	257	81	for	for	ADP
ftr-374	257	82	book	book	NOUN
ftr-374	257	83	purposes	purpose	NOUN
ftr-374	257	84	,	,	PUNCT
ftr-374	257	85	but	but	CCONJ
ftr-374	257	86	there	there	PRON
ftr-374	257	87	is	be	VERB
ftr-374	257	88	$	$	SYM
ftr-374	257	89	60,000	60,000	NUM
ftr-374	257	90	of	of	ADP
ftr-374	257	91	recognized	recognize	VERB
ftr-374	257	92	tax	tax	NOUN
ftr-374	257	93	gain	gain	NOUN
ftr-374	257	94	.	.	PUNCT
ftr-374	258	1	allocating	allocate	VERB
ftr-374	258	2	the	the	DET
ftr-374	258	3	$	$	SYM
ftr-374	258	4	60,000	60,000	NUM
ftr-374	258	5	tax	tax	NOUN
ftr-374	258	6	gain	gain	NOUN
ftr-374	258	7	in	in	ADP
ftr-374	258	8	proportion	proportion	NOUN
ftr-374	258	9	to	to	ADP
ftr-374	258	10	1/3	1/3	NUM
ftr-374	258	11	interests	interest	NOUN
ftr-374	258	12	of	of	ADP
ftr-374	258	13	each	each	DET
ftr-374	258	14	partner	partner	NOUN
ftr-374	258	15	would	would	AUX
ftr-374	258	16	shift	shift	VERB
ftr-374	258	17	b	b	PROPN
ftr-374	258	18	’s	’s	PART
ftr-374	258	19	precontribution	precontribution	NOUN
ftr-374	258	20	built	build	VERB
ftr-374	258	21	-	-	PUNCT
ftr-374	258	22	in	in	ADP
ftr-374	258	23	gain	gain	NOUN
ftr-374	258	24	to	to	ADP
ftr-374	258	25	partners	partner	NOUN
ftr-374	258	26	a	a	PRON
ftr-374	258	27	and	and	CCONJ
ftr-374	258	28	c.	c.	PROPN
ftr-374	258	29	a	a	DET
ftr-374	258	30	look	look	NOUN
ftr-374	258	31	at	at	ADP
ftr-374	258	32	the	the	DET
ftr-374	258	33	resulting	result	VERB
ftr-374	258	34	capital	capital	NOUN
ftr-374	258	35	accounts	account	NOUN
ftr-374	258	36	demonstrates	demonstrate	VERB
ftr-374	258	37	that	that	SCONJ
ftr-374	258	38	this	this	PRON
ftr-374	258	39	is	be	AUX
ftr-374	258	40	the	the	DET
ftr-374	258	41	wrong	wrong	ADJ
ftr-374	258	42	result	result	NOUN
ftr-374	258	43	:	:	PUNCT
ftr-374	258	44	39	39	NUM
ftr-374	258	45	.	.	PUNCT
ftr-374	259	1	built	build	VERB
ftr-374	259	2	-	-	PUNCT
ftr-374	259	3	in	in	ADP
ftr-374	259	4	gain	gain	NOUN
ftr-374	259	5	or	or	CCONJ
ftr-374	259	6	loss	loss	NOUN
ftr-374	259	7	property	property	NOUN
ftr-374	259	8	is	be	AUX
ftr-374	259	9	contributed	contribute	VERB
ftr-374	259	10	property	property	NOUN
ftr-374	259	11	with	with	ADP
ftr-374	259	12	a	a	DET
ftr-374	259	13	difference	difference	NOUN
ftr-374	259	14	in	in	ADP
ftr-374	259	15	the	the	DET
ftr-374	259	16	book	book	NOUN
ftr-374	259	17	value	value	NOUN
ftr-374	259	18	and	and	CCONJ
ftr-374	259	19	tax	tax	NOUN
ftr-374	259	20	basis	basis	NOUN
ftr-374	259	21	at	at	ADP
ftr-374	259	22	the	the	DET
ftr-374	259	23	time	time	NOUN
ftr-374	259	24	of	of	ADP
ftr-374	259	25	contribution	contribution	NOUN
ftr-374	259	26	.	.	PUNCT
ftr-374	260	1	treas	treas	PROPN
ftr-374	260	2	.	.	PUNCT
ftr-374	261	1	reg	reg	PROPN
ftr-374	261	2	.	.	PUNCT
ftr-374	262	1	§	§	PROPN
ftr-374	262	2	1.7043(a)(3)(ii	1.7043(a)(3)(ii	NUM
ftr-374	262	3	)	)	PUNCT
ftr-374	262	4	.	.	PUNCT
ftr-374	263	1	40	40	NUM
ftr-374	263	2	.	.	PUNCT
ftr-374	263	3	section	section	NOUN
ftr-374	263	4	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	263	5	)	)	PUNCT
ftr-374	263	6	is	be	AUX
ftr-374	263	7	applied	apply	VERB
ftr-374	263	8	on	on	ADP
ftr-374	263	9	a	a	DET
ftr-374	263	10	property	property	NOUN
ftr-374	263	11	by	by	ADP
ftr-374	263	12	property	property	NOUN
ftr-374	263	13	basis	basis	NOUN
ftr-374	263	14	.	.	PUNCT
ftr-374	264	1	the	the	DET
ftr-374	264	2	contributing	contribute	VERB
ftr-374	264	3	partner	partner	NOUN
ftr-374	264	4	is	be	AUX
ftr-374	264	5	not	not	PART
ftr-374	264	6	permitted	permit	VERB
ftr-374	264	7	to	to	PART
ftr-374	264	8	aggregate	aggregate	VERB
ftr-374	264	9	the	the	DET
ftr-374	264	10	bases	basis	NOUN
ftr-374	264	11	and	and	CCONJ
ftr-374	264	12	value	value	NOUN
ftr-374	264	13	of	of	ADP
ftr-374	264	14	contributed	contribute	VERB
ftr-374	264	15	property	property	NOUN
ftr-374	264	16	to	to	PART
ftr-374	264	17	offset	offset	VERB
ftr-374	264	18	built	build	VERB
ftr-374	264	19	-	-	PUNCT
ftr-374	264	20	in	in	ADP
ftr-374	264	21	gain	gain	NOUN
ftr-374	264	22	on	on	ADP
ftr-374	264	23	one	one	NUM
ftr-374	264	24	asset	asset	NOUN
ftr-374	264	25	with	with	ADP
ftr-374	264	26	a	a	DET
ftr-374	264	27	built	build	VERB
ftr-374	264	28	-	-	PUNCT
ftr-374	264	29	in	in	ADP
ftr-374	264	30	loss	loss	NOUN
ftr-374	264	31	on	on	ADP
ftr-374	264	32	another	another	PRON
ftr-374	264	33	.	.	PUNCT
ftr-374	265	1	treas	treas	PROPN
ftr-374	265	2	.	.	PUNCT
ftr-374	266	1	reg	reg	PROPN
ftr-374	266	2	.	.	PUNCT
ftr-374	267	1	§	§	PROPN
ftr-374	267	2	1.704	1.704	NUM
ftr-374	267	3	-	-	SYM
ftr-374	267	4	3(a)(2	3(a)(2	NUM
ftr-374	267	5	)	)	PUNCT
ftr-374	267	6	.	.	PUNCT
ftr-374	268	1	614	614	NUM
ftr-374	268	2	florida	florida	PROPN
ftr-374	268	3	tax	tax	NOUN
ftr-374	268	4	review	review	NOUN
ftr-374	268	5	[	[	X
ftr-374	268	6	vol	vol	NOUN
ftr-374	268	7	.	.	PUNCT
ftr-374	269	1	9:6	9:6	NUM
ftr-374	269	2	assets	asset	NOUN
ftr-374	269	3	partners	partner	NOUN
ftr-374	269	4	’	'	PUNCT
ftr-374	269	5	capital	capital	NOUN
ftr-374	269	6	accounts	account	NOUN
ftr-374	269	7	book	book	NOUN
ftr-374	269	8	value	value	NOUN
ftr-374	269	9	basis	basis	NOUN
ftr-374	269	10	book	book	NOUN
ftr-374	269	11	value	value	NOUN
ftr-374	269	12	basis	basis	NOUN
ftr-374	269	13	cash	cash	NOUN
ftr-374	269	14	$	$	SYM
ftr-374	269	15	100,000	100,000	NUM
ftr-374	269	16	$	$	SYM
ftr-374	269	17	100,000	100,000	NUM
ftr-374	269	18	a	a	DET
ftr-374	269	19	$	$	SYM
ftr-374	269	20	100,000	100,000	NUM
ftr-374	269	21	$	$	SYM
ftr-374	269	22	120,000	120,000	NUM
ftr-374	269	23	whiteacre	whiteacre	ADJ
ftr-374	269	24	/	/	SYM
ftr-374	269	25	cash	cash	NOUN
ftr-374	269	26	$	$	SYM
ftr-374	269	27	100,000	100,000	NUM
ftr-374	269	28	$	$	SYM
ftr-374	269	29	100,000	100,000	NUM
ftr-374	269	30	b	b	NUM
ftr-374	269	31	$	$	SYM
ftr-374	269	32	100,000	100,000	NUM
ftr-374	269	33	$	$	SYM
ftr-374	269	34	60,000	60,000	NUM
ftr-374	269	35	blackacre	blackacre	NOUN
ftr-374	269	36	$	$	SYM
ftr-374	269	37	100,000	100,000	NUM
ftr-374	269	38	$	$	SYM
ftr-374	269	39	60,000	60,000	NUM
ftr-374	269	40	c	c	NOUN
ftr-374	269	41	$	$	SYM
ftr-374	269	42	100,000	100,000	NUM
ftr-374	269	43	$	$	SYM
ftr-374	269	44	80,000	80,000	NUM
ftr-374	269	45	$	$	SYM
ftr-374	269	46	300,000	300,000	NUM
ftr-374	269	47	$	$	SYM
ftr-374	269	48	260,000	260,000	NUM
ftr-374	269	49	$	$	SYM
ftr-374	269	50	300,000	300,000	NUM
ftr-374	269	51	$	$	SYM
ftr-374	269	52	260,000	260,000	NUM
ftr-374	269	53	the	the	DET
ftr-374	269	54	allocation	allocation	NOUN
ftr-374	269	55	creates	create	VERB
ftr-374	269	56	a	a	DET
ftr-374	269	57	disparity	disparity	NOUN
ftr-374	269	58	in	in	ADP
ftr-374	269	59	the	the	DET
ftr-374	269	60	cash	cash	NOUN
ftr-374	269	61	partner	partner	NOUN
ftr-374	269	62	a	a	DET
ftr-374	269	63	’s	’s	NOUN
ftr-374	269	64	book	book	NOUN
ftr-374	269	65	and	and	CCONJ
ftr-374	269	66	tax	tax	NOUN
ftr-374	269	67	accounts	account	NOUN
ftr-374	269	68	by	by	ADP
ftr-374	269	69	the	the	DET
ftr-374	269	70	amount	amount	NOUN
ftr-374	269	71	of	of	ADP
ftr-374	269	72	the	the	DET
ftr-374	269	73	gain	gain	NOUN
ftr-374	269	74	.	.	PUNCT
ftr-374	270	1	recognition	recognition	NOUN
ftr-374	270	2	of	of	ADP
ftr-374	270	3	the	the	DET
ftr-374	270	4	$	$	SYM
ftr-374	270	5	20,000	20,000	NUM
ftr-374	270	6	of	of	ADP
ftr-374	270	7	tax	tax	NOUN
ftr-374	270	8	gain	gain	NOUN
ftr-374	270	9	allocated	allocate	VERB
ftr-374	270	10	to	to	ADP
ftr-374	270	11	a	a	PRON
ftr-374	270	12	on	on	ADP
ftr-374	270	13	sale	sale	NOUN
ftr-374	270	14	of	of	ADP
ftr-374	270	15	whiteacre	whiteacre	ADJ
ftr-374	270	16	is	be	AUX
ftr-374	270	17	translated	translate	VERB
ftr-374	270	18	into	into	ADP
ftr-374	270	19	a	a	DET
ftr-374	270	20	$	$	SYM
ftr-374	270	21	20,000	20,000	NUM
ftr-374	270	22	tax	tax	NOUN
ftr-374	270	23	loss	loss	NOUN
ftr-374	270	24	that	that	PRON
ftr-374	270	25	is	be	AUX
ftr-374	270	26	deferred	defer	VERB
ftr-374	270	27	until	until	ADP
ftr-374	270	28	the	the	DET
ftr-374	270	29	date	date	NOUN
ftr-374	270	30	a	a	DET
ftr-374	270	31	disposes	dispose	NOUN
ftr-374	270	32	of	of	ADP
ftr-374	270	33	or	or	CCONJ
ftr-374	270	34	liquidates	liquidate	VERB
ftr-374	270	35	a	a	DET
ftr-374	270	36	’s	’s	NOUN
ftr-374	270	37	partnership	partnership	NOUN
ftr-374	270	38	interest.41	interest.41	PROPN
ftr-374	270	39	b	b	PROPN
ftr-374	270	40	recognizes	recognize	VERB
ftr-374	270	41	only	only	ADV
ftr-374	270	42	$	$	SYM
ftr-374	270	43	20,000	20,000	NUM
ftr-374	270	44	of	of	ADP
ftr-374	270	45	b	b	NOUN
ftr-374	270	46	’s	’s	PART
ftr-374	270	47	$	$	SYM
ftr-374	270	48	60,000	60,000	NUM
ftr-374	270	49	pre	pre	ADJ
ftr-374	270	50	-	-	NOUN
ftr-374	270	51	contribution	contribution	NOUN
ftr-374	270	52	built	build	VERB
ftr-374	270	53	-	-	PUNCT
ftr-374	270	54	in	in	ADP
ftr-374	270	55	gain	gain	NOUN
ftr-374	270	56	.	.	PUNCT
ftr-374	271	1	the	the	DET
ftr-374	271	2	remaining	remain	VERB
ftr-374	271	3	$	$	SYM
ftr-374	271	4	40,000	40,000	NUM
ftr-374	271	5	of	of	ADP
ftr-374	271	6	b	b	NOUN
ftr-374	271	7	’s	’s	PART
ftr-374	271	8	gain	gain	NOUN
ftr-374	271	9	,	,	PUNCT
ftr-374	271	10	which	which	PRON
ftr-374	271	11	has	have	AUX
ftr-374	271	12	been	be	AUX
ftr-374	271	13	shifted	shift	VERB
ftr-374	271	14	to	to	ADP
ftr-374	271	15	a	a	PRON
ftr-374	271	16	and	and	CCONJ
ftr-374	271	17	c	c	NOUN
ftr-374	271	18	,	,	PUNCT
ftr-374	271	19	is	be	AUX
ftr-374	271	20	deferred	defer	VERB
ftr-374	271	21	until	until	ADP
ftr-374	271	22	a	a	DET
ftr-374	271	23	disposition	disposition	NOUN
ftr-374	271	24	or	or	CCONJ
ftr-374	271	25	liquidation	liquidation	NOUN
ftr-374	271	26	of	of	ADP
ftr-374	271	27	b	b	PROPN
ftr-374	271	28	’s	’s	NOUN
ftr-374	271	29	partnership	partnership	NOUN
ftr-374	271	30	interest	interest	NOUN
ftr-374	271	31	.	.	PUNCT
ftr-374	272	1	to	to	PART
ftr-374	272	2	prevent	prevent	VERB
ftr-374	272	3	the	the	DET
ftr-374	272	4	shifting	shifting	NOUN
ftr-374	272	5	of	of	ADP
ftr-374	272	6	b	b	PROPN
ftr-374	272	7	’s	’s	ADV
ftr-374	272	8	built	build	VERB
ftr-374	272	9	-	-	PUNCT
ftr-374	272	10	in	in	ADP
ftr-374	272	11	gain	gain	NOUN
ftr-374	272	12	to	to	ADP
ftr-374	272	13	the	the	DET
ftr-374	272	14	other	other	ADJ
ftr-374	272	15	partners	partner	NOUN
ftr-374	272	16	,	,	PUNCT
ftr-374	272	17	section	section	NOUN
ftr-374	272	18	704(c	704(c	PROPN
ftr-374	272	19	)	)	PUNCT
ftr-374	272	20	requires	require	VERB
ftr-374	272	21	that	that	SCONJ
ftr-374	272	22	the	the	DET
ftr-374	272	23	partnership	partnership	NOUN
ftr-374	272	24	’s	’s	PART
ftr-374	272	25	$	$	SYM
ftr-374	272	26	60,000	60,000	NUM
ftr-374	272	27	tax	tax	NOUN
ftr-374	272	28	gain	gain	NOUN
ftr-374	272	29	be	be	AUX
ftr-374	272	30	allocated	allocate	VERB
ftr-374	272	31	to	to	ADP
ftr-374	272	32	the	the	DET
ftr-374	272	33	contributing	contribute	VERB
ftr-374	272	34	partner	partner	NOUN
ftr-374	272	35	,	,	PUNCT
ftr-374	272	36	b.	b.	PROPN
ftr-374	272	37	thus	thus	ADV
ftr-374	272	38	,	,	PUNCT
ftr-374	272	39	assets	asset	NOUN
ftr-374	272	40	partners	partner	NOUN
ftr-374	272	41	’	'	PUNCT
ftr-374	272	42	capital	capital	NOUN
ftr-374	272	43	accounts	account	NOUN
ftr-374	272	44	book	book	NOUN
ftr-374	272	45	value	value	NOUN
ftr-374	272	46	basis	basis	NOUN
ftr-374	272	47	book	book	NOUN
ftr-374	272	48	value	value	NOUN
ftr-374	272	49	basis	basis	NOUN
ftr-374	272	50	cash	cash	NOUN
ftr-374	272	51	$	$	SYM
ftr-374	272	52	100,000	100,000	NUM
ftr-374	272	53	$	$	SYM
ftr-374	272	54	100,000	100,000	NUM
ftr-374	272	55	a	a	DET
ftr-374	272	56	$	$	SYM
ftr-374	272	57	100,000	100,000	NUM
ftr-374	272	58	$	$	SYM
ftr-374	272	59	100,000	100,000	NUM
ftr-374	272	60	whiteacre	whiteacre	ADJ
ftr-374	272	61	/	/	SYM
ftr-374	272	62	cash	cash	NOUN
ftr-374	272	63	$	$	SYM
ftr-374	272	64	100,000	100,000	NUM
ftr-374	272	65	$	$	SYM
ftr-374	272	66	100,000	100,000	NUM
ftr-374	272	67	b	b	NUM
ftr-374	272	68	$	$	SYM
ftr-374	272	69	100,000	100,000	NUM
ftr-374	272	70	$	$	SYM
ftr-374	272	71	100,000	100,000	NUM
ftr-374	272	72	blackacre	blackacre	NOUN
ftr-374	272	73	$	$	SYM
ftr-374	272	74	100,000	100,000	NUM
ftr-374	272	75	$	$	SYM
ftr-374	272	76	60,000	60,000	NUM
ftr-374	272	77	c	c	NOUN
ftr-374	273	1	$	$	SYM
ftr-374	273	2	100,000	100,000	NUM
ftr-374	273	3	$	$	SYM
ftr-374	273	4	60,000	60,000	NUM
ftr-374	273	5	$	$	SYM
ftr-374	273	6	300,000	300,000	NUM
ftr-374	273	7	$	$	SYM
ftr-374	273	8	260,000	260,000	NUM
ftr-374	273	9	$	$	SYM
ftr-374	273	10	300,000	300,000	NUM
ftr-374	273	11	$	$	SYM
ftr-374	273	12	260,000	260,000	NUM
ftr-374	273	13	the	the	DET
ftr-374	273	14	allocation	allocation	NOUN
ftr-374	273	15	required	require	VERB
ftr-374	273	16	by	by	ADP
ftr-374	273	17	section	section	NOUN
ftr-374	273	18	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	273	19	)	)	PUNCT
ftr-374	273	20	has	have	VERB
ftr-374	273	21	the	the	DET
ftr-374	273	22	effect	effect	NOUN
ftr-374	273	23	of	of	ADP
ftr-374	273	24	eliminating	eliminate	VERB
ftr-374	273	25	the	the	DET
ftr-374	273	26	book	book	NOUN
ftr-374	273	27	/	/	SYM
ftr-374	273	28	tax	tax	NOUN
ftr-374	273	29	disparity	disparity	NOUN
ftr-374	273	30	in	in	ADP
ftr-374	273	31	b	b	PROPN
ftr-374	273	32	’s	’s	PART
ftr-374	273	33	capital	capital	NOUN
ftr-374	273	34	account	account	NOUN
ftr-374	273	35	.	.	PUNCT
ftr-374	274	1	although	although	SCONJ
ftr-374	274	2	the	the	DET
ftr-374	274	3	allocation	allocation	NOUN
ftr-374	274	4	rules	rule	NOUN
ftr-374	274	5	of	of	ADP
ftr-374	274	6	the	the	DET
ftr-374	274	7	regulations42	regulations42	NOUN
ftr-374	274	8	applying	apply	VERB
ftr-374	274	9	section	section	NOUN
ftr-374	274	10	704(c	704(c	NOUN
ftr-374	274	11	)	)	PUNCT
ftr-374	274	12	are	be	AUX
ftr-374	274	13	complex	complex	ADJ
ftr-374	274	14	,	,	PUNCT
ftr-374	274	15	the	the	DET
ftr-374	274	16	guiding	guide	VERB
ftr-374	274	17	principle	principle	NOUN
ftr-374	274	18	is	be	AUX
ftr-374	274	19	that	that	SCONJ
ftr-374	274	20	allocations	allocation	NOUN
ftr-374	274	21	related	relate	VERB
ftr-374	274	22	to	to	ADP
ftr-374	274	23	differences	difference	NOUN
ftr-374	274	24	in	in	ADP
ftr-374	274	25	fair	fair	ADJ
ftr-374	274	26	market	market	NOUN
ftr-374	274	27	value	value	NOUN
ftr-374	274	28	and	and	CCONJ
ftr-374	274	29	basis	basis	NOUN
ftr-374	274	30	at	at	ADP
ftr-374	274	31	the	the	DET
ftr-374	274	32	time	time	NOUN
ftr-374	274	33	of	of	ADP
ftr-374	274	34	contribution	contribution	NOUN
ftr-374	274	35	of	of	ADP
ftr-374	274	36	property	property	NOUN
ftr-374	274	37	to	to	ADP
ftr-374	274	38	a	a	DET
ftr-374	274	39	partnership	partnership	NOUN
ftr-374	274	40	are	be	AUX
ftr-374	274	41	to	to	PART
ftr-374	274	42	be	be	AUX
ftr-374	274	43	made	make	VERB
ftr-374	274	44	in	in	ADP
ftr-374	274	45	a	a	DET
ftr-374	274	46	manner	manner	NOUN
ftr-374	274	47	that	that	PRON
ftr-374	274	48	reduces	reduce	VERB
ftr-374	274	49	the	the	DET
ftr-374	274	50	disparity	disparity	NOUN
ftr-374	274	51	between	between	ADP
ftr-374	274	52	partners	partner	NOUN
ftr-374	274	53	’	’	PART
ftr-374	274	54	book	book	NOUN
ftr-374	274	55	and	and	CCONJ
ftr-374	274	56	tax	tax	NOUN
ftr-374	274	57	accounts	account	NOUN
ftr-374	274	58	.	.	PUNCT
ftr-374	275	1	thus	thus	ADV
ftr-374	275	2	,	,	PUNCT
ftr-374	275	3	properly	properly	ADV
ftr-374	275	4	maintained	maintain	VERB
ftr-374	275	5	capital	capital	NOUN
ftr-374	275	6	accounts	account	NOUN
ftr-374	275	7	are	be	AUX
ftr-374	275	8	the	the	DET
ftr-374	275	9	guide	guide	NOUN
ftr-374	275	10	to	to	ADP
ftr-374	275	11	section	section	NOUN
ftr-374	275	12	704(c	704(c	PROPN
ftr-374	275	13	)	)	PUNCT
ftr-374	275	14	allocations	allocation	NOUN
ftr-374	275	15	.	.	PUNCT
ftr-374	276	1	this	this	PRON
ftr-374	276	2	can	can	AUX
ftr-374	276	3	be	be	AUX
ftr-374	276	4	seen	see	VERB
ftr-374	276	5	in	in	ADP
ftr-374	276	6	the	the	DET
ftr-374	276	7	following	follow	VERB
ftr-374	276	8	example	example	NOUN
ftr-374	276	9	:	:	PUNCT
ftr-374	276	10	example	example	NOUN
ftr-374	276	11	5	5	NUM
ftr-374	276	12	assume	assume	VERB
ftr-374	276	13	in	in	ADP
ftr-374	276	14	example	example	NOUN
ftr-374	276	15	4	4	NUM
ftr-374	276	16	that	that	PRON
ftr-374	276	17	whiteacre	whiteacre	ADJ
ftr-374	276	18	is	be	AUX
ftr-374	276	19	sold	sell	VERB
ftr-374	276	20	for	for	ADP
ftr-374	276	21	$	$	SYM
ftr-374	276	22	130,000	130,000	NUM
ftr-374	276	23	,	,	PUNCT
ftr-374	276	24	producing	produce	VERB
ftr-374	276	25	$	$	SYM
ftr-374	276	26	30,000	30,000	NUM
ftr-374	276	27	of	of	ADP
ftr-374	276	28	book	book	NOUN
ftr-374	276	29	gain	gain	NOUN
ftr-374	276	30	(	(	PUNCT
ftr-374	276	31	$	$	SYM
ftr-374	276	32	130,000	130,000	NUM
ftr-374	276	33	$	$	SYM
ftr-374	276	34	100,000	100,000	NUM
ftr-374	276	35	)	)	PUNCT
ftr-374	276	36	and	and	CCONJ
ftr-374	276	37	$	$	SYM
ftr-374	276	38	90,000	90,000	NUM
ftr-374	276	39	of	of	ADP
ftr-374	276	40	tax	tax	NOUN
ftr-374	276	41	gain	gain	NOUN
ftr-374	276	42	(	(	PUNCT
ftr-374	276	43	$	$	SYM
ftr-374	276	44	130,000	130,000	NUM
ftr-374	276	45	$	$	SYM
ftr-374	276	46	40,000	40,000	NUM
ftr-374	276	47	)	)	PUNCT
ftr-374	276	48	.	.	PUNCT
ftr-374	277	1	the	the	DET
ftr-374	277	2	book	book	NOUN
ftr-374	277	3	gain	gain	NOUN
ftr-374	277	4	is	be	AUX
ftr-374	277	5	allocated	allocate	VERB
ftr-374	277	6	equally	equally	ADV
ftr-374	277	7	41	41	NUM
ftr-374	277	8	.	.	PUNCT
ftr-374	278	1	liquidation	liquidation	NOUN
ftr-374	278	2	of	of	ADP
ftr-374	278	3	the	the	DET
ftr-374	278	4	partner	partner	NOUN
ftr-374	278	5	’s	’s	PART
ftr-374	278	6	interest	interest	NOUN
ftr-374	278	7	for	for	ADP
ftr-374	278	8	a	a	DET
ftr-374	278	9	cash	cash	NOUN
ftr-374	278	10	payment	payment	NOUN
ftr-374	278	11	that	that	PRON
ftr-374	278	12	is	be	AUX
ftr-374	278	13	less	less	ADJ
ftr-374	278	14	than	than	ADP
ftr-374	278	15	basis	basis	NOUN
ftr-374	278	16	results	result	NOUN
ftr-374	278	17	in	in	ADP
ftr-374	278	18	a	a	DET
ftr-374	278	19	recognized	recognize	VERB
ftr-374	278	20	loss	loss	NOUN
ftr-374	278	21	to	to	ADP
ftr-374	278	22	the	the	DET
ftr-374	278	23	partner	partner	NOUN
ftr-374	278	24	.	.	PUNCT
ftr-374	279	1	irc	irc	PROPN
ftr-374	279	2	§	§	PROPN
ftr-374	279	3	731(a)(2	731(a)(2	NOUN
ftr-374	279	4	)	)	PUNCT
ftr-374	279	5	.	.	PUNCT
ftr-374	280	1	42	42	NUM
ftr-374	280	2	.	.	PUNCT
ftr-374	281	1	treas	treas	PROPN
ftr-374	281	2	.	.	PUNCT
ftr-374	282	1	reg	reg	PROPN
ftr-374	282	2	.	.	PUNCT
ftr-374	283	1	§	§	PROPN
ftr-374	283	2	1.704	1.704	NUM
ftr-374	283	3	-	-	SYM
ftr-374	283	4	3	3	NUM
ftr-374	283	5	.	.	NOUN
ftr-374	283	6	2009	2009	NUM
ftr-374	283	7	]	]	PUNCT
ftr-374	283	8	built	build	VERB
ftr-374	283	9	-	-	PUNCT
ftr-374	283	10	in	in	ADP
ftr-374	283	11	gain	gain	NOUN
ftr-374	283	12	and	and	CCONJ
ftr-374	283	13	built	build	VERB
ftr-374	283	14	-	-	PUNCT
ftr-374	283	15	in	in	ADP
ftr-374	283	16	loss	loss	NOUN
ftr-374	283	17	615	615	NUM
ftr-374	283	18	among	among	ADP
ftr-374	283	19	the	the	DET
ftr-374	283	20	partners	partner	NOUN
ftr-374	283	21	,	,	PUNCT
ftr-374	283	22	1/3	1/3	NUM
ftr-374	283	23	each	each	PRON
ftr-374	283	24	.	.	PUNCT
ftr-374	284	1	$	$	SYM
ftr-374	284	2	10,000	10,000	NUM
ftr-374	284	3	of	of	ADP
ftr-374	284	4	tax	tax	NOUN
ftr-374	284	5	gain	gain	NOUN
ftr-374	284	6	is	be	AUX
ftr-374	284	7	allocated	allocate	VERB
ftr-374	284	8	to	to	ADP
ftr-374	284	9	each	each	DET
ftr-374	284	10	partner	partner	NOUN
ftr-374	284	11	to	to	PART
ftr-374	284	12	match	match	VERB
ftr-374	284	13	the	the	DET
ftr-374	284	14	allocation	allocation	NOUN
ftr-374	284	15	of	of	ADP
ftr-374	284	16	book	book	NOUN
ftr-374	284	17	gain	gain	NOUN
ftr-374	284	18	,	,	PUNCT
ftr-374	284	19	so	so	ADV
ftr-374	284	20	a	a	PRON
ftr-374	284	21	and	and	CCONJ
ftr-374	284	22	c	c	NOUN
ftr-374	284	23	are	be	AUX
ftr-374	284	24	each	each	PRON
ftr-374	284	25	allocated	allocate	VERB
ftr-374	284	26	$	$	SYM
ftr-374	284	27	10,000	10,000	NUM
ftr-374	284	28	of	of	ADP
ftr-374	284	29	tax	tax	NOUN
ftr-374	284	30	gain	gain	NOUN
ftr-374	284	31	.	.	PUNCT
ftr-374	285	1	b	b	X
ftr-374	285	2	also	also	ADV
ftr-374	285	3	is	be	AUX
ftr-374	285	4	allocated	allocate	VERB
ftr-374	285	5	$	$	SYM
ftr-374	285	6	10,000	10,000	NUM
ftr-374	285	7	of	of	ADP
ftr-374	285	8	tax	tax	NOUN
ftr-374	285	9	gain	gain	NOUN
ftr-374	285	10	to	to	PART
ftr-374	285	11	match	match	VERB
ftr-374	285	12	b	b	PROPN
ftr-374	285	13	’s	’s	ADJ
ftr-374	285	14	share	share	NOUN
ftr-374	285	15	of	of	ADP
ftr-374	285	16	the	the	DET
ftr-374	285	17	book	book	NOUN
ftr-374	285	18	gain	gain	NOUN
ftr-374	285	19	.	.	PUNCT
ftr-374	286	1	in	in	ADP
ftr-374	286	2	this	this	DET
ftr-374	286	3	respect	respect	NOUN
ftr-374	286	4	,	,	PUNCT
ftr-374	286	5	the	the	DET
ftr-374	286	6	tax	tax	NOUN
ftr-374	286	7	consequences	consequence	NOUN
ftr-374	286	8	of	of	ADP
ftr-374	286	9	the	the	DET
ftr-374	286	10	$	$	SYM
ftr-374	286	11	30,000	30,000	NUM
ftr-374	286	12	of	of	ADP
ftr-374	286	13	recognized	recognize	VERB
ftr-374	286	14	book	book	NOUN
ftr-374	286	15	gain	gain	NOUN
ftr-374	286	16	follow	follow	VERB
ftr-374	286	17	the	the	DET
ftr-374	286	18	economic	economic	ADJ
ftr-374	286	19	allocation	allocation	NOUN
ftr-374	286	20	of	of	ADP
ftr-374	286	21	this	this	DET
ftr-374	286	22	gain	gain	NOUN
ftr-374	286	23	.	.	PUNCT
ftr-374	287	1	the	the	DET
ftr-374	287	2	remaining	remain	VERB
ftr-374	287	3	$	$	SYM
ftr-374	287	4	60,000	60,000	NUM
ftr-374	287	5	of	of	ADP
ftr-374	287	6	tax	tax	NOUN
ftr-374	287	7	gain	gain	NOUN
ftr-374	287	8	(	(	PUNCT
ftr-374	287	9	$	$	SYM
ftr-374	287	10	90,000	90,000	NUM
ftr-374	287	11	$	$	SYM
ftr-374	287	12	30,000	30,000	NUM
ftr-374	287	13	)	)	PUNCT
ftr-374	287	14	,	,	PUNCT
ftr-374	288	1	b	b	X
ftr-374	288	2	’s	’s	ADJ
ftr-374	288	3	pre	pre	ADJ
ftr-374	288	4	-	-	NOUN
ftr-374	288	5	contribution	contribution	NOUN
ftr-374	288	6	built	build	VERB
ftr-374	288	7	-	-	PUNCT
ftr-374	288	8	in	in	ADP
ftr-374	288	9	gain	gain	NOUN
ftr-374	288	10	,	,	PUNCT
ftr-374	288	11	is	be	AUX
ftr-374	288	12	allocated	allocate	VERB
ftr-374	288	13	to	to	ADP
ftr-374	288	14	b.	b.	PROPN
ftr-374	288	15	b	b	PROPN
ftr-374	288	16	’s	’s	PART
ftr-374	288	17	total	total	ADJ
ftr-374	288	18	tax	tax	NOUN
ftr-374	288	19	gain	gain	NOUN
ftr-374	288	20	is	be	AUX
ftr-374	288	21	$	$	SYM
ftr-374	288	22	70,000	70,000	NUM
ftr-374	288	23	.	.	PUNCT
ftr-374	289	1	the	the	DET
ftr-374	289	2	result	result	NOUN
ftr-374	289	3	is	be	AUX
ftr-374	289	4	reflected	reflect	VERB
ftr-374	289	5	in	in	ADP
ftr-374	289	6	partnership	partnership	NOUN
ftr-374	289	7	capital	capital	NOUN
ftr-374	289	8	accounts	account	NOUN
ftr-374	289	9	as	as	SCONJ
ftr-374	289	10	follows	follow	VERB
ftr-374	289	11	:	:	PUNCT
ftr-374	289	12	assets	asset	NOUN
ftr-374	289	13	partners	partner	NOUN
ftr-374	289	14	’	'	PUNCT
ftr-374	289	15	capital	capital	NOUN
ftr-374	289	16	accounts	account	NOUN
ftr-374	289	17	book	book	NOUN
ftr-374	289	18	value	value	NOUN
ftr-374	289	19	basis	basis	NOUN
ftr-374	289	20	book	book	NOUN
ftr-374	289	21	value	value	NOUN
ftr-374	289	22	basis	basis	NOUN
ftr-374	289	23	cash	cash	NOUN
ftr-374	289	24	$	$	SYM
ftr-374	289	25	100,000	100,000	NUM
ftr-374	289	26	$	$	SYM
ftr-374	289	27	100,000	100,000	NUM
ftr-374	289	28	a	a	DET
ftr-374	289	29	$	$	SYM
ftr-374	289	30	110,000	110,000	NUM
ftr-374	289	31	$	$	SYM
ftr-374	289	32	110,000	110,000	NUM
ftr-374	289	33	whiteacre	whiteacre	ADJ
ftr-374	289	34	/	/	SYM
ftr-374	289	35	cash	cash	NOUN
ftr-374	289	36	$	$	SYM
ftr-374	289	37	130,000	130,000	NUM
ftr-374	289	38	$	$	SYM
ftr-374	289	39	130,000	130,000	NUM
ftr-374	289	40	b	b	NOUN
ftr-374	289	41	$	$	SYM
ftr-374	289	42	110,000	110,000	NUM
ftr-374	289	43	$	$	SYM
ftr-374	289	44	110,000	110,000	NUM
ftr-374	289	45	blackacre	blackacre	NOUN
ftr-374	289	46	$	$	SYM
ftr-374	289	47	100,000	100,000	NUM
ftr-374	289	48	$	$	SYM
ftr-374	289	49	60,000	60,000	NUM
ftr-374	289	50	c	c	NOUN
ftr-374	289	51	$	$	SYM
ftr-374	289	52	110,000	110,000	NUM
ftr-374	289	53	$	$	SYM
ftr-374	289	54	70,000	70,000	NUM
ftr-374	289	55	$	$	SYM
ftr-374	289	56	330,000	330,000	NUM
ftr-374	289	57	$	$	SYM
ftr-374	289	58	290,000	290,000	NUM
ftr-374	289	59	$	$	SYM
ftr-374	289	60	330,000	330,000	NUM
ftr-374	289	61	$	$	SYM
ftr-374	289	62	290,000	290,000	NUM
ftr-374	289	63	a	a	DET
ftr-374	289	64	’s	’s	NOUN
ftr-374	289	65	and	and	CCONJ
ftr-374	289	66	b	b	NOUN
ftr-374	289	67	’s	’s	NOUN
ftr-374	289	68	book	book	NOUN
ftr-374	289	69	and	and	CCONJ
ftr-374	289	70	tax	tax	NOUN
ftr-374	289	71	accounts	account	NOUN
ftr-374	289	72	are	be	AUX
ftr-374	289	73	the	the	DET
ftr-374	289	74	same	same	ADJ
ftr-374	289	75	.	.	PUNCT
ftr-374	290	1	c	c	X
ftr-374	290	2	’s	’s	NOUN
ftr-374	290	3	tax	tax	NOUN
ftr-374	290	4	account	account	NOUN
ftr-374	290	5	is	be	AUX
ftr-374	290	6	$	$	SYM
ftr-374	290	7	40,000	40,000	NUM
ftr-374	290	8	less	less	ADJ
ftr-374	290	9	than	than	ADP
ftr-374	290	10	book	book	NOUN
ftr-374	290	11	reflecting	reflect	VERB
ftr-374	290	12	c	c	PROPN
ftr-374	290	13	’s	’s	PART
ftr-374	290	14	pre	pre	NOUN
ftr-374	290	15	-	-	NOUN
ftr-374	290	16	contribution	contribution	NOUN
ftr-374	290	17	built	build	VERB
ftr-374	290	18	-	-	PUNCT
ftr-374	290	19	in	in	ADP
ftr-374	290	20	gain	gain	NOUN
ftr-374	290	21	for	for	ADP
ftr-374	290	22	blackacre	blackacre	NOUN
ftr-374	290	23	.	.	PUNCT
ftr-374	291	1	b.	b.	PROPN
ftr-374	291	2	allocation	allocation	NOUN
ftr-374	291	3	methodologies	methodology	NOUN
ftr-374	291	4	complications	complication	NOUN
ftr-374	291	5	arise	arise	VERB
ftr-374	291	6	when	when	SCONJ
ftr-374	291	7	tax	tax	NOUN
ftr-374	291	8	items	item	NOUN
ftr-374	291	9	attributable	attributable	ADJ
ftr-374	291	10	to	to	ADP
ftr-374	291	11	built	build	VERB
ftr-374	291	12	-	-	PUNCT
ftr-374	291	13	in	in	ADP
ftr-374	291	14	gain	gain	NOUN
ftr-374	291	15	and	and	CCONJ
ftr-374	291	16	loss	loss	NOUN
ftr-374	291	17	property	property	NOUN
ftr-374	291	18	are	be	AUX
ftr-374	291	19	not	not	PART
ftr-374	291	20	sufficient	sufficient	ADJ
ftr-374	291	21	to	to	PART
ftr-374	291	22	match	match	VERB
ftr-374	291	23	book	book	NOUN
ftr-374	291	24	gains	gain	NOUN
ftr-374	291	25	and	and	CCONJ
ftr-374	291	26	losses	loss	NOUN
ftr-374	291	27	.	.	PUNCT
ftr-374	292	1	example	example	NOUN
ftr-374	292	2	assume	assume	VERB
ftr-374	292	3	in	in	ADP
ftr-374	292	4	example	example	NOUN
ftr-374	292	5	4	4	NUM
ftr-374	292	6	that	that	PRON
ftr-374	292	7	whiteacre	whiteacre	ADJ
ftr-374	292	8	is	be	AUX
ftr-374	292	9	sold	sell	VERB
ftr-374	292	10	for	for	ADP
ftr-374	292	11	$	$	SYM
ftr-374	292	12	70,000	70,000	NUM
ftr-374	292	13	.	.	PUNCT
ftr-374	293	1	in	in	ADP
ftr-374	293	2	this	this	DET
ftr-374	293	3	case	case	NOUN
ftr-374	293	4	the	the	DET
ftr-374	293	5	partnership	partnership	NOUN
ftr-374	293	6	realizes	realize	VERB
ftr-374	293	7	a	a	DET
ftr-374	293	8	$	$	SYM
ftr-374	293	9	30,000	30,000	NUM
ftr-374	293	10	book	book	NOUN
ftr-374	293	11	loss	loss	NOUN
ftr-374	293	12	(	(	PUNCT
ftr-374	293	13	$	$	SYM
ftr-374	293	14	70,000	70,000	NUM
ftr-374	293	15	$	$	SYM
ftr-374	293	16	100,000	100,000	NUM
ftr-374	293	17	)	)	PUNCT
ftr-374	293	18	that	that	PRON
ftr-374	293	19	is	be	AUX
ftr-374	293	20	shared	share	VERB
ftr-374	293	21	equally	equally	ADV
ftr-374	293	22	by	by	ADP
ftr-374	293	23	the	the	DET
ftr-374	293	24	partners	partner	NOUN
ftr-374	293	25	,	,	PUNCT
ftr-374	293	26	$	$	SYM
ftr-374	293	27	10,000	10,000	NUM
ftr-374	293	28	each	each	PRON
ftr-374	293	29	.	.	PUNCT
ftr-374	294	1	there	there	PRON
ftr-374	294	2	is	be	VERB
ftr-374	294	3	recognized	recognize	VERB
ftr-374	294	4	tax	tax	NOUN
ftr-374	294	5	gain	gain	NOUN
ftr-374	294	6	of	of	ADP
ftr-374	294	7	$	$	SYM
ftr-374	294	8	30,000	30,000	NUM
ftr-374	294	9	(	(	PUNCT
ftr-374	294	10	$	$	SYM
ftr-374	294	11	70,000	70,000	NUM
ftr-374	294	12	–	–	PUNCT
ftr-374	294	13	adjusted	adjust	VERB
ftr-374	294	14	basis	basis	NOUN
ftr-374	294	15	of	of	ADP
ftr-374	294	16	$	$	SYM
ftr-374	294	17	40,000	40,000	NUM
ftr-374	294	18	)	)	PUNCT
ftr-374	294	19	.	.	PUNCT
ftr-374	295	1	1	1	X
ftr-374	295	2	.	.	X
ftr-374	295	3	traditional	traditional	ADJ
ftr-374	295	4	method	method	NOUN
ftr-374	295	5	with	with	ADP
ftr-374	295	6	the	the	DET
ftr-374	295	7	ceiling	ceiling	NOUN
ftr-374	295	8	rule	rule	NOUN
ftr-374	295	9	under	under	ADP
ftr-374	295	10	the	the	DET
ftr-374	295	11	traditional	traditional	ADJ
ftr-374	295	12	method	method	NOUN
ftr-374	295	13	of	of	ADP
ftr-374	295	14	treasury	treasury	PROPN
ftr-374	295	15	regulations	regulation	NOUN
ftr-374	295	16	section	section	NOUN
ftr-374	295	17	1.7043(b	1.7043(b	NUM
ftr-374	295	18	)	)	PUNCT
ftr-374	295	19	,	,	PUNCT
ftr-374	295	20	on	on	ADP
ftr-374	295	21	the	the	DET
ftr-374	295	22	disposition	disposition	NOUN
ftr-374	295	23	of	of	ADP
ftr-374	295	24	contributed	contribute	VERB
ftr-374	295	25	property	property	NOUN
ftr-374	295	26	the	the	DET
ftr-374	295	27	partnership	partnership	NOUN
ftr-374	295	28	must	must	AUX
ftr-374	295	29	allocate	allocate	VERB
ftr-374	295	30	to	to	ADP
ftr-374	295	31	the	the	DET
ftr-374	295	32	contributing	contribute	VERB
ftr-374	295	33	partner	partner	NOUN
ftr-374	295	34	the	the	DET
ftr-374	295	35	built	build	VERB
ftr-374	295	36	-	-	PUNCT
ftr-374	295	37	in	in	ADP
ftr-374	295	38	gain	gain	NOUN
ftr-374	295	39	or	or	CCONJ
ftr-374	295	40	loss	loss	NOUN
ftr-374	295	41	inherent	inherent	ADJ
ftr-374	295	42	in	in	ADP
ftr-374	295	43	the	the	DET
ftr-374	295	44	property	property	NOUN
ftr-374	295	45	at	at	ADP
ftr-374	295	46	the	the	DET
ftr-374	295	47	time	time	NOUN
ftr-374	295	48	it	it	PRON
ftr-374	295	49	was	be	AUX
ftr-374	295	50	contributed	contribute	VERB
ftr-374	295	51	to	to	ADP
ftr-374	295	52	the	the	DET
ftr-374	295	53	partnership	partnership	NOUN
ftr-374	295	54	.	.	PUNCT
ftr-374	296	1	there	there	PRON
ftr-374	296	2	is	be	VERB
ftr-374	296	3	no	no	DET
ftr-374	296	4	provision	provision	NOUN
ftr-374	296	5	for	for	ADP
ftr-374	296	6	matching	match	VERB
ftr-374	296	7	the	the	DET
ftr-374	296	8	economic	economic	ADJ
ftr-374	296	9	gains	gain	NOUN
ftr-374	296	10	or	or	CCONJ
ftr-374	296	11	losses	loss	NOUN
ftr-374	296	12	of	of	ADP
ftr-374	296	13	the	the	DET
ftr-374	296	14	partners	partner	NOUN
ftr-374	296	15	as	as	SCONJ
ftr-374	296	16	reflected	reflect	VERB
ftr-374	296	17	in	in	ADP
ftr-374	296	18	their	their	PRON
ftr-374	296	19	capital	capital	NOUN
ftr-374	296	20	accounts	account	NOUN
ftr-374	296	21	with	with	ADP
ftr-374	296	22	tax	tax	NOUN
ftr-374	296	23	items	item	NOUN
ftr-374	296	24	.	.	PUNCT
ftr-374	297	1	indeed	indeed	ADV
ftr-374	297	2	,	,	PUNCT
ftr-374	297	3	the	the	DET
ftr-374	297	4	traditional	traditional	ADJ
ftr-374	297	5	regulation	regulation	NOUN
ftr-374	297	6	specifically	specifically	ADV
ftr-374	297	7	limits	limit	VERB
ftr-374	297	8	allocations	allocation	NOUN
ftr-374	297	9	of	of	ADP
ftr-374	297	10	tax	tax	NOUN
ftr-374	297	11	items	item	NOUN
ftr-374	297	12	with	with	ADP
ftr-374	297	13	a	a	DET
ftr-374	297	14	so	so	ADV
ftr-374	297	15	-	-	PUNCT
ftr-374	297	16	called	call	VERB
ftr-374	297	17	“	"	PUNCT
ftr-374	297	18	ceiling	ceiling	NOUN
ftr-374	297	19	rule	rule	NOUN
ftr-374	297	20	.	.	PUNCT
ftr-374	298	1	”43	”43	PROPN
ftr-374	298	2	thus	thus	ADV
ftr-374	298	3	,	,	PUNCT
ftr-374	298	4	in	in	ADP
ftr-374	298	5	43.treas	43.treas	NUM
ftr-374	298	6	.	.	PUNCT
ftr-374	299	1	reg	reg	NOUN
ftr-374	299	2	.	.	PUNCT
ftr-374	300	1	§	§	PROPN
ftr-374	300	2	1.704	1.704	NUM
ftr-374	300	3	-	-	SYM
ftr-374	300	4	3(b)(1	3(b)(1	NUM
ftr-374	300	5	)	)	PUNCT
ftr-374	300	6	provides	provide	VERB
ftr-374	300	7	that	that	SCONJ
ftr-374	300	8	,	,	PUNCT
ftr-374	300	9	“	"	PUNCT
ftr-374	300	10	the	the	DET
ftr-374	300	11	total	total	ADJ
ftr-374	300	12	income	income	NOUN
ftr-374	300	13	,	,	PUNCT
ftr-374	300	14	gain	gain	NOUN
ftr-374	300	15	,	,	PUNCT
ftr-374	300	16	loss	loss	NOUN
ftr-374	300	17	,	,	PUNCT
ftr-374	300	18	or	or	CCONJ
ftr-374	300	19	deduction	deduction	NOUN
ftr-374	300	20	allocated	allocate	VERB
ftr-374	300	21	to	to	ADP
ftr-374	300	22	the	the	DET
ftr-374	300	23	partners	partner	NOUN
ftr-374	300	24	for	for	ADP
ftr-374	300	25	a	a	DET
ftr-374	300	26	taxable	taxable	ADJ
ftr-374	300	27	year	year	NOUN
ftr-374	300	28	with	with	ADP
ftr-374	300	29	respect	respect	NOUN
ftr-374	300	30	to	to	ADP
ftr-374	300	31	a	a	DET
ftr-374	300	32	property	property	NOUN
ftr-374	300	33	can	can	AUX
ftr-374	300	34	not	not	PART
ftr-374	300	35	exceed	exceed	VERB
ftr-374	300	36	the	the	DET
ftr-374	300	37	total	total	ADJ
ftr-374	300	38	partnership	partnership	NOUN
ftr-374	300	39	income	income	NOUN
ftr-374	300	40	,	,	PUNCT
ftr-374	300	41	gain	gain	NOUN
ftr-374	300	42	,	,	PUNCT
ftr-374	300	43	loss	loss	NOUN
ftr-374	300	44	,	,	PUNCT
ftr-374	300	45	or	or	CCONJ
ftr-374	300	46	deduction	deduction	NOUN
ftr-374	300	47	with	with	ADP
ftr-374	300	48	respect	respect	NOUN
ftr-374	300	49	to	to	ADP
ftr-374	300	50	that	that	DET
ftr-374	300	51	property	property	NOUN
ftr-374	300	52	for	for	ADP
ftr-374	300	53	the	the	DET
ftr-374	300	54	taxable	taxable	ADJ
ftr-374	300	55	year	year	NOUN
ftr-374	300	56	(	(	PUNCT
ftr-374	300	57	the	the	DET
ftr-374	300	58	ceiling	ceiling	NOUN
ftr-374	300	59	rule	rule	NOUN
ftr-374	300	60	)	)	PUNCT
ftr-374	300	61	.	.	PUNCT
ftr-374	300	62	”	"	PUNCT
ftr-374	301	1	for	for	ADP
ftr-374	301	2	a	a	DET
ftr-374	301	3	discussion	discussion	NOUN
ftr-374	301	4	of	of	ADP
ftr-374	301	5	the	the	DET
ftr-374	301	6	ceiling	ceiling	NOUN
ftr-374	301	7	rule	rule	NOUN
ftr-374	301	8	and	and	CCONJ
ftr-374	301	9	other	other	ADJ
ftr-374	301	10	allocation	allocation	NOUN
ftr-374	301	11	methods	method	NOUN
ftr-374	301	12	under	under	ADP
ftr-374	301	13	the	the	DET
ftr-374	301	14	regulations	regulation	NOUN
ftr-374	301	15	see	see	VERB
ftr-374	301	16	laura	laura	PROPN
ftr-374	301	17	cunningham	cunningham	PROPN
ftr-374	301	18	,	,	PUNCT
ftr-374	301	19	use	use	VERB
ftr-374	301	20	616	616	NUM
ftr-374	301	21	florida	florida	PROPN
ftr-374	301	22	tax	tax	NOUN
ftr-374	301	23	review	review	NOUN
ftr-374	301	24	[	[	X
ftr-374	301	25	vol	vol	NOUN
ftr-374	301	26	.	.	PUNCT
ftr-374	302	1	9:6	9:6	NUM
ftr-374	302	2	example	example	NOUN
ftr-374	302	3	6	6	NUM
ftr-374	302	4	,	,	PUNCT
ftr-374	302	5	the	the	DET
ftr-374	302	6	$	$	SYM
ftr-374	302	7	30,000	30,000	NUM
ftr-374	302	8	tax	tax	NOUN
ftr-374	302	9	gain	gain	NOUN
ftr-374	302	10	is	be	AUX
ftr-374	302	11	allocated	allocate	VERB
ftr-374	302	12	entirely	entirely	ADV
ftr-374	302	13	to	to	ADP
ftr-374	302	14	b.	b.	PROPN
ftr-374	302	15	partners	partner	NOUN
ftr-374	302	16	a	a	PRON
ftr-374	302	17	and	and	CCONJ
ftr-374	302	18	c	c	PROPN
ftr-374	302	19	each	each	PRON
ftr-374	302	20	have	have	VERB
ftr-374	302	21	a	a	DET
ftr-374	302	22	$	$	SYM
ftr-374	302	23	10,000	10,000	NUM
ftr-374	302	24	book	book	NOUN
ftr-374	302	25	loss	loss	NOUN
ftr-374	302	26	but	but	CCONJ
ftr-374	302	27	no	no	DET
ftr-374	302	28	accompanying	accompany	VERB
ftr-374	302	29	tax	tax	NOUN
ftr-374	302	30	loss	loss	NOUN
ftr-374	302	31	.	.	PUNCT
ftr-374	303	1	the	the	DET
ftr-374	303	2	partnership	partnership	NOUN
ftr-374	303	3	capital	capital	NOUN
ftr-374	303	4	account	account	NOUN
ftr-374	303	5	is	be	AUX
ftr-374	303	6	as	as	SCONJ
ftr-374	303	7	follows	follow	VERB
ftr-374	303	8	:	:	PUNCT
ftr-374	303	9	assets	asset	NOUN
ftr-374	303	10	partners	partner	NOUN
ftr-374	303	11	’	'	PUNCT
ftr-374	303	12	capital	capital	NOUN
ftr-374	303	13	accounts	account	NOUN
ftr-374	303	14	book	book	NOUN
ftr-374	303	15	value	value	NOUN
ftr-374	303	16	basis	basis	NOUN
ftr-374	303	17	book	book	NOUN
ftr-374	303	18	value	value	NOUN
ftr-374	303	19	basis	basis	NOUN
ftr-374	303	20	cash	cash	NOUN
ftr-374	303	21	$	$	SYM
ftr-374	303	22	100,000	100,000	NUM
ftr-374	303	23	$	$	SYM
ftr-374	303	24	100,000	100,000	NUM
ftr-374	303	25	a	a	DET
ftr-374	303	26	$	$	SYM
ftr-374	303	27	90,000	90,000	NUM
ftr-374	303	28	$	$	SYM
ftr-374	303	29	100,000	100,000	NUM
ftr-374	303	30	whiteacre	whiteacre	ADJ
ftr-374	303	31	/	/	SYM
ftr-374	303	32	cash	cash	NOUN
ftr-374	303	33	$	$	SYM
ftr-374	303	34	70,000	70,000	NUM
ftr-374	303	35	$	$	SYM
ftr-374	303	36	70,000	70,000	NUM
ftr-374	303	37	b	b	SYM
ftr-374	303	38	$	$	SYM
ftr-374	303	39	90,000	90,000	NUM
ftr-374	303	40	$	$	SYM
ftr-374	303	41	70,000	70,000	NUM
ftr-374	303	42	blackacre	blackacre	NOUN
ftr-374	303	43	$	$	SYM
ftr-374	303	44	100,000	100,000	NUM
ftr-374	303	45	$	$	SYM
ftr-374	303	46	60,000	60,000	NUM
ftr-374	304	1	c	c	NOUN
ftr-374	304	2	$	$	SYM
ftr-374	304	3	90,000	90,000	NUM
ftr-374	304	4	$	$	SYM
ftr-374	304	5	60,000	60,000	NUM
ftr-374	304	6	$	$	SYM
ftr-374	304	7	270,000	270,000	NUM
ftr-374	304	8	$	$	SYM
ftr-374	304	9	230,000	230,000	NUM
ftr-374	304	10	$	$	SYM
ftr-374	304	11	270,000	270,000	NUM
ftr-374	304	12	$	$	SYM
ftr-374	304	13	230,000	230,000	NUM
ftr-374	304	14	the	the	DET
ftr-374	304	15	allocation	allocation	NOUN
ftr-374	304	16	of	of	ADP
ftr-374	304	17	a	a	DET
ftr-374	304	18	book	book	NOUN
ftr-374	304	19	loss	loss	NOUN
ftr-374	304	20	to	to	ADP
ftr-374	304	21	a	a	PRON
ftr-374	304	22	with	with	ADP
ftr-374	304	23	no	no	DET
ftr-374	304	24	corresponding	corresponding	ADJ
ftr-374	304	25	tax	tax	NOUN
ftr-374	304	26	loss	loss	NOUN
ftr-374	304	27	creates	create	VERB
ftr-374	304	28	a	a	DET
ftr-374	304	29	disparity	disparity	NOUN
ftr-374	304	30	in	in	ADP
ftr-374	304	31	a	a	DET
ftr-374	304	32	’s	’s	NOUN
ftr-374	304	33	book	book	NOUN
ftr-374	304	34	and	and	CCONJ
ftr-374	304	35	tax	tax	NOUN
ftr-374	304	36	accounts	account	NOUN
ftr-374	304	37	.	.	PUNCT
ftr-374	305	1	a	a	DET
ftr-374	305	2	’s	’s	ADJ
ftr-374	305	3	partnership	partnership	NOUN
ftr-374	305	4	basis	basis	NOUN
ftr-374	305	5	is	be	AUX
ftr-374	305	6	$	$	SYM
ftr-374	305	7	10,000	10,000	NUM
ftr-374	305	8	higher	high	ADJ
ftr-374	305	9	than	than	ADP
ftr-374	305	10	a	a	DET
ftr-374	305	11	’s	’s	NOUN
ftr-374	305	12	capital	capital	NOUN
ftr-374	305	13	account	account	NOUN
ftr-374	305	14	.	.	PUNCT
ftr-374	306	1	this	this	DET
ftr-374	306	2	excess	excess	ADJ
ftr-374	306	3	basis	basis	NOUN
ftr-374	306	4	reflects	reflect	VERB
ftr-374	306	5	a	a	DET
ftr-374	306	6	’s	’s	ADJ
ftr-374	306	7	share	share	NOUN
ftr-374	306	8	of	of	ADP
ftr-374	306	9	economic	economic	ADJ
ftr-374	306	10	loss	loss	NOUN
ftr-374	306	11	,	,	PUNCT
ftr-374	306	12	but	but	CCONJ
ftr-374	306	13	not	not	PART
ftr-374	306	14	tax	tax	NOUN
ftr-374	306	15	loss	loss	NOUN
ftr-374	306	16	,	,	PUNCT
ftr-374	306	17	on	on	ADP
ftr-374	306	18	the	the	DET
ftr-374	306	19	sale	sale	NOUN
ftr-374	306	20	of	of	ADP
ftr-374	306	21	blackacre	blackacre	NOUN
ftr-374	306	22	.	.	PUNCT
ftr-374	307	1	a	a	DET
ftr-374	307	2	’s	’s	ADJ
ftr-374	307	3	recognition	recognition	NOUN
ftr-374	307	4	of	of	ADP
ftr-374	307	5	this	this	DET
ftr-374	307	6	economic	economic	ADJ
ftr-374	307	7	loss	loss	NOUN
ftr-374	307	8	is	be	AUX
ftr-374	307	9	deferred	defer	VERB
ftr-374	307	10	for	for	ADP
ftr-374	307	11	tax	tax	NOUN
ftr-374	307	12	purposes	purpose	NOUN
ftr-374	307	13	until	until	SCONJ
ftr-374	307	14	a	a	PRON
ftr-374	307	15	realizes	realize	VERB
ftr-374	307	16	a	a	DET
ftr-374	307	17	$	$	SYM
ftr-374	307	18	10,000	10,000	NUM
ftr-374	307	19	loss	loss	NOUN
ftr-374	307	20	on	on	ADP
ftr-374	307	21	disposition	disposition	NOUN
ftr-374	307	22	of	of	ADP
ftr-374	307	23	a	a	DET
ftr-374	307	24	’s	’s	NOUN
ftr-374	307	25	partnership	partnership	NOUN
ftr-374	307	26	interest	interest	NOUN
ftr-374	307	27	.	.	PUNCT
ftr-374	308	1	likewise	likewise	ADV
ftr-374	308	2	,	,	PUNCT
ftr-374	308	3	c	c	X
ftr-374	308	4	’s	’s	NOUN
ftr-374	308	5	book	book	NOUN
ftr-374	308	6	loss	loss	NOUN
ftr-374	308	7	will	will	AUX
ftr-374	308	8	be	be	AUX
ftr-374	308	9	reflected	reflect	VERB
ftr-374	308	10	as	as	ADP
ftr-374	308	11	a	a	DET
ftr-374	308	12	$	$	SYM
ftr-374	308	13	10,000	10,000	NUM
ftr-374	308	14	reduction	reduction	NOUN
ftr-374	308	15	of	of	ADP
ftr-374	308	16	gain	gain	NOUN
ftr-374	308	17	realized	realize	VERB
ftr-374	308	18	on	on	ADP
ftr-374	308	19	disposition	disposition	NOUN
ftr-374	308	20	of	of	ADP
ftr-374	308	21	c	c	PROPN
ftr-374	308	22	’s	’s	NOUN
ftr-374	308	23	partnership	partnership	NOUN
ftr-374	308	24	interest	interest	NOUN
ftr-374	308	25	.	.	PUNCT
ftr-374	309	1	b	b	NOUN
ftr-374	309	2	’s	’s	PART
ftr-374	309	3	realization	realization	NOUN
ftr-374	309	4	of	of	ADP
ftr-374	309	5	b	b	AUX
ftr-374	309	6	’s	’s	ADV
ftr-374	309	7	remaining	remain	VERB
ftr-374	309	8	$	$	SYM
ftr-374	309	9	20,000	20,000	NUM
ftr-374	309	10	precontribution	precontribution	NOUN
ftr-374	309	11	gain	gain	NOUN
ftr-374	309	12	(	(	PUNCT
ftr-374	309	13	$	$	SYM
ftr-374	309	14	60,000	60,000	NUM
ftr-374	309	15	$	$	SYM
ftr-374	309	16	10,000-$30,000	10,000-$30,000	NUM
ftr-374	309	17	)	)	PUNCT
ftr-374	309	18	is	be	AUX
ftr-374	309	19	also	also	ADV
ftr-374	309	20	deferred	defer	VERB
ftr-374	309	21	.	.	PUNCT
ftr-374	310	1	as	as	ADP
ftr-374	310	2	a	a	DET
ftr-374	310	3	result	result	NOUN
ftr-374	310	4	,	,	PUNCT
ftr-374	310	5	deferral	deferral	NOUN
ftr-374	310	6	of	of	ADP
ftr-374	310	7	b	b	NOUN
ftr-374	310	8	’s	’s	ADV
ftr-374	310	9	built	build	VERB
ftr-374	310	10	-	-	PUNCT
ftr-374	310	11	in	in	ADP
ftr-374	310	12	gain	gain	NOUN
ftr-374	310	13	causes	cause	VERB
ftr-374	310	14	a	a	DET
ftr-374	310	15	timing	timing	NOUN
ftr-374	310	16	shift	shift	NOUN
ftr-374	310	17	with	with	ADP
ftr-374	310	18	the	the	DET
ftr-374	310	19	creation	creation	NOUN
ftr-374	310	20	of	of	ADP
ftr-374	310	21	deferred	defer	VERB
ftr-374	310	22	recognition	recognition	NOUN
ftr-374	310	23	of	of	ADP
ftr-374	310	24	economic	economic	ADJ
ftr-374	310	25	loss	loss	NOUN
ftr-374	310	26	to	to	ADP
ftr-374	310	27	a	a	PRON
ftr-374	310	28	and	and	CCONJ
ftr-374	310	29	c.	c.	PROPN
ftr-374	310	30	2	2	NUM
ftr-374	310	31	.	.	PUNCT
ftr-374	310	32	traditional	traditional	ADJ
ftr-374	310	33	method	method	NOUN
ftr-374	310	34	with	with	ADP
ftr-374	310	35	curative	curative	ADJ
ftr-374	310	36	allocations	allocation	NOUN
ftr-374	310	37	reasonable	reasonable	ADJ
ftr-374	310	38	curative	curative	ADJ
ftr-374	310	39	allocations	allocation	NOUN
ftr-374	310	40	permit	permit	VERB
ftr-374	310	41	a	a	DET
ftr-374	310	42	partnership	partnership	NOUN
ftr-374	310	43	to	to	PART
ftr-374	310	44	eliminate	eliminate	VERB
ftr-374	310	45	the	the	DET
ftr-374	310	46	timing	timing	NOUN
ftr-374	310	47	distortions	distortion	NOUN
ftr-374	310	48	caused	cause	VERB
ftr-374	310	49	by	by	ADP
ftr-374	310	50	the	the	DET
ftr-374	310	51	ceiling	ceiling	NOUN
ftr-374	310	52	rule	rule	NOUN
ftr-374	310	53	with	with	ADP
ftr-374	310	54	curative	curative	ADJ
ftr-374	310	55	allocations	allocation	NOUN
ftr-374	310	56	of	of	ADP
ftr-374	310	57	other	other	ADJ
ftr-374	310	58	partnership	partnership	NOUN
ftr-374	310	59	income	income	NOUN
ftr-374	310	60	or	or	CCONJ
ftr-374	310	61	deduction	deduction	NOUN
ftr-374	310	62	items	item	NOUN
ftr-374	310	63	of	of	ADP
ftr-374	310	64	the	the	DET
ftr-374	310	65	same	same	ADJ
ftr-374	310	66	character	character	NOUN
ftr-374	310	67	as	as	ADP
ftr-374	310	68	the	the	DET
ftr-374	310	69	tax	tax	NOUN
ftr-374	310	70	items	item	NOUN
ftr-374	310	71	affected	affect	VERB
ftr-374	310	72	by	by	ADP
ftr-374	310	73	the	the	DET
ftr-374	310	74	ceiling	ceiling	NOUN
ftr-374	310	75	rule.44	rule.44	NOUN
ftr-374	310	76	these	these	DET
ftr-374	310	77	curative	curative	ADJ
ftr-374	310	78	allocations	allocation	NOUN
ftr-374	310	79	of	of	ADP
ftr-374	310	80	other	other	ADJ
ftr-374	310	81	partnership	partnership	NOUN
ftr-374	310	82	tax	tax	NOUN
ftr-374	310	83	items	item	NOUN
ftr-374	310	84	of	of	ADP
ftr-374	310	85	income	income	NOUN
ftr-374	310	86	,	,	PUNCT
ftr-374	310	87	gain	gain	NOUN
ftr-374	310	88	,	,	PUNCT
ftr-374	310	89	loss	loss	NOUN
ftr-374	310	90	,	,	PUNCT
ftr-374	310	91	or	or	CCONJ
ftr-374	310	92	deduction	deduction	NOUN
ftr-374	310	93	may	may	AUX
ftr-374	310	94	be	be	AUX
ftr-374	310	95	used	use	VERB
ftr-374	310	96	to	to	PART
ftr-374	310	97	“	"	PUNCT
ftr-374	310	98	cure	cure	VERB
ftr-374	310	99	”	"	PUNCT
ftr-374	310	100	disparities	disparity	NOUN
ftr-374	310	101	caused	cause	VERB
ftr-374	310	102	by	by	ADP
ftr-374	310	103	the	the	DET
ftr-374	310	104	ceiling	ceiling	NOUN
ftr-374	310	105	rule	rule	NOUN
ftr-374	310	106	by	by	ADP
ftr-374	310	107	equalizing	equalize	VERB
ftr-374	310	108	the	the	DET
ftr-374	310	109	overall	overall	ADJ
ftr-374	310	110	allocations	allocation	NOUN
ftr-374	310	111	of	of	ADP
ftr-374	310	112	economic	economic	ADJ
ftr-374	310	113	and	and	CCONJ
ftr-374	310	114	tax	tax	NOUN
ftr-374	310	115	items	item	NOUN
ftr-374	310	116	to	to	ADP
ftr-374	310	117	non	non	ADJ
ftr-374	310	118	-	-	ADJ
ftr-374	310	119	contributing	contribute	VERB
ftr-374	310	120	partners	partner	NOUN
ftr-374	310	121	,	,	PUNCT
ftr-374	310	122	but	but	CCONJ
ftr-374	310	123	only	only	ADV
ftr-374	310	124	to	to	ADP
ftr-374	310	125	the	the	DET
ftr-374	310	126	extent	extent	NOUN
ftr-374	310	127	the	the	DET
ftr-374	310	128	curative	curative	ADJ
ftr-374	310	129	allocation	allocation	NOUN
ftr-374	310	130	offsets	offset	VERB
ftr-374	310	131	the	the	DET
ftr-374	310	132	effect	effect	NOUN
ftr-374	310	133	of	of	ADP
ftr-374	310	134	the	the	DET
ftr-374	310	135	ceiling	ceiling	NOUN
ftr-374	310	136	rule.45	rule.45	VERB
ftr-374	310	137	curative	curative	ADJ
ftr-374	310	138	allocations	allocation	NOUN
ftr-374	310	139	of	of	ADP
ftr-374	310	140	tax	tax	NOUN
ftr-374	310	141	deviate	deviate	NOUN
ftr-374	310	142	from	from	ADP
ftr-374	310	143	the	the	DET
ftr-374	310	144	book	book	NOUN
ftr-374	310	145	allocations	allocation	NOUN
ftr-374	310	146	of	of	ADP
ftr-374	310	147	the	the	DET
ftr-374	310	148	same	same	ADJ
ftr-374	310	149	items	item	NOUN
ftr-374	310	150	.	.	PUNCT
ftr-374	311	1	thus	thus	ADV
ftr-374	311	2	,	,	PUNCT
ftr-374	311	3	except	except	SCONJ
ftr-374	311	4	as	as	SCONJ
ftr-374	311	5	they	they	PRON
ftr-374	311	6	are	be	AUX
ftr-374	311	7	expressly	expressly	ADV
ftr-374	311	8	permitted	permit	VERB
ftr-374	311	9	by	by	ADP
ftr-374	311	10	treasury	treasury	PROPN
ftr-374	311	11	regulations	regulation	NOUN
ftr-374	311	12	section	section	NOUN
ftr-374	311	13	1.704–3(c	1.704–3(c	NUM
ftr-374	311	14	)	)	PUNCT
ftr-374	311	15	,	,	PUNCT
ftr-374	311	16	curative	curative	ADJ
ftr-374	311	17	allocations	allocation	NOUN
ftr-374	311	18	generally	generally	ADV
ftr-374	311	19	would	would	AUX
ftr-374	311	20	not	not	PART
ftr-374	311	21	be	be	AUX
ftr-374	311	22	valid	valid	ADJ
ftr-374	311	23	under	under	ADP
ftr-374	311	24	the	the	DET
ftr-374	311	25	substantial	substantial	ADJ
ftr-374	311	26	economic	economic	ADJ
ftr-374	311	27	effect	effect	NOUN
ftr-374	311	28	tests	test	NOUN
ftr-374	311	29	of	of	ADP
ftr-374	311	30	treasury	treasury	NOUN
ftr-374	311	31	regulations	regulation	NOUN
ftr-374	311	32	section	section	NOUN
ftr-374	311	33	1.704	1.704	NUM
ftr-374	311	34	–	–	PUNCT
ftr-374	311	35	1(b	1(b	NUM
ftr-374	311	36	)	)	PUNCT
ftr-374	311	37	.	.	PUNCT
ftr-374	312	1	example	example	NOUN
ftr-374	312	2	6a	6a	NOUN
ftr-374	312	3	assume	assume	VERB
ftr-374	312	4	that	that	SCONJ
ftr-374	312	5	the	the	DET
ftr-374	312	6	partnership	partnership	NOUN
ftr-374	312	7	in	in	ADP
ftr-374	312	8	example	example	NOUN
ftr-374	312	9	6	6	NUM
ftr-374	312	10	had	have	VERB
ftr-374	312	11	$	$	SYM
ftr-374	312	12	20,000	20,000	NUM
ftr-374	312	13	and	and	CCONJ
ftr-374	312	14	abuse	abuse	NOUN
ftr-374	312	15	of	of	ADP
ftr-374	312	16	section	section	NOUN
ftr-374	312	17	704(c	704(c	PROPN
ftr-374	312	18	)	)	PUNCT
ftr-374	312	19	,	,	PUNCT
ftr-374	312	20	3	3	NUM
ftr-374	312	21	fla	fla	NOUN
ftr-374	312	22	.	.	PUNCT
ftr-374	313	1	tax	tax	PROPN
ftr-374	313	2	rev	rev	PROPN
ftr-374	313	3	.	.	PROPN
ftr-374	314	1	93	93	NUM
ftr-374	314	2	(	(	PUNCT
ftr-374	314	3	1996	1996	NUM
ftr-374	314	4	)	)	PUNCT
ftr-374	314	5	.	.	PUNCT
ftr-374	315	1	44	44	NUM
ftr-374	315	2	.	.	PUNCT
ftr-374	316	1	treas	treas	PROPN
ftr-374	316	2	.	.	PUNCT
ftr-374	317	1	reg	reg	PROPN
ftr-374	317	2	.	.	PUNCT
ftr-374	318	1	§	§	PROPN
ftr-374	318	2	1.704	1.704	NUM
ftr-374	318	3	-	-	NUM
ftr-374	318	4	3(c	3(c	NUM
ftr-374	318	5	)	)	PUNCT
ftr-374	318	6	.	.	PUNCT
ftr-374	319	1	see	see	VERB
ftr-374	319	2	mcdaniel	mcdaniel	PROPN
ftr-374	319	3	et	et	PROPN
ftr-374	319	4	.	.	PUNCT
ftr-374	320	1	al	al	PROPN
ftr-374	320	2	.	.	PROPN
ftr-374	320	3	,	,	PUNCT
ftr-374	320	4	supra	supra	PROPN
ftr-374	320	5	note	note	PROPN
ftr-374	320	6	15	15	NUM
ftr-374	320	7	,	,	PUNCT
ftr-374	320	8	157	157	NUM
ftr-374	320	9	.	.	NOUN
ftr-374	320	10	45	45	NUM
ftr-374	320	11	.	.	PUNCT
ftr-374	321	1	treas	treas	PROPN
ftr-374	321	2	.	.	PUNCT
ftr-374	322	1	reg	reg	PROPN
ftr-374	322	2	.	.	PUNCT
ftr-374	323	1	§	§	PROPN
ftr-374	323	2	1.704	1.704	NUM
ftr-374	323	3	-	-	NUM
ftr-374	323	4	3(c)(3	3(c)(3	NUM
ftr-374	323	5	)	)	PUNCT
ftr-374	323	6	.	.	PUNCT
ftr-374	324	1	2009	2009	NUM
ftr-374	324	2	]	]	PUNCT
ftr-374	324	3	built	build	VERB
ftr-374	324	4	-	-	PUNCT
ftr-374	324	5	in	in	ADP
ftr-374	324	6	gain	gain	NOUN
ftr-374	324	7	and	and	CCONJ
ftr-374	324	8	built	build	VERB
ftr-374	324	9	-	-	PUNCT
ftr-374	324	10	in	in	ADP
ftr-374	324	11	loss	loss	NOUN
ftr-374	324	12	617	617	NUM
ftr-374	324	13	of	of	ADP
ftr-374	324	14	expense	expense	NOUN
ftr-374	324	15	and	and	CCONJ
ftr-374	324	16	$	$	SYM
ftr-374	324	17	20,000	20,000	NUM
ftr-374	324	18	of	of	ADP
ftr-374	324	19	income	income	NOUN
ftr-374	324	20	from	from	ADP
ftr-374	324	21	sources	source	NOUN
ftr-374	324	22	that	that	PRON
ftr-374	324	23	matched	match	VERB
ftr-374	324	24	the	the	DET
ftr-374	324	25	character	character	NOUN
ftr-374	324	26	of	of	ADP
ftr-374	324	27	the	the	DET
ftr-374	324	28	partnership	partnership	NOUN
ftr-374	324	29	’s	’s	PART
ftr-374	324	30	$	$	SYM
ftr-374	324	31	30,000	30,000	NUM
ftr-374	324	32	tax	tax	NOUN
ftr-374	324	33	gain	gain	NOUN
ftr-374	324	34	from	from	ADP
ftr-374	324	35	the	the	DET
ftr-374	324	36	sale	sale	NOUN
ftr-374	324	37	of	of	ADP
ftr-374	324	38	whiteacre	whiteacre	ADJ
ftr-374	324	39	.	.	PUNCT
ftr-374	325	1	the	the	DET
ftr-374	325	2	partnership	partnership	NOUN
ftr-374	325	3	thus	thus	ADV
ftr-374	325	4	breaks	break	VERB
ftr-374	325	5	even	even	ADV
ftr-374	325	6	apart	apart	ADV
ftr-374	325	7	from	from	ADP
ftr-374	325	8	its	its	PRON
ftr-374	325	9	gain	gain	NOUN
ftr-374	325	10	on	on	ADP
ftr-374	325	11	the	the	DET
ftr-374	325	12	sale	sale	NOUN
ftr-374	325	13	of	of	ADP
ftr-374	325	14	whiteacre	whiteacre	ADJ
ftr-374	325	15	.	.	PUNCT
ftr-374	326	1	the	the	DET
ftr-374	326	2	partnership	partnership	NOUN
ftr-374	326	3	’s	’s	PART
ftr-374	326	4	only	only	ADV
ftr-374	326	5	book	book	NOUN
ftr-374	326	6	item	item	NOUN
ftr-374	326	7	is	be	AUX
ftr-374	326	8	its	its	PRON
ftr-374	326	9	$	$	SYM
ftr-374	326	10	30,000	30,000	NUM
ftr-374	326	11	book	book	NOUN
ftr-374	326	12	loss	loss	NOUN
ftr-374	326	13	realized	realize	VERB
ftr-374	326	14	on	on	ADP
ftr-374	326	15	the	the	DET
ftr-374	326	16	sale	sale	NOUN
ftr-374	326	17	of	of	ADP
ftr-374	326	18	whiteacre	whiteacre	ADJ
ftr-374	326	19	.	.	PUNCT
ftr-374	327	1	although	although	SCONJ
ftr-374	327	2	there	there	PRON
ftr-374	327	3	are	be	VERB
ftr-374	327	4	no	no	DET
ftr-374	327	5	allocations	allocation	NOUN
ftr-374	327	6	of	of	ADP
ftr-374	327	7	book	book	NOUN
ftr-374	327	8	income	income	NOUN
ftr-374	327	9	and	and	CCONJ
ftr-374	327	10	loss	loss	NOUN
ftr-374	327	11	attributable	attributable	ADJ
ftr-374	327	12	to	to	ADP
ftr-374	327	13	the	the	DET
ftr-374	327	14	partnership	partnership	NOUN
ftr-374	327	15	’s	’s	PART
ftr-374	327	16	offsetting	offset	VERB
ftr-374	327	17	income	income	NOUN
ftr-374	327	18	and	and	CCONJ
ftr-374	327	19	loss	loss	NOUN
ftr-374	327	20	,	,	PUNCT
ftr-374	327	21	in	in	ADP
ftr-374	327	22	order	order	NOUN
ftr-374	327	23	to	to	PART
ftr-374	327	24	match	match	VERB
ftr-374	327	25	the	the	DET
ftr-374	327	26	$	$	SYM
ftr-374	327	27	20,000	20,000	NUM
ftr-374	327	28	of	of	ADP
ftr-374	327	29	book	book	NOUN
ftr-374	327	30	loss	loss	NOUN
ftr-374	327	31	that	that	PRON
ftr-374	327	32	is	be	AUX
ftr-374	327	33	divided	divide	VERB
ftr-374	327	34	between	between	ADP
ftr-374	327	35	a	a	PRON
ftr-374	327	36	and	and	CCONJ
ftr-374	327	37	c	c	NOUN
ftr-374	327	38	on	on	ADP
ftr-374	327	39	the	the	DET
ftr-374	327	40	sale	sale	NOUN
ftr-374	327	41	of	of	ADP
ftr-374	327	42	whiteacre	whiteacre	NOUN
ftr-374	327	43	with	with	ADP
ftr-374	327	44	a	a	DET
ftr-374	327	45	tax	tax	NOUN
ftr-374	327	46	loss	loss	NOUN
ftr-374	327	47	,	,	PUNCT
ftr-374	327	48	the	the	DET
ftr-374	327	49	partnership	partnership	NOUN
ftr-374	327	50	’s	’s	PART
ftr-374	327	51	$	$	SYM
ftr-374	327	52	20,000	20,000	NUM
ftr-374	327	53	of	of	ADP
ftr-374	327	54	tax	tax	NOUN
ftr-374	327	55	deductible	deductible	ADJ
ftr-374	327	56	expenses	expense	NOUN
ftr-374	327	57	may	may	AUX
ftr-374	327	58	be	be	AUX
ftr-374	327	59	allocated	allocate	VERB
ftr-374	327	60	to	to	ADP
ftr-374	327	61	a	a	PRON
ftr-374	327	62	and	and	CCONJ
ftr-374	327	63	c	c	NOUN
ftr-374	327	64	,	,	PUNCT
ftr-374	327	65	and	and	CCONJ
ftr-374	327	66	none	none	NOUN
ftr-374	327	67	to	to	PART
ftr-374	327	68	b.	b.	VERB
ftr-374	327	69	this	this	DET
ftr-374	327	70	allocation	allocation	NOUN
ftr-374	327	71	cures	cure	VERB
ftr-374	327	72	the	the	DET
ftr-374	327	73	absence	absence	NOUN
ftr-374	327	74	of	of	ADP
ftr-374	327	75	allocable	allocable	ADJ
ftr-374	327	76	tax	tax	NOUN
ftr-374	327	77	loss	loss	NOUN
ftr-374	327	78	and	and	CCONJ
ftr-374	327	79	matches	match	VERB
ftr-374	327	80	the	the	DET
ftr-374	327	81	book	book	NOUN
ftr-374	327	82	loss	loss	NOUN
ftr-374	327	83	from	from	ADP
ftr-374	327	84	the	the	DET
ftr-374	327	85	sale	sale	NOUN
ftr-374	327	86	of	of	ADP
ftr-374	327	87	whiteacre	whiteacre	ADJ
ftr-374	327	88	.	.	PUNCT
ftr-374	328	1	thus	thus	ADV
ftr-374	328	2	,	,	PUNCT
ftr-374	328	3	a	a	PRON
ftr-374	328	4	and	and	CCONJ
ftr-374	328	5	c	c	NOUN
ftr-374	328	6	may	may	AUX
ftr-374	328	7	each	each	PRON
ftr-374	328	8	be	be	AUX
ftr-374	328	9	allocated	allocate	VERB
ftr-374	328	10	$	$	SYM
ftr-374	328	11	10,000	10,000	NUM
ftr-374	328	12	of	of	ADP
ftr-374	328	13	net	net	ADJ
ftr-374	328	14	tax	tax	NOUN
ftr-374	328	15	loss	loss	NOUN
ftr-374	328	16	.	.	PUNCT
ftr-374	329	1	although	although	SCONJ
ftr-374	329	2	there	there	PRON
ftr-374	329	3	is	be	VERB
ftr-374	329	4	no	no	DET
ftr-374	329	5	book	book	NOUN
ftr-374	329	6	income	income	NOUN
ftr-374	329	7	to	to	PART
ftr-374	329	8	match	match	VERB
ftr-374	329	9	the	the	DET
ftr-374	329	10	operating	operating	NOUN
ftr-374	329	11	income	income	NOUN
ftr-374	329	12	,	,	PUNCT
ftr-374	329	13	the	the	DET
ftr-374	329	14	full	full	ADJ
ftr-374	329	15	$	$	SYM
ftr-374	329	16	20,000	20,000	NUM
ftr-374	329	17	of	of	ADP
ftr-374	329	18	taxable	taxable	ADJ
ftr-374	329	19	operating	operating	NOUN
ftr-374	329	20	income	income	NOUN
ftr-374	329	21	is	be	AUX
ftr-374	329	22	allocable	allocable	ADJ
ftr-374	329	23	to	to	ADP
ftr-374	329	24	b	b	NOUN
ftr-374	329	25	to	to	PART
ftr-374	329	26	balance	balance	VERB
ftr-374	329	27	the	the	DET
ftr-374	329	28	$	$	SYM
ftr-374	329	29	20,000	20,000	NUM
ftr-374	329	30	of	of	ADP
ftr-374	329	31	expense	expense	NOUN
ftr-374	329	32	allocated	allocate	VERB
ftr-374	329	33	to	to	ADP
ftr-374	329	34	a	a	PRON
ftr-374	329	35	and	and	CCONJ
ftr-374	329	36	c.	c.	PROPN
ftr-374	329	37	b	b	PROPN
ftr-374	329	38	also	also	ADV
ftr-374	329	39	is	be	AUX
ftr-374	329	40	allocated	allocate	VERB
ftr-374	329	41	the	the	DET
ftr-374	329	42	$	$	SYM
ftr-374	329	43	30,000	30,000	NUM
ftr-374	329	44	of	of	ADP
ftr-374	329	45	tax	tax	NOUN
ftr-374	329	46	gain	gain	NOUN
ftr-374	329	47	from	from	ADP
ftr-374	329	48	disposition	disposition	NOUN
ftr-374	329	49	of	of	ADP
ftr-374	329	50	whiteacre.46	whiteacre.46	NOUN
ftr-374	329	51	the	the	DET
ftr-374	329	52	allocation	allocation	NOUN
ftr-374	329	53	of	of	ADP
ftr-374	329	54	the	the	DET
ftr-374	329	55	partnership	partnership	NOUN
ftr-374	329	56	’s	’s	PART
ftr-374	329	57	tax	tax	NOUN
ftr-374	329	58	items	item	NOUN
ftr-374	329	59	is	be	AUX
ftr-374	329	60	as	as	SCONJ
ftr-374	329	61	follows	follow	VERB
ftr-374	329	62	:	:	PUNCT
ftr-374	329	63	total	total	VERB
ftr-374	329	64	a	a	DET
ftr-374	329	65	b	b	NOUN
ftr-374	329	66	c	c	NOUN
ftr-374	329	67	gain	gain	NOUN
ftr-374	329	68	from	from	ADP
ftr-374	329	69	whiteacre	whiteacre	ADJ
ftr-374	329	70	$	$	SYM
ftr-374	329	71	30,000	30,000	NUM
ftr-374	329	72	$	$	SYM
ftr-374	329	73	30,000	30,000	NUM
ftr-374	329	74	income	income	NOUN
ftr-374	329	75	$	$	SYM
ftr-374	329	76	20,000	20,000	NUM
ftr-374	329	77	$	$	SYM
ftr-374	329	78	20,000	20,000	NUM
ftr-374	329	79	deductible	deductible	ADJ
ftr-374	329	80	expense	expense	NOUN
ftr-374	329	81	(	(	PUNCT
ftr-374	329	82	$	$	SYM
ftr-374	329	83	20,000	20,000	NUM
ftr-374	329	84	)	)	PUNCT
ftr-374	329	85	(	(	PUNCT
ftr-374	329	86	$	$	SYM
ftr-374	329	87	10,000	10,000	NUM
ftr-374	329	88	)	)	PUNCT
ftr-374	329	89	(	(	PUNCT
ftr-374	329	90	$	$	SYM
ftr-374	329	91	10,000	10,000	NUM
ftr-374	329	92	)	)	PUNCT
ftr-374	329	93	total	total	ADJ
ftr-374	329	94	tax	tax	NOUN
ftr-374	329	95	affect	affect	VERB
ftr-374	329	96	$	$	SYM
ftr-374	329	97	30,000	30,000	NUM
ftr-374	329	98	(	(	PUNCT
ftr-374	329	99	$	$	SYM
ftr-374	329	100	10,000	10,000	NUM
ftr-374	329	101	)	)	PUNCT
ftr-374	329	102	$	$	SYM
ftr-374	329	103	50,000	50,000	NUM
ftr-374	329	104	(	(	PUNCT
ftr-374	329	105	$	$	SYM
ftr-374	329	106	10,000	10,000	NUM
ftr-374	329	107	)	)	PUNCT
ftr-374	329	108	these	these	DET
ftr-374	329	109	allocations	allocation	NOUN
ftr-374	329	110	reduce	reduce	VERB
ftr-374	329	111	or	or	CCONJ
ftr-374	329	112	eliminate	eliminate	VERB
ftr-374	329	113	disparities	disparity	NOUN
ftr-374	329	114	in	in	ADP
ftr-374	329	115	the	the	DET
ftr-374	329	116	partners	partner	NOUN
ftr-374	329	117	’	’	PART
ftr-374	329	118	book	book	NOUN
ftr-374	329	119	and	and	CCONJ
ftr-374	329	120	tax	tax	NOUN
ftr-374	329	121	accounts	account	NOUN
ftr-374	329	122	by	by	ADP
ftr-374	329	123	matching	match	VERB
ftr-374	329	124	each	each	DET
ftr-374	329	125	partner	partner	NOUN
ftr-374	329	126	’s	’s	PART
ftr-374	329	127	tax	tax	NOUN
ftr-374	329	128	allocation	allocation	NOUN
ftr-374	329	129	with	with	ADP
ftr-374	329	130	the	the	DET
ftr-374	329	131	partner	partner	NOUN
ftr-374	329	132	’s	’s	PART
ftr-374	329	133	book	book	NOUN
ftr-374	329	134	loss	loss	NOUN
ftr-374	329	135	.	.	PUNCT
ftr-374	330	1	47	47	NUM
ftr-374	331	1	the	the	DET
ftr-374	331	2	partnership	partnership	NOUN
ftr-374	331	3	capital	capital	NOUN
ftr-374	331	4	account	account	NOUN
ftr-374	331	5	is	be	AUX
ftr-374	331	6	as	as	SCONJ
ftr-374	331	7	follows	follow	VERB
ftr-374	331	8	:	:	PUNCT
ftr-374	331	9	assets	asset	NOUN
ftr-374	331	10	partners	partner	NOUN
ftr-374	331	11	’	'	PUNCT
ftr-374	331	12	capital	capital	NOUN
ftr-374	331	13	accounts	account	NOUN
ftr-374	331	14	book	book	NOUN
ftr-374	331	15	value	value	NOUN
ftr-374	331	16	basis	basis	NOUN
ftr-374	331	17	book	book	NOUN
ftr-374	331	18	value	value	NOUN
ftr-374	331	19	basis	basis	NOUN
ftr-374	331	20	cash	cash	NOUN
ftr-374	331	21	$	$	SYM
ftr-374	331	22	100,000	100,000	NUM
ftr-374	331	23	$	$	SYM
ftr-374	331	24	100,000	100,000	NUM
ftr-374	331	25	a	a	DET
ftr-374	331	26	$	$	SYM
ftr-374	331	27	90,000	90,000	NUM
ftr-374	331	28	$	$	SYM
ftr-374	331	29	90,000	90,000	NUM
ftr-374	331	30	whiteacre	whiteacre	ADJ
ftr-374	331	31	/	/	SYM
ftr-374	331	32	cash	cash	NOUN
ftr-374	331	33	$	$	SYM
ftr-374	331	34	70,000	70,000	NUM
ftr-374	331	35	$	$	SYM
ftr-374	331	36	70,000	70,000	NUM
ftr-374	331	37	b	b	SYM
ftr-374	331	38	$	$	SYM
ftr-374	331	39	90,000	90,000	NUM
ftr-374	331	40	$	$	SYM
ftr-374	331	41	90,000	90,000	NUM
ftr-374	331	42	blackacre	blackacre	NOUN
ftr-374	331	43	$	$	SYM
ftr-374	331	44	100,000	100,000	NUM
ftr-374	331	45	$	$	SYM
ftr-374	331	46	60,000	60,000	NUM
ftr-374	332	1	c	c	NOUN
ftr-374	332	2	$	$	SYM
ftr-374	332	3	90,000	90,000	NUM
ftr-374	332	4	$	$	SYM
ftr-374	332	5	50,000	50,000	NUM
ftr-374	332	6	$	$	SYM
ftr-374	332	7	270,000	270,000	NUM
ftr-374	332	8	$	$	SYM
ftr-374	332	9	230,000	230,000	NUM
ftr-374	332	10	$	$	SYM
ftr-374	332	11	270,000	270,000	NUM
ftr-374	332	12	$	$	SYM
ftr-374	332	13	230,000	230,000	NUM
ftr-374	332	14	46	46	NUM
ftr-374	332	15	.	.	PUNCT
ftr-374	333	1	irc	irc	PROPN
ftr-374	333	2	§	§	PROPN
ftr-374	333	3	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	333	4	)	)	PUNCT
ftr-374	333	5	.	.	PUNCT
ftr-374	334	1	47	47	NUM
ftr-374	334	2	.	.	PUNCT
ftr-374	335	1	the	the	DET
ftr-374	335	2	book	book	NOUN
ftr-374	335	3	/	/	SYM
ftr-374	335	4	tax	tax	NOUN
ftr-374	335	5	disparity	disparity	NOUN
ftr-374	335	6	in	in	ADP
ftr-374	335	7	c	c	PROPN
ftr-374	335	8	’s	’s	PART
ftr-374	335	9	capital	capital	NOUN
ftr-374	335	10	account	account	NOUN
ftr-374	335	11	is	be	AUX
ftr-374	335	12	attributable	attributable	ADJ
ftr-374	335	13	to	to	ADP
ftr-374	335	14	the	the	DET
ftr-374	335	15	difference	difference	NOUN
ftr-374	335	16	in	in	ADP
ftr-374	335	17	basis	basis	NOUN
ftr-374	335	18	and	and	CCONJ
ftr-374	335	19	value	value	NOUN
ftr-374	335	20	of	of	ADP
ftr-374	335	21	c	c	PROPN
ftr-374	335	22	’s	’s	PART
ftr-374	335	23	initial	initial	ADJ
ftr-374	335	24	contribution	contribution	NOUN
ftr-374	335	25	of	of	ADP
ftr-374	335	26	built	build	VERB
ftr-374	335	27	-	-	PUNCT
ftr-374	335	28	in	in	ADP
ftr-374	335	29	gain	gain	NOUN
ftr-374	335	30	property	property	NOUN
ftr-374	335	31	that	that	PRON
ftr-374	335	32	remains	remains	AUX
ftr-374	335	33	preserved	preserve	VERB
ftr-374	335	34	in	in	ADP
ftr-374	335	35	the	the	DET
ftr-374	335	36	difference	difference	NOUN
ftr-374	335	37	between	between	ADP
ftr-374	335	38	the	the	DET
ftr-374	335	39	value	value	NOUN
ftr-374	335	40	of	of	ADP
ftr-374	335	41	c	c	PROPN
ftr-374	335	42	’s	’s	NOUN
ftr-374	335	43	partnership	partnership	NOUN
ftr-374	335	44	interest	interest	NOUN
ftr-374	335	45	and	and	CCONJ
ftr-374	335	46	outside	outside	ADJ
ftr-374	335	47	basis	basis	NOUN
ftr-374	335	48	.	.	PUNCT
ftr-374	336	1	618	618	NUM
ftr-374	336	2	florida	florida	PROPN
ftr-374	336	3	tax	tax	NOUN
ftr-374	336	4	review	review	NOUN
ftr-374	336	5	[	[	X
ftr-374	336	6	vol	vol	NOUN
ftr-374	336	7	.	.	PUNCT
ftr-374	337	1	9:6	9:6	NUM
ftr-374	337	2	3	3	NUM
ftr-374	337	3	.	.	PUNCT
ftr-374	337	4	remedial	remedial	ADJ
ftr-374	337	5	allocations	allocation	NOUN
ftr-374	337	6	rather	rather	ADV
ftr-374	337	7	than	than	ADP
ftr-374	337	8	curative	curative	ADJ
ftr-374	337	9	allocations	allocation	NOUN
ftr-374	337	10	of	of	ADP
ftr-374	337	11	existing	exist	VERB
ftr-374	337	12	partnership	partnership	NOUN
ftr-374	337	13	items	item	NOUN
ftr-374	337	14	,	,	PUNCT
ftr-374	337	15	the	the	DET
ftr-374	337	16	remedial	remedial	ADJ
ftr-374	337	17	allocation	allocation	NOUN
ftr-374	337	18	method	method	NOUN
ftr-374	337	19	of	of	ADP
ftr-374	337	20	treasury	treasury	PROPN
ftr-374	337	21	regulations	regulation	NOUN
ftr-374	337	22	section	section	NOUN
ftr-374	337	23	1.704	1.704	NUM
ftr-374	337	24	-	-	SYM
ftr-374	337	25	3(d	3(d	NUM
ftr-374	337	26	)	)	PUNCT
ftr-374	337	27	eliminates	eliminate	VERB
ftr-374	337	28	distortions	distortion	NOUN
ftr-374	337	29	of	of	ADP
ftr-374	337	30	the	the	DET
ftr-374	337	31	ceiling	ceiling	NOUN
ftr-374	337	32	rule	rule	NOUN
ftr-374	337	33	with	with	ADP
ftr-374	337	34	tax	tax	NOUN
ftr-374	337	35	allocations	allocation	NOUN
ftr-374	337	36	of	of	ADP
ftr-374	337	37	notional	notional	ADJ
ftr-374	337	38	partnership	partnership	NOUN
ftr-374	337	39	gain	gain	NOUN
ftr-374	337	40	or	or	CCONJ
ftr-374	337	41	income	income	NOUN
ftr-374	337	42	that	that	PRON
ftr-374	337	43	are	be	AUX
ftr-374	337	44	offset	offset	VERB
ftr-374	337	45	by	by	ADP
ftr-374	337	46	tax	tax	NOUN
ftr-374	337	47	allocations	allocation	NOUN
ftr-374	337	48	of	of	ADP
ftr-374	337	49	notional	notional	ADJ
ftr-374	337	50	partnership	partnership	NOUN
ftr-374	337	51	deduction	deduction	NOUN
ftr-374	337	52	or	or	CCONJ
ftr-374	337	53	loss.48	loss.48	NOUN
ftr-374	337	54	the	the	DET
ftr-374	337	55	creation	creation	NOUN
ftr-374	337	56	of	of	ADP
ftr-374	337	57	notional	notional	ADJ
ftr-374	337	58	items	item	NOUN
ftr-374	337	59	of	of	ADP
ftr-374	337	60	income	income	NOUN
ftr-374	337	61	or	or	CCONJ
ftr-374	337	62	loss	loss	NOUN
ftr-374	337	63	that	that	PRON
ftr-374	337	64	do	do	AUX
ftr-374	337	65	not	not	PART
ftr-374	337	66	reflect	reflect	VERB
ftr-374	337	67	economic	economic	ADJ
ftr-374	337	68	income	income	NOUN
ftr-374	337	69	or	or	CCONJ
ftr-374	337	70	loss	loss	NOUN
ftr-374	337	71	creates	create	VERB
ftr-374	337	72	tax	tax	NOUN
ftr-374	337	73	items	item	NOUN
ftr-374	337	74	without	without	ADP
ftr-374	337	75	any	any	DET
ftr-374	337	76	recognition	recognition	NOUN
ftr-374	337	77	event.49	event.49	ADP
ftr-374	337	78	however	however	ADV
ftr-374	337	79	,	,	PUNCT
ftr-374	337	80	remedial	remedial	ADJ
ftr-374	337	81	allocations	allocation	NOUN
ftr-374	337	82	result	result	VERB
ftr-374	337	83	in	in	ADP
ftr-374	337	84	each	each	DET
ftr-374	337	85	partner	partner	NOUN
ftr-374	337	86	recognizing	recognize	VERB
ftr-374	337	87	total	total	ADJ
ftr-374	337	88	partnership	partnership	NOUN
ftr-374	337	89	income	income	NOUN
ftr-374	337	90	,	,	PUNCT
ftr-374	337	91	gains	gain	NOUN
ftr-374	337	92	,	,	PUNCT
ftr-374	337	93	deductions	deduction	NOUN
ftr-374	337	94	,	,	PUNCT
ftr-374	337	95	or	or	CCONJ
ftr-374	337	96	loss	loss	NOUN
ftr-374	337	97	for	for	ADP
ftr-374	337	98	the	the	DET
ftr-374	337	99	year	year	NOUN
ftr-374	337	100	equal	equal	ADJ
ftr-374	337	101	to	to	ADP
ftr-374	337	102	the	the	DET
ftr-374	337	103	partner	partner	NOUN
ftr-374	337	104	’s	’s	PART
ftr-374	337	105	share	share	NOUN
ftr-374	337	106	of	of	ADP
ftr-374	337	107	book	book	NOUN
ftr-374	337	108	gain	gain	NOUN
ftr-374	337	109	or	or	CCONJ
ftr-374	337	110	loss	loss	NOUN
ftr-374	337	111	.	.	PUNCT
ftr-374	338	1	remedial	remedial	ADJ
ftr-374	338	2	allocations	allocation	NOUN
ftr-374	338	3	are	be	AUX
ftr-374	338	4	in	in	ADP
ftr-374	338	5	addition	addition	NOUN
ftr-374	338	6	to	to	ADP
ftr-374	338	7	allocations	allocation	NOUN
ftr-374	338	8	under	under	ADP
ftr-374	338	9	the	the	DET
ftr-374	338	10	ceiling	ceiling	NOUN
ftr-374	338	11	rule	rule	NOUN
ftr-374	338	12	.	.	PUNCT
ftr-374	339	1	thus	thus	ADV
ftr-374	339	2	,	,	PUNCT
ftr-374	339	3	the	the	DET
ftr-374	339	4	partnership	partnership	NOUN
ftr-374	339	5	makes	make	VERB
ftr-374	339	6	a	a	DET
ftr-374	339	7	remedial	remedial	ADJ
ftr-374	339	8	allocation	allocation	NOUN
ftr-374	339	9	of	of	ADP
ftr-374	339	10	notional	notional	ADJ
ftr-374	339	11	income	income	NOUN
ftr-374	339	12	,	,	PUNCT
ftr-374	339	13	gain	gain	NOUN
ftr-374	339	14	,	,	PUNCT
ftr-374	339	15	deduction	deduction	NOUN
ftr-374	339	16	,	,	PUNCT
ftr-374	339	17	or	or	CCONJ
ftr-374	339	18	loss	loss	NOUN
ftr-374	339	19	(	(	PUNCT
ftr-374	339	20	without	without	ADP
ftr-374	339	21	affecting	affect	VERB
ftr-374	339	22	allocations	allocation	NOUN
ftr-374	339	23	of	of	ADP
ftr-374	339	24	actual	actual	ADJ
ftr-374	339	25	partnership	partnership	NOUN
ftr-374	339	26	income	income	NOUN
ftr-374	339	27	,	,	PUNCT
ftr-374	339	28	gain	gain	NOUN
ftr-374	339	29	,	,	PUNCT
ftr-374	339	30	deduction	deduction	NOUN
ftr-374	339	31	,	,	PUNCT
ftr-374	339	32	or	or	CCONJ
ftr-374	339	33	loss	loss	NOUN
ftr-374	339	34	)	)	PUNCT
ftr-374	339	35	to	to	ADP
ftr-374	339	36	the	the	DET
ftr-374	339	37	non	non	ADJ
ftr-374	339	38	-	-	ADJ
ftr-374	339	39	contributing	contributing	ADJ
ftr-374	339	40	partner	partner	NOUN
ftr-374	339	41	equal	equal	ADJ
ftr-374	339	42	to	to	ADP
ftr-374	339	43	the	the	DET
ftr-374	339	44	difference	difference	NOUN
ftr-374	339	45	in	in	ADP
ftr-374	339	46	book	book	NOUN
ftr-374	339	47	and	and	CCONJ
ftr-374	339	48	tax	tax	NOUN
ftr-374	339	49	allocations	allocation	NOUN
ftr-374	339	50	caused	cause	VERB
ftr-374	339	51	by	by	ADP
ftr-374	339	52	the	the	DET
ftr-374	339	53	ceiling	ceiling	NOUN
ftr-374	339	54	limitation	limitation	NOUN
ftr-374	339	55	,	,	PUNCT
ftr-374	339	56	and	and	CCONJ
ftr-374	339	57	a	a	DET
ftr-374	339	58	simultaneous	simultaneous	ADJ
ftr-374	339	59	offsetting	offset	VERB
ftr-374	339	60	notional	notional	ADJ
ftr-374	339	61	allocation	allocation	NOUN
ftr-374	339	62	of	of	ADP
ftr-374	339	63	income	income	NOUN
ftr-374	339	64	,	,	PUNCT
ftr-374	339	65	gain	gain	NOUN
ftr-374	339	66	,	,	PUNCT
ftr-374	339	67	deduction	deduction	NOUN
ftr-374	339	68	,	,	PUNCT
ftr-374	339	69	or	or	CCONJ
ftr-374	339	70	loss	loss	NOUN
ftr-374	339	71	to	to	ADP
ftr-374	339	72	the	the	DET
ftr-374	339	73	contributing	contribute	VERB
ftr-374	339	74	partner	partner	NOUN
ftr-374	339	75	.	.	PUNCT
ftr-374	339	76	example	example	NOUN
ftr-374	339	77	6	6	NUM
ftr-374	339	78	in	in	ADP
ftr-374	339	79	example	example	NOUN
ftr-374	339	80	6	6	NUM
ftr-374	339	81	,	,	PUNCT
ftr-374	339	82	where	where	SCONJ
ftr-374	339	83	the	the	DET
ftr-374	339	84	partnership	partnership	NOUN
ftr-374	339	85	has	have	VERB
ftr-374	339	86	a	a	DET
ftr-374	339	87	book	book	NOUN
ftr-374	339	88	loss	loss	NOUN
ftr-374	339	89	of	of	ADP
ftr-374	339	90	$	$	SYM
ftr-374	339	91	30,000	30,000	NUM
ftr-374	339	92	and	and	CCONJ
ftr-374	339	93	a	a	DET
ftr-374	339	94	tax	tax	NOUN
ftr-374	339	95	gain	gain	NOUN
ftr-374	339	96	of	of	ADP
ftr-374	339	97	$	$	SYM
ftr-374	339	98	30,000	30,000	NUM
ftr-374	339	99	on	on	ADP
ftr-374	339	100	sale	sale	NOUN
ftr-374	339	101	of	of	ADP
ftr-374	339	102	the	the	DET
ftr-374	339	103	property	property	NOUN
ftr-374	339	104	contributed	contribute	VERB
ftr-374	339	105	by	by	ADP
ftr-374	339	106	b	b	NOUN
ftr-374	339	107	,	,	PUNCT
ftr-374	339	108	and	and	CCONJ
ftr-374	339	109	no	no	DET
ftr-374	339	110	other	other	ADJ
ftr-374	339	111	items	item	NOUN
ftr-374	339	112	of	of	ADP
ftr-374	339	113	income	income	NOUN
ftr-374	339	114	or	or	CCONJ
ftr-374	339	115	loss	loss	NOUN
ftr-374	339	116	,	,	PUNCT
ftr-374	339	117	the	the	DET
ftr-374	339	118	partnership	partnership	NOUN
ftr-374	339	119	may	may	AUX
ftr-374	339	120	make	make	VERB
ftr-374	339	121	remedial	remedial	ADJ
ftr-374	339	122	allocations	allocation	NOUN
ftr-374	339	123	to	to	PART
ftr-374	339	124	give	give	VERB
ftr-374	339	125	each	each	DET
ftr-374	339	126	partner	partner	NOUN
ftr-374	339	127	tax	tax	NOUN
ftr-374	339	128	items	item	NOUN
ftr-374	339	129	equivalent	equivalent	ADJ
ftr-374	339	130	to	to	ADP
ftr-374	339	131	the	the	DET
ftr-374	339	132	partner	partner	NOUN
ftr-374	339	133	’s	’s	PART
ftr-374	339	134	book	book	NOUN
ftr-374	339	135	items	item	NOUN
ftr-374	339	136	.	.	PUNCT
ftr-374	340	1	thus	thus	ADV
ftr-374	340	2	–	–	PUNCT
ftr-374	340	3	a	a	DET
ftr-374	340	4	b	b	NOUN
ftr-374	340	5	c	c	NOUN
ftr-374	340	6	tax	tax	NOUN
ftr-374	340	7	book	book	NOUN
ftr-374	340	8	tax	tax	NOUN
ftr-374	340	9	book	book	NOUN
ftr-374	340	10	tax	tax	NOUN
ftr-374	340	11	book	book	NOUN
ftr-374	340	12	gain	gain	NOUN
ftr-374	340	13	(	(	PUNCT
ftr-374	340	14	loss	loss	NOUN
ftr-374	340	15	)	)	PUNCT
ftr-374	340	16	from	from	ADP
ftr-374	340	17	whiteacre	whiteacre	ADJ
ftr-374	340	18	(	(	PUNCT
ftr-374	340	19	$	$	SYM
ftr-374	340	20	10,000	10,000	NUM
ftr-374	340	21	)	)	PUNCT
ftr-374	340	22	$	$	SYM
ftr-374	340	23	30,000	30,000	NUM
ftr-374	340	24	(	(	PUNCT
ftr-374	340	25	$	$	SYM
ftr-374	340	26	10,000	10,000	NUM
ftr-374	340	27	)	)	PUNCT
ftr-374	340	28	(	(	PUNCT
ftr-374	340	29	$	$	SYM
ftr-374	340	30	10,000	10,000	NUM
ftr-374	340	31	)	)	PUNCT
ftr-374	340	32	remedial	remedial	ADJ
ftr-374	340	33	allocation	allocation	NOUN
ftr-374	340	34	(	(	PUNCT
ftr-374	340	35	$	$	SYM
ftr-374	340	36	10,000	10,000	NUM
ftr-374	340	37	)	)	PUNCT
ftr-374	340	38	$	$	SYM
ftr-374	340	39	20,000	20,000	NUM
ftr-374	340	40	(	(	PUNCT
ftr-374	340	41	$	$	SYM
ftr-374	340	42	10,000	10,000	NUM
ftr-374	340	43	)	)	PUNCT
ftr-374	340	44	(	(	PUNCT
ftr-374	340	45	$	$	SYM
ftr-374	340	46	10,000	10,000	NUM
ftr-374	340	47	)	)	PUNCT
ftr-374	340	48	(	(	PUNCT
ftr-374	340	49	$	$	SYM
ftr-374	340	50	10,000	10,000	NUM
ftr-374	340	51	)	)	PUNCT
ftr-374	340	52	$	$	SYM
ftr-374	340	53	50,000	50,000	NUM
ftr-374	340	54	(	(	PUNCT
ftr-374	340	55	$	$	SYM
ftr-374	340	56	10,000	10,000	NUM
ftr-374	340	57	)	)	PUNCT
ftr-374	340	58	(	(	PUNCT
ftr-374	340	59	$	$	SYM
ftr-374	340	60	10,000	10,000	NUM
ftr-374	340	61	)	)	PUNCT
ftr-374	340	62	(	(	PUNCT
ftr-374	340	63	$	$	SYM
ftr-374	340	64	10,000	10,000	NUM
ftr-374	340	65	)	)	PUNCT
ftr-374	340	66	the	the	DET
ftr-374	340	67	partnership	partnership	NOUN
ftr-374	340	68	capital	capital	NOUN
ftr-374	340	69	account	account	NOUN
ftr-374	340	70	is	be	AUX
ftr-374	340	71	the	the	DET
ftr-374	340	72	same	same	ADJ
ftr-374	340	73	as	as	ADP
ftr-374	340	74	in	in	ADP
ftr-374	340	75	example	example	NOUN
ftr-374	340	76	6a	6a	NOUN
ftr-374	340	77	.	.	PUNCT
ftr-374	341	1	a	a	DET
ftr-374	341	2	’s	’s	NOUN
ftr-374	341	3	and	and	CCONJ
ftr-374	341	4	c	c	X
ftr-374	341	5	’s	’s	X
ftr-374	341	6	remedial	remedial	ADJ
ftr-374	341	7	deductions	deduction	NOUN
ftr-374	341	8	,	,	PUNCT
ftr-374	341	9	and	and	CCONJ
ftr-374	341	10	b	b	X
ftr-374	341	11	’s	’s	X
ftr-374	341	12	corresponding	correspond	VERB
ftr-374	341	13	notional	notional	ADJ
ftr-374	341	14	income	income	NOUN
ftr-374	341	15	item	item	NOUN
ftr-374	341	16	,	,	PUNCT
ftr-374	341	17	must	must	AUX
ftr-374	341	18	be	be	AUX
ftr-374	341	19	of	of	ADP
ftr-374	341	20	the	the	DET
ftr-374	341	21	same	same	ADJ
ftr-374	341	22	character	character	NOUN
ftr-374	341	23	as	as	ADP
ftr-374	341	24	the	the	DET
ftr-374	341	25	income	income	NOUN
ftr-374	341	26	item	item	NOUN
ftr-374	341	27	from	from	ADP
ftr-374	341	28	the	the	DET
ftr-374	341	29	property	property	NOUN
ftr-374	341	30	that	that	PRON
ftr-374	341	31	was	be	AUX
ftr-374	341	32	sold.50	sold.50	NOUN
ftr-374	341	33	if	if	SCONJ
ftr-374	341	34	the	the	DET
ftr-374	341	35	property	property	NOUN
ftr-374	341	36	is	be	AUX
ftr-374	341	37	a	a	DET
ftr-374	341	38	capital	capital	NOUN
ftr-374	341	39	asset	asset	NOUN
ftr-374	341	40	,	,	PUNCT
ftr-374	341	41	the	the	DET
ftr-374	341	42	remedial	remedial	ADJ
ftr-374	341	43	allocations	allocation	NOUN
ftr-374	341	44	must	must	AUX
ftr-374	341	45	be	be	AUX
ftr-374	341	46	capital	capital	NOUN
ftr-374	341	47	gain	gain	NOUN
ftr-374	341	48	and	and	CCONJ
ftr-374	341	49	loss	loss	NOUN
ftr-374	341	50	;	;	PUNCT
ftr-374	341	51	if	if	SCONJ
ftr-374	341	52	the	the	DET
ftr-374	341	53	property	property	NOUN
ftr-374	341	54	is	be	AUX
ftr-374	341	55	an	an	DET
ftr-374	341	56	ordinary	ordinary	ADJ
ftr-374	341	57	income	income	NOUN
ftr-374	341	58	asset	asset	NOUN
ftr-374	341	59	,	,	PUNCT
ftr-374	341	60	the	the	DET
ftr-374	341	61	remedial	remedial	ADJ
ftr-374	341	62	allocations	allocation	NOUN
ftr-374	341	63	must	must	AUX
ftr-374	341	64	be	be	AUX
ftr-374	341	65	ordinary	ordinary	ADJ
ftr-374	341	66	gain	gain	NOUN
ftr-374	341	67	and	and	CCONJ
ftr-374	341	68	loss	loss	NOUN
ftr-374	341	69	.	.	PUNCT
ftr-374	342	1	if	if	SCONJ
ftr-374	342	2	,	,	PUNCT
ftr-374	342	3	as	as	ADP
ftr-374	342	4	48	48	NUM
ftr-374	342	5	.	.	PUNCT
ftr-374	342	6	see	see	VERB
ftr-374	342	7	mcdaniel	mcdaniel	PROPN
ftr-374	342	8	et	et	PROPN
ftr-374	342	9	.	.	PUNCT
ftr-374	343	1	al	al	PROPN
ftr-374	343	2	.	.	PROPN
ftr-374	343	3	,	,	PUNCT
ftr-374	343	4	supra	supra	PROPN
ftr-374	343	5	note	note	NOUN
ftr-374	343	6	,	,	PUNCT
ftr-374	343	7	15	15	NUM
ftr-374	343	8	,	,	PUNCT
ftr-374	343	9	158	158	NUM
ftr-374	343	10	.	.	PUNCT
ftr-374	343	11	49	49	NUM
ftr-374	343	12	.	.	PUNCT
ftr-374	344	1	treas	treas	PROPN
ftr-374	344	2	.	.	PUNCT
ftr-374	345	1	reg	reg	PROPN
ftr-374	345	2	.	.	PUNCT
ftr-374	346	1	§	§	PROPN
ftr-374	346	2	1.704	1.704	NUM
ftr-374	346	3	-	-	NUM
ftr-374	346	4	3(d)(5)(i	3(d)(5)(i	NUM
ftr-374	346	5	)	)	PUNCT
ftr-374	346	6	.	.	PUNCT
ftr-374	347	1	50	50	NUM
ftr-374	347	2	.	.	PUNCT
ftr-374	348	1	treas	treas	PROPN
ftr-374	348	2	.	.	PUNCT
ftr-374	349	1	reg	reg	PROPN
ftr-374	349	2	.	.	PUNCT
ftr-374	350	1	§	§	PROPN
ftr-374	350	2	1.704	1.704	NUM
ftr-374	350	3	-	-	SYM
ftr-374	350	4	3(d)(3	3(d)(3	NUM
ftr-374	350	5	)	)	PUNCT
ftr-374	350	6	.	.	PUNCT
ftr-374	351	1	2009	2009	NUM
ftr-374	351	2	]	]	PUNCT
ftr-374	351	3	built	build	VERB
ftr-374	351	4	-	-	PUNCT
ftr-374	351	5	in	in	ADP
ftr-374	351	6	gain	gain	NOUN
ftr-374	351	7	and	and	CCONJ
ftr-374	351	8	built	build	VERB
ftr-374	351	9	-	-	PUNCT
ftr-374	351	10	in	in	ADP
ftr-374	351	11	loss	loss	NOUN
ftr-374	351	12	619	619	NUM
ftr-374	351	13	is	be	AUX
ftr-374	351	14	often	often	ADV
ftr-374	351	15	likely	likely	ADJ
ftr-374	351	16	,	,	PUNCT
ftr-374	351	17	the	the	DET
ftr-374	351	18	property	property	NOUN
ftr-374	351	19	is	be	AUX
ftr-374	351	20	a	a	DET
ftr-374	351	21	section	section	NOUN
ftr-374	351	22	1231	1231	NUM
ftr-374	351	23	asset	asset	NOUN
ftr-374	351	24	,	,	PUNCT
ftr-374	351	25	the	the	DET
ftr-374	351	26	remedial	remedial	ADJ
ftr-374	351	27	allocations	allocation	NOUN
ftr-374	351	28	must	must	AUX
ftr-374	351	29	be	be	AUX
ftr-374	351	30	section	section	NOUN
ftr-374	351	31	1231	1231	NUM
ftr-374	351	32	gain	gain	NOUN
ftr-374	351	33	and	and	CCONJ
ftr-374	351	34	loss	loss	NOUN
ftr-374	351	35	,	,	PUNCT
ftr-374	351	36	even	even	ADV
ftr-374	351	37	though	though	SCONJ
ftr-374	351	38	in	in	ADP
ftr-374	351	39	some	some	DET
ftr-374	351	40	cases	case	NOUN
ftr-374	351	41	a	a	DET
ftr-374	351	42	character	character	NOUN
ftr-374	351	43	mismatch	mismatch	NOUN
ftr-374	351	44	may	may	AUX
ftr-374	351	45	occur	occur	VERB
ftr-374	351	46	after	after	ADP
ftr-374	351	47	taking	take	VERB
ftr-374	351	48	into	into	ADP
ftr-374	351	49	account	account	NOUN
ftr-374	351	50	each	each	DET
ftr-374	351	51	partners	partner	NOUN
ftr-374	351	52	other	other	ADJ
ftr-374	351	53	items	item	NOUN
ftr-374	351	54	of	of	ADP
ftr-374	351	55	section	section	NOUN
ftr-374	351	56	1231	1231	NUM
ftr-374	351	57	gain	gain	NOUN
ftr-374	351	58	and	and	CCONJ
ftr-374	351	59	loss.51	loss.51	NOUN
ftr-374	351	60	remedial	remedial	ADJ
ftr-374	351	61	allocations	allocation	NOUN
ftr-374	351	62	must	must	AUX
ftr-374	351	63	also	also	ADV
ftr-374	351	64	be	be	AUX
ftr-374	351	65	treated	treat	VERB
ftr-374	351	66	as	as	ADP
ftr-374	351	67	arising	arise	VERB
ftr-374	351	68	from	from	ADP
ftr-374	351	69	the	the	DET
ftr-374	351	70	same	same	ADJ
ftr-374	351	71	activity	activity	NOUN
ftr-374	351	72	as	as	ADP
ftr-374	351	73	the	the	DET
ftr-374	351	74	underlying	underlying	ADJ
ftr-374	351	75	section	section	NOUN
ftr-374	351	76	704(c	704(c	NOUN
ftr-374	351	77	)	)	PUNCT
ftr-374	351	78	item	item	NOUN
ftr-374	351	79	for	for	ADP
ftr-374	351	80	purposes	purpose	NOUN
ftr-374	351	81	of	of	ADP
ftr-374	351	82	applying	apply	VERB
ftr-374	351	83	the	the	DET
ftr-374	351	84	passive	passive	ADJ
ftr-374	351	85	activity	activity	NOUN
ftr-374	351	86	loss	loss	NOUN
ftr-374	351	87	rules	rule	NOUN
ftr-374	351	88	of	of	ADP
ftr-374	351	89	section	section	NOUN
ftr-374	351	90	469.52	469.52	NUM
ftr-374	351	91	even	even	ADV
ftr-374	351	92	though	though	SCONJ
ftr-374	351	93	remedial	remedial	ADJ
ftr-374	351	94	allocations	allocation	NOUN
ftr-374	351	95	involve	involve	VERB
ftr-374	351	96	purely	purely	ADV
ftr-374	351	97	notional	notional	ADJ
ftr-374	351	98	tax	tax	NOUN
ftr-374	351	99	items	item	NOUN
ftr-374	351	100	,	,	PUNCT
ftr-374	351	101	remedial	remedial	ADJ
ftr-374	351	102	allocations	allocation	NOUN
ftr-374	351	103	of	of	ADP
ftr-374	351	104	income	income	NOUN
ftr-374	351	105	,	,	PUNCT
ftr-374	351	106	gain	gain	NOUN
ftr-374	351	107	,	,	PUNCT
ftr-374	351	108	deduction	deduction	NOUN
ftr-374	351	109	,	,	PUNCT
ftr-374	351	110	and	and	CCONJ
ftr-374	351	111	loss	loss	NOUN
ftr-374	351	112	are	be	AUX
ftr-374	351	113	treated	treat	VERB
ftr-374	351	114	as	as	ADP
ftr-374	351	115	real	real	ADJ
ftr-374	351	116	tax	tax	NOUN
ftr-374	351	117	items	item	NOUN
ftr-374	351	118	that	that	PRON
ftr-374	351	119	are	be	AUX
ftr-374	351	120	taken	take	VERB
ftr-374	351	121	into	into	ADP
ftr-374	351	122	account	account	NOUN
ftr-374	351	123	in	in	ADP
ftr-374	351	124	adjusting	adjust	VERB
ftr-374	351	125	partners	partner	NOUN
ftr-374	351	126	’	'	PUNCT
ftr-374	351	127	bases	basis	NOUN
ftr-374	351	128	in	in	ADP
ftr-374	351	129	their	their	PRON
ftr-374	351	130	partnership	partnership	NOUN
ftr-374	351	131	interests	interest	NOUN
ftr-374	351	132	under	under	ADP
ftr-374	351	133	section	section	NOUN
ftr-374	351	134	705	705	NUM
ftr-374	351	135	in	in	ADP
ftr-374	351	136	the	the	DET
ftr-374	351	137	same	same	ADJ
ftr-374	351	138	manner	manner	NOUN
ftr-374	351	139	as	as	ADP
ftr-374	351	140	distributive	distributive	ADJ
ftr-374	351	141	shares	share	NOUN
ftr-374	351	142	of	of	ADP
ftr-374	351	143	partnership	partnership	NOUN
ftr-374	351	144	taxable	taxable	ADJ
ftr-374	351	145	income.53	income.53	NOUN
ftr-374	351	146	remedial	remedial	ADJ
ftr-374	351	147	allocations	allocation	NOUN
ftr-374	351	148	,	,	PUNCT
ftr-374	351	149	however	however	ADV
ftr-374	351	150	,	,	PUNCT
ftr-374	351	151	do	do	AUX
ftr-374	351	152	not	not	PART
ftr-374	351	153	affect	affect	VERB
ftr-374	351	154	either	either	PRON
ftr-374	351	155	partnership	partnership	VERB
ftr-374	351	156	taxable	taxable	ADJ
ftr-374	351	157	income	income	NOUN
ftr-374	351	158	under	under	ADP
ftr-374	351	159	section	section	NOUN
ftr-374	351	160	703	703	NUM
ftr-374	351	161	or	or	CCONJ
ftr-374	351	162	the	the	DET
ftr-374	351	163	partnership	partnership	NOUN
ftr-374	351	164	’s	’s	PART
ftr-374	351	165	adjusted	adjust	VERB
ftr-374	351	166	basis	basis	NOUN
ftr-374	351	167	in	in	ADP
ftr-374	351	168	any	any	PRON
ftr-374	351	169	of	of	ADP
ftr-374	351	170	its	its	PRON
ftr-374	351	171	property.54	property.54	PROPN
ftr-374	351	172	example	example	NOUN
ftr-374	351	173	7to	7to	NOUN
ftr-374	351	174	demonstrate	demonstrate	NOUN
ftr-374	351	175	that	that	SCONJ
ftr-374	351	176	we	we	PRON
ftr-374	351	177	are	be	AUX
ftr-374	351	178	on	on	ADP
ftr-374	351	179	the	the	DET
ftr-374	351	180	right	right	ADJ
ftr-374	351	181	track	track	NOUN
ftr-374	351	182	here	here	ADV
ftr-374	351	183	,	,	PUNCT
ftr-374	351	184	assume	assume	VERB
ftr-374	351	185	that	that	SCONJ
ftr-374	351	186	in	in	ADP
ftr-374	351	187	either	either	DET
ftr-374	351	188	example	example	NOUN
ftr-374	351	189	6a	6a	NOUN
ftr-374	351	190	or	or	CCONJ
ftr-374	351	191	6b	6b	NOUN
ftr-374	351	192	the	the	DET
ftr-374	351	193	partnership	partnership	NOUN
ftr-374	351	194	sells	sell	VERB
ftr-374	351	195	blackacre	blackacre	NOUN
ftr-374	351	196	for	for	ADP
ftr-374	351	197	$	$	SYM
ftr-374	351	198	100,000	100,000	NUM
ftr-374	351	199	,	,	PUNCT
ftr-374	351	200	realizing	realize	VERB
ftr-374	351	201	no	no	DET
ftr-374	351	202	book	book	NOUN
ftr-374	351	203	gain	gain	NOUN
ftr-374	351	204	or	or	CCONJ
ftr-374	351	205	loss	loss	NOUN
ftr-374	351	206	and	and	CCONJ
ftr-374	351	207	a	a	DET
ftr-374	351	208	$	$	SYM
ftr-374	351	209	40,000	40,000	NUM
ftr-374	351	210	tax	tax	NOUN
ftr-374	351	211	gain	gain	NOUN
ftr-374	351	212	.	.	PUNCT
ftr-374	352	1	the	the	DET
ftr-374	352	2	tax	tax	NOUN
ftr-374	352	3	gain	gain	NOUN
ftr-374	352	4	must	must	AUX
ftr-374	352	5	be	be	AUX
ftr-374	352	6	allocated	allocate	VERB
ftr-374	352	7	to	to	ADP
ftr-374	352	8	c	c	PROPN
ftr-374	352	9	(	(	PUNCT
ftr-374	352	10	the	the	DET
ftr-374	352	11	contributing	contribute	VERB
ftr-374	352	12	partner	partner	NOUN
ftr-374	352	13	)	)	PUNCT
ftr-374	352	14	under	under	ADP
ftr-374	352	15	section	section	NOUN
ftr-374	352	16	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	352	17	)	)	PUNCT
ftr-374	352	18	.	.	PUNCT
ftr-374	353	1	the	the	DET
ftr-374	353	2	partnership	partnership	NOUN
ftr-374	353	3	capital	capital	NOUN
ftr-374	353	4	accounts	account	NOUN
ftr-374	353	5	are	be	AUX
ftr-374	353	6	now	now	ADV
ftr-374	353	7	–	–	PUNCT
ftr-374	353	8	assets	asset	NOUN
ftr-374	353	9	partners	partner	NOUN
ftr-374	353	10	’	'	PUNCT
ftr-374	353	11	capital	capital	NOUN
ftr-374	353	12	accounts	account	NOUN
ftr-374	353	13	book	book	NOUN
ftr-374	353	14	value	value	NOUN
ftr-374	353	15	basis	basis	NOUN
ftr-374	353	16	book	book	NOUN
ftr-374	353	17	value	value	NOUN
ftr-374	353	18	basis	basis	NOUN
ftr-374	353	19	cash	cash	NOUN
ftr-374	353	20	$	$	SYM
ftr-374	353	21	100,000	100,000	NUM
ftr-374	353	22	$	$	SYM
ftr-374	353	23	100,000	100,000	NUM
ftr-374	353	24	a	a	DET
ftr-374	353	25	$	$	SYM
ftr-374	353	26	90,000	90,000	NUM
ftr-374	353	27	$	$	SYM
ftr-374	353	28	90,000	90,000	NUM
ftr-374	353	29	whiteacre	whiteacre	ADJ
ftr-374	353	30	/	/	SYM
ftr-374	353	31	cash	cash	NOUN
ftr-374	353	32	$	$	SYM
ftr-374	353	33	70,000	70,000	NUM
ftr-374	353	34	$	$	SYM
ftr-374	353	35	70,000	70,000	NUM
ftr-374	353	36	b	b	SYM
ftr-374	353	37	$	$	SYM
ftr-374	353	38	90,000	90,000	NUM
ftr-374	353	39	$	$	SYM
ftr-374	353	40	90,000	90,000	NUM
ftr-374	353	41	blackacre	blackacre	NOUN
ftr-374	353	42	/	/	SYM
ftr-374	353	43	cash	cash	NOUN
ftr-374	353	44	$	$	SYM
ftr-374	353	45	100,000	100,000	NUM
ftr-374	353	46	$	$	SYM
ftr-374	353	47	100,000	100,000	NUM
ftr-374	353	48	c	c	NOUN
ftr-374	353	49	$	$	SYM
ftr-374	353	50	90,000	90,000	NUM
ftr-374	353	51	$	$	SYM
ftr-374	353	52	90,000	90,000	NUM
ftr-374	353	53	$	$	SYM
ftr-374	353	54	270,000	270,000	NUM
ftr-374	353	55	$	$	SYM
ftr-374	353	56	270,000	270,000	NUM
ftr-374	353	57	$	$	SYM
ftr-374	353	58	270,000	270,000	NUM
ftr-374	353	59	$	$	SYM
ftr-374	353	60	270,000	270,000	NUM
ftr-374	353	61	the	the	DET
ftr-374	353	62	partnership	partnership	NOUN
ftr-374	353	63	has	have	AUX
ftr-374	353	64	eliminated	eliminate	VERB
ftr-374	353	65	all	all	PRON
ftr-374	353	66	of	of	ADP
ftr-374	353	67	its	its	PRON
ftr-374	353	68	inside	inside	NOUN
ftr-374	353	69	built	build	VERB
ftr-374	353	70	-	-	PUNCT
ftr-374	353	71	in	in	ADP
ftr-374	353	72	gain	gain	NOUN
ftr-374	353	73	and	and	CCONJ
ftr-374	353	74	loss	loss	NOUN
ftr-374	353	75	and	and	CCONJ
ftr-374	353	76	there	there	PRON
ftr-374	353	77	are	be	VERB
ftr-374	353	78	no	no	DET
ftr-374	353	79	built	build	VERB
ftr-374	353	80	-	-	PUNCT
ftr-374	353	81	in	in	ADP
ftr-374	353	82	gains	gain	NOUN
ftr-374	353	83	or	or	CCONJ
ftr-374	353	84	losses	loss	NOUN
ftr-374	353	85	in	in	ADP
ftr-374	353	86	the	the	DET
ftr-374	353	87	partners	partner	NOUN
ftr-374	353	88	’	’	PART
ftr-374	353	89	interests	interest	NOUN
ftr-374	353	90	.	.	PUNCT
ftr-374	354	1	the	the	DET
ftr-374	354	2	various	various	ADJ
ftr-374	354	3	704(c	704(c	PROPN
ftr-374	354	4	)	)	PUNCT
ftr-374	354	5	allocations	allocation	NOUN
ftr-374	354	6	,	,	PUNCT
ftr-374	354	7	along	along	ADP
ftr-374	354	8	with	with	ADP
ftr-374	354	9	either	either	CCONJ
ftr-374	354	10	the	the	DET
ftr-374	354	11	curative	curative	ADJ
ftr-374	354	12	or	or	CCONJ
ftr-374	354	13	remedial	remedial	ADJ
ftr-374	354	14	allocations	allocation	NOUN
ftr-374	354	15	of	of	ADP
ftr-374	354	16	treas	treas	PROPN
ftr-374	354	17	.	.	PUNCT
ftr-374	355	1	reg	reg	PROPN
ftr-374	355	2	.	.	PUNCT
ftr-374	356	1	section	section	NOUN
ftr-374	356	2	1.704	1.704	NUM
ftr-374	356	3	-	-	SYM
ftr-374	356	4	3(c	3(c	NUM
ftr-374	356	5	)	)	PUNCT
ftr-374	356	6	or	or	CCONJ
ftr-374	356	7	(	(	PUNCT
ftr-374	356	8	d	d	X
ftr-374	356	9	)	)	PUNCT
ftr-374	356	10	eliminate	eliminate	VERB
ftr-374	356	11	the	the	DET
ftr-374	356	12	partners	partner	NOUN
ftr-374	356	13	’	'	PUNCT
ftr-374	356	14	book	book	NOUN
ftr-374	356	15	/	/	SYM
ftr-374	356	16	tax	tax	NOUN
ftr-374	356	17	differences	difference	NOUN
ftr-374	356	18	with	with	ADP
ftr-374	356	19	the	the	DET
ftr-374	356	20	result	result	NOUN
ftr-374	356	21	that	that	SCONJ
ftr-374	356	22	each	each	DET
ftr-374	356	23	partner	partner	NOUN
ftr-374	356	24	recognizes	recognize	VERB
ftr-374	356	25	tax	tax	NOUN
ftr-374	356	26	gains	gain	NOUN
ftr-374	356	27	and	and	CCONJ
ftr-374	356	28	losses	loss	NOUN
ftr-374	356	29	appropriate	appropriate	ADJ
ftr-374	356	30	to	to	ADP
ftr-374	356	31	the	the	DET
ftr-374	356	32	partner	partner	NOUN
ftr-374	356	33	’s	’s	PART
ftr-374	356	34	share	share	NOUN
ftr-374	356	35	of	of	ADP
ftr-374	356	36	economic	economic	ADJ
ftr-374	356	37	gain	gain	NOUN
ftr-374	356	38	or	or	CCONJ
ftr-374	356	39	loss	loss	NOUN
ftr-374	356	40	.	.	PUNCT
ftr-374	357	1	c.	c.	NOUN
ftr-374	357	2	allocation	allocation	NOUN
ftr-374	357	3	of	of	ADP
ftr-374	357	4	depreciation	depreciation	NOUN
ftr-374	357	5	deductions	deduction	NOUN
ftr-374	357	6	attributable	attributable	ADJ
ftr-374	357	7	to	to	PART
ftr-374	357	8	contributed	contribute	VERB
ftr-374	357	9	built	build	VERB
ftr-374	357	10	-	-	PUNCT
ftr-374	357	11	in	in	ADP
ftr-374	357	12	gain	gain	NOUN
ftr-374	357	13	property	property	NOUN
ftr-374	357	14	contribution	contribution	NOUN
ftr-374	357	15	to	to	ADP
ftr-374	357	16	a	a	DET
ftr-374	357	17	partnership	partnership	NOUN
ftr-374	357	18	of	of	ADP
ftr-374	357	19	depreciable	depreciable	ADJ
ftr-374	357	20	property	property	NOUN
ftr-374	357	21	with	with	ADP
ftr-374	357	22	a	a	DET
ftr-374	357	23	value	value	NOUN
ftr-374	357	24	different	different	ADJ
ftr-374	357	25	than	than	ADP
ftr-374	357	26	adjusted	adjusted	ADJ
ftr-374	357	27	basis	basis	NOUN
ftr-374	357	28	raises	raise	VERB
ftr-374	357	29	the	the	DET
ftr-374	357	30	same	same	ADJ
ftr-374	357	31	sort	sort	NOUN
ftr-374	357	32	of	of	ADP
ftr-374	357	33	allocation	allocation	NOUN
ftr-374	357	34	issues	issue	NOUN
ftr-374	357	35	with	with	ADP
ftr-374	357	36	51	51	NUM
ftr-374	357	37	.	.	PUNCT
ftr-374	358	1	mcdaniel	mcdaniel	PROPN
ftr-374	358	2	et	et	PROPN
ftr-374	358	3	al	al	PROPN
ftr-374	358	4	.	.	PROPN
ftr-374	358	5	,	,	PUNCT
ftr-374	358	6	supra	supra	PROPN
ftr-374	358	7	note	note	PROPN
ftr-374	358	8	15	15	NUM
ftr-374	358	9	,	,	PUNCT
ftr-374	358	10	159	159	NUM
ftr-374	358	11	.	.	PUNCT
ftr-374	358	12	52	52	NUM
ftr-374	358	13	.	.	PUNCT
ftr-374	359	1	i	i	PRON
ftr-374	359	2	d.	d.	PROPN
ftr-374	359	3	53	53	NUM
ftr-374	359	4	.	.	PUNCT
ftr-374	360	1	treas	treas	PROPN
ftr-374	360	2	.	.	PUNCT
ftr-374	361	1	reg	reg	PROPN
ftr-374	361	2	.	.	PUNCT
ftr-374	362	1	§	§	PROPN
ftr-374	362	2	1.704	1.704	NUM
ftr-374	362	3	-	-	NUM
ftr-374	362	4	3(d)(4)(ii	3(d)(4)(ii	NUM
ftr-374	362	5	)	)	PUNCT
ftr-374	362	6	.	.	PUNCT
ftr-374	363	1	54	54	NUM
ftr-374	363	2	.	.	PUNCT
ftr-374	364	1	treas	treas	PROPN
ftr-374	364	2	.	.	PUNCT
ftr-374	365	1	reg	reg	PROPN
ftr-374	365	2	.	.	PUNCT
ftr-374	366	1	§	§	PROPN
ftr-374	366	2	1.704	1.704	NUM
ftr-374	366	3	-	-	NUM
ftr-374	366	4	3(d)(4)(i	3(d)(4)(i	NUM
ftr-374	366	5	)	)	PUNCT
ftr-374	366	6	.	.	PUNCT
ftr-374	367	1	620	620	NUM
ftr-374	367	2	florida	florida	PROPN
ftr-374	367	3	tax	tax	NOUN
ftr-374	367	4	review	review	NOUN
ftr-374	367	5	[	[	X
ftr-374	367	6	vol	vol	NOUN
ftr-374	367	7	.	.	PUNCT
ftr-374	367	8	9:6	9:6	NUM
ftr-374	367	9	respect	respect	NOUN
ftr-374	367	10	to	to	ADP
ftr-374	367	11	the	the	DET
ftr-374	367	12	allocation	allocation	NOUN
ftr-374	367	13	of	of	ADP
ftr-374	367	14	depreciation	depreciation	NOUN
ftr-374	367	15	deductions	deduction	NOUN
ftr-374	367	16	among	among	ADP
ftr-374	367	17	the	the	DET
ftr-374	367	18	partners	partner	NOUN
ftr-374	367	19	as	as	ADP
ftr-374	367	20	allocations	allocation	NOUN
ftr-374	367	21	of	of	ADP
ftr-374	367	22	recognized	recognize	VERB
ftr-374	367	23	pre	pre	ADJ
ftr-374	367	24	-	-	ADJ
ftr-374	367	25	contribution	contribution	ADJ
ftr-374	367	26	gain	gain	NOUN
ftr-374	367	27	.	.	PUNCT
ftr-374	368	1	under	under	ADP
ftr-374	368	2	section	section	NOUN
ftr-374	368	3	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	368	4	)	)	PUNCT
ftr-374	368	5	,	,	PUNCT
ftr-374	368	6	allocations	allocation	NOUN
ftr-374	368	7	of	of	ADP
ftr-374	368	8	depreciation	depreciation	NOUN
ftr-374	368	9	and	and	CCONJ
ftr-374	368	10	of	of	ADP
ftr-374	368	11	gain	gain	NOUN
ftr-374	368	12	or	or	CCONJ
ftr-374	368	13	loss	loss	NOUN
ftr-374	368	14	on	on	ADP
ftr-374	368	15	depreciable	depreciable	ADJ
ftr-374	368	16	property	property	NOUN
ftr-374	368	17	must	must	AUX
ftr-374	368	18	reflect	reflect	VERB
ftr-374	368	19	the	the	DET
ftr-374	368	20	difference	difference	NOUN
ftr-374	368	21	between	between	ADP
ftr-374	368	22	the	the	DET
ftr-374	368	23	contributing	contribute	VERB
ftr-374	368	24	partner	partner	NOUN
ftr-374	368	25	’s	’s	PART
ftr-374	368	26	basis	basis	NOUN
ftr-374	368	27	in	in	ADP
ftr-374	368	28	the	the	DET
ftr-374	368	29	property	property	NOUN
ftr-374	368	30	and	and	CCONJ
ftr-374	368	31	the	the	DET
ftr-374	368	32	book	book	NOUN
ftr-374	368	33	value	value	NOUN
ftr-374	368	34	of	of	ADP
ftr-374	368	35	the	the	DET
ftr-374	368	36	property	property	NOUN
ftr-374	368	37	included	include	VERB
ftr-374	368	38	in	in	ADP
ftr-374	368	39	the	the	DET
ftr-374	368	40	contributing	contribute	VERB
ftr-374	368	41	partner	partner	NOUN
ftr-374	368	42	’s	’s	PART
ftr-374	368	43	capital	capital	NOUN
ftr-374	368	44	account	account	NOUN
ftr-374	368	45	.	.	PUNCT
ftr-374	369	1	tax	tax	NOUN
ftr-374	369	2	depreciation	depreciation	NOUN
ftr-374	369	3	and	and	CCONJ
ftr-374	369	4	book	book	NOUN
ftr-374	369	5	depreciation	depreciation	NOUN
ftr-374	369	6	generally	generally	ADV
ftr-374	369	7	must	must	AUX
ftr-374	369	8	be	be	AUX
ftr-374	369	9	computed	compute	VERB
ftr-374	369	10	at	at	ADP
ftr-374	369	11	the	the	DET
ftr-374	369	12	same	same	ADJ
ftr-374	369	13	rate	rate	NOUN
ftr-374	369	14	in	in	ADP
ftr-374	369	15	order	order	NOUN
ftr-374	369	16	to	to	PART
ftr-374	369	17	maintain	maintain	VERB
ftr-374	369	18	capital	capital	NOUN
ftr-374	369	19	accounts	account	NOUN
ftr-374	369	20	in	in	ADP
ftr-374	369	21	the	the	DET
ftr-374	369	22	required	require	VERB
ftr-374	369	23	manner	manner	NOUN
ftr-374	369	24	.	.	PUNCT
ftr-374	370	1	thus	thus	ADV
ftr-374	370	2	,	,	PUNCT
ftr-374	370	3	book	book	NOUN
ftr-374	370	4	depreciation	depreciation	NOUN
ftr-374	370	5	is	be	AUX
ftr-374	370	6	the	the	DET
ftr-374	370	7	same	same	ADJ
ftr-374	370	8	proportion	proportion	NOUN
ftr-374	370	9	of	of	ADP
ftr-374	370	10	book	book	NOUN
ftr-374	370	11	basis	basis	NOUN
ftr-374	370	12	as	as	ADP
ftr-374	370	13	tax	tax	NOUN
ftr-374	370	14	depreciation	depreciation	NOUN
ftr-374	370	15	bears	bear	NOUN
ftr-374	370	16	to	to	ADP
ftr-374	370	17	adjusted	adjust	VERB
ftr-374	370	18	basis	basis	NOUN
ftr-374	370	19	so	so	SCONJ
ftr-374	370	20	that	that	PRON
ftr-374	370	21	book	book	NOUN
ftr-374	370	22	and	and	CCONJ
ftr-374	370	23	tax	tax	NOUN
ftr-374	370	24	depreciation	depreciation	NOUN
ftr-374	370	25	is	be	AUX
ftr-374	370	26	accounted	account	VERB
ftr-374	370	27	for	for	ADP
ftr-374	370	28	at	at	ADP
ftr-374	370	29	the	the	DET
ftr-374	370	30	same	same	ADJ
ftr-374	370	31	rate.55	rate.55	NOUN
ftr-374	370	32	the	the	DET
ftr-374	370	33	principles	principle	NOUN
ftr-374	370	34	of	of	ADP
ftr-374	370	35	section	section	NOUN
ftr-374	370	36	704(c	704(c	NOUN
ftr-374	370	37	)	)	PUNCT
ftr-374	370	38	apply	apply	VERB
ftr-374	370	39	to	to	ADP
ftr-374	370	40	allocations	allocation	NOUN
ftr-374	370	41	of	of	ADP
ftr-374	370	42	depreciation	depreciation	NOUN
ftr-374	370	43	deductions	deduction	NOUN
ftr-374	370	44	attributable	attributable	ADJ
ftr-374	370	45	to	to	PART
ftr-374	370	46	contributed	contribute	VERB
ftr-374	370	47	property	property	NOUN
ftr-374	370	48	with	with	ADP
ftr-374	370	49	built	build	VERB
ftr-374	370	50	-	-	PUNCT
ftr-374	370	51	in	in	ADP
ftr-374	370	52	gain	gain	NOUN
ftr-374	370	53	or	or	CCONJ
ftr-374	370	54	loss	loss	NOUN
ftr-374	370	55	in	in	ADP
ftr-374	370	56	the	the	DET
ftr-374	370	57	same	same	ADJ
ftr-374	370	58	fashion	fashion	NOUN
ftr-374	370	59	as	as	ADP
ftr-374	370	60	allocations	allocation	NOUN
ftr-374	370	61	of	of	ADP
ftr-374	370	62	built	build	VERB
ftr-374	370	63	-	-	PUNCT
ftr-374	370	64	in	in	ADP
ftr-374	370	65	gain	gain	NOUN
ftr-374	370	66	.	.	PUNCT
ftr-374	371	1	the	the	DET
ftr-374	371	2	overriding	override	VERB
ftr-374	371	3	principal	principal	NOUN
ftr-374	371	4	is	be	AUX
ftr-374	371	5	that	that	SCONJ
ftr-374	371	6	allocations	allocation	NOUN
ftr-374	371	7	of	of	ADP
ftr-374	371	8	tax	tax	NOUN
ftr-374	371	9	depreciation	depreciation	NOUN
ftr-374	371	10	to	to	ADP
ftr-374	371	11	a	a	DET
ftr-374	371	12	non	non	ADJ
ftr-374	371	13	-	-	ADJ
ftr-374	371	14	contributing	contributing	ADJ
ftr-374	371	15	partner	partner	NOUN
ftr-374	371	16	should	should	AUX
ftr-374	371	17	match	match	VERB
ftr-374	371	18	the	the	DET
ftr-374	371	19	partner	partner	NOUN
ftr-374	371	20	’s	’s	PART
ftr-374	371	21	share	share	NOUN
ftr-374	371	22	of	of	ADP
ftr-374	371	23	book	book	NOUN
ftr-374	371	24	depreciation	depreciation	NOUN
ftr-374	371	25	.	.	PUNCT
ftr-374	372	1	any	any	DET
ftr-374	372	2	remaining	remain	VERB
ftr-374	372	3	tax	tax	NOUN
ftr-374	372	4	depreciation	depreciation	NOUN
ftr-374	372	5	is	be	AUX
ftr-374	372	6	allocated	allocate	VERB
ftr-374	372	7	to	to	ADP
ftr-374	372	8	the	the	DET
ftr-374	372	9	contributing	contribute	VERB
ftr-374	372	10	partner	partner	NOUN
ftr-374	372	11	.	.	PUNCT
ftr-374	373	1	section	section	NOUN
ftr-374	373	2	704(c	704(c	PROPN
ftr-374	373	3	)	)	PUNCT
ftr-374	373	4	principles	principle	NOUN
ftr-374	373	5	thereby	thereby	ADV
ftr-374	373	6	assure	assure	VERB
ftr-374	373	7	that	that	SCONJ
ftr-374	373	8	depreciation	depreciation	NOUN
ftr-374	373	9	deductions	deduction	NOUN
ftr-374	373	10	allocated	allocate	VERB
ftr-374	373	11	to	to	ADP
ftr-374	373	12	the	the	DET
ftr-374	373	13	partners	partner	NOUN
ftr-374	373	14	for	for	ADP
ftr-374	373	15	tax	tax	NOUN
ftr-374	373	16	purposes	purpose	NOUN
ftr-374	373	17	reflect	reflect	VERB
ftr-374	373	18	the	the	DET
ftr-374	373	19	economic	economic	ADJ
ftr-374	373	20	deductions	deduction	NOUN
ftr-374	373	21	allocated	allocate	VERB
ftr-374	373	22	to	to	ADP
ftr-374	373	23	the	the	DET
ftr-374	373	24	partners	partner	NOUN
ftr-374	373	25	’	’	PART
ftr-374	373	26	capital	capital	NOUN
ftr-374	373	27	accounts	account	NOUN
ftr-374	373	28	.	.	PUNCT
ftr-374	374	1	again	again	ADV
ftr-374	374	2	,	,	PUNCT
ftr-374	374	3	properly	properly	ADV
ftr-374	374	4	maintained	maintain	VERB
ftr-374	374	5	capital	capital	NOUN
ftr-374	374	6	accounts	account	NOUN
ftr-374	374	7	provide	provide	VERB
ftr-374	374	8	the	the	DET
ftr-374	374	9	guide	guide	NOUN
ftr-374	374	10	to	to	ADP
ftr-374	374	11	consistent	consistent	ADJ
ftr-374	374	12	allocations	allocation	NOUN
ftr-374	374	13	under	under	ADP
ftr-374	374	14	section	section	NOUN
ftr-374	374	15	704(c	704(c	PROPN
ftr-374	374	16	)	)	PUNCT
ftr-374	374	17	.	.	PUNCT
ftr-374	375	1	correct	correct	ADJ
ftr-374	375	2	allocations	allocation	NOUN
ftr-374	375	3	will	will	AUX
ftr-374	375	4	reduce	reduce	VERB
ftr-374	375	5	the	the	DET
ftr-374	375	6	disparity	disparity	NOUN
ftr-374	375	7	between	between	ADP
ftr-374	375	8	the	the	DET
ftr-374	375	9	partners	partner	NOUN
ftr-374	375	10	’	’	PART
ftr-374	375	11	book	book	NOUN
ftr-374	375	12	and	and	CCONJ
ftr-374	375	13	tax	tax	NOUN
ftr-374	375	14	accounts	account	NOUN
ftr-374	375	15	.	.	PUNCT
ftr-374	376	1	example	example	NOUN
ftr-374	376	2	8	8	NUM
ftr-374	376	3	d	d	NOUN
ftr-374	376	4	and	and	CCONJ
ftr-374	376	5	e	e	NOUN
ftr-374	376	6	form	form	VERB
ftr-374	376	7	a	a	DET
ftr-374	376	8	partnership	partnership	NOUN
ftr-374	376	9	to	to	PART
ftr-374	376	10	which	which	PRON
ftr-374	376	11	d	d	PRON
ftr-374	376	12	contributes	contribute	VERB
ftr-374	376	13	$	$	SYM
ftr-374	376	14	100,000	100,000	NUM
ftr-374	376	15	cash	cash	NOUN
ftr-374	376	16	and	and	CCONJ
ftr-374	376	17	e	e	NOUN
ftr-374	376	18	contributes	contribute	VERB
ftr-374	376	19	depreciable	depreciable	ADJ
ftr-374	376	20	property	property	NOUN
ftr-374	376	21	with	with	ADP
ftr-374	376	22	a	a	DET
ftr-374	376	23	book	book	NOUN
ftr-374	376	24	value	value	NOUN
ftr-374	376	25	of	of	ADP
ftr-374	376	26	$	$	SYM
ftr-374	376	27	100,000	100,000	NUM
ftr-374	376	28	and	and	CCONJ
ftr-374	376	29	a	a	DET
ftr-374	376	30	basis	basis	NOUN
ftr-374	376	31	of	of	ADP
ftr-374	376	32	$	$	SYM
ftr-374	376	33	60,000.56	60,000.56	NOUN
ftr-374	376	34	each	each	DET
ftr-374	376	35	partner	partner	NOUN
ftr-374	376	36	has	have	VERB
ftr-374	376	37	a	a	DET
ftr-374	376	38	50	50	NUM
ftr-374	376	39	%	%	NOUN
ftr-374	376	40	interest	interest	NOUN
ftr-374	376	41	in	in	ADP
ftr-374	376	42	partnership	partnership	NOUN
ftr-374	376	43	capital	capital	NOUN
ftr-374	376	44	and	and	CCONJ
ftr-374	376	45	profits	profit	NOUN
ftr-374	376	46	.	.	PUNCT
ftr-374	377	1	the	the	DET
ftr-374	377	2	initial	initial	ADJ
ftr-374	377	3	partnership	partnership	NOUN
ftr-374	377	4	capital	capital	NOUN
ftr-374	377	5	account	account	NOUN
ftr-374	377	6	is	be	AUX
ftr-374	377	7	as	as	SCONJ
ftr-374	377	8	follows	follow	VERB
ftr-374	377	9	:	:	PUNCT
ftr-374	377	10	assets	asset	NOUN
ftr-374	377	11	partners	partner	NOUN
ftr-374	377	12	’	'	PUNCT
ftr-374	377	13	capital	capital	NOUN
ftr-374	377	14	accounts	account	NOUN
ftr-374	377	15	book	book	NOUN
ftr-374	377	16	basis	basis	NOUN
ftr-374	377	17	book	book	NOUN
ftr-374	377	18	basis	basis	NOUN
ftr-374	377	19	cash	cash	NOUN
ftr-374	377	20	$	$	SYM
ftr-374	377	21	100,000	100,000	NUM
ftr-374	377	22	$	$	SYM
ftr-374	377	23	100,000	100,000	NUM
ftr-374	377	24	d	d	NOUN
ftr-374	377	25	$	$	SYM
ftr-374	377	26	100,000	100,000	NUM
ftr-374	377	27	$	$	SYM
ftr-374	377	28	100,000	100,000	NUM
ftr-374	377	29	depreciable	depreciable	ADJ
ftr-374	377	30	property	property	NOUN
ftr-374	377	31	$	$	SYM
ftr-374	377	32	100,000	100,000	NUM
ftr-374	377	33	$	$	SYM
ftr-374	377	34	60,000	60,000	NUM
ftr-374	377	35	e	e	NOUN
ftr-374	377	36	$	$	SYM
ftr-374	377	37	100,000	100,000	NUM
ftr-374	377	38	$	$	SYM
ftr-374	377	39	60,000	60,000	NUM
ftr-374	377	40	$	$	SYM
ftr-374	377	41	200,000	200,000	NUM
ftr-374	377	42	$	$	SYM
ftr-374	377	43	160,000	160,000	NUM
ftr-374	377	44	$	$	SYM
ftr-374	377	45	200,000	200,000	NUM
ftr-374	377	46	$	$	SYM
ftr-374	377	47	160,000	160,000	NUM
ftr-374	377	48	55	55	NUM
ftr-374	377	49	.	.	PUNCT
ftr-374	378	1	treas	treas	PROPN
ftr-374	378	2	.	.	PUNCT
ftr-374	379	1	reg	reg	PROPN
ftr-374	379	2	.	.	PUNCT
ftr-374	380	1	§	§	PROPN
ftr-374	380	2	1.704	1.704	NUM
ftr-374	380	3	-	-	NUM
ftr-374	380	4	1(b)(2)(iv)(g)(3	1(b)(2)(iv)(g)(3	NUM
ftr-374	380	5	)	)	PUNCT
ftr-374	380	6	.	.	PUNCT
ftr-374	381	1	in	in	ADP
ftr-374	381	2	the	the	DET
ftr-374	381	3	case	case	NOUN
ftr-374	381	4	of	of	ADP
ftr-374	381	5	capital	capital	NOUN
ftr-374	381	6	recovery	recovery	NOUN
ftr-374	381	7	deductions	deduction	NOUN
ftr-374	381	8	,	,	PUNCT
ftr-374	381	9	the	the	DET
ftr-374	381	10	rules	rule	NOUN
ftr-374	381	11	for	for	ADP
ftr-374	381	12	book	book	NOUN
ftr-374	381	13	income	income	NOUN
ftr-374	381	14	and	and	CCONJ
ftr-374	381	15	expense	expense	NOUN
ftr-374	381	16	depart	depart	NOUN
ftr-374	381	17	from	from	ADP
ftr-374	381	18	economic	economic	ADJ
ftr-374	381	19	reality	reality	NOUN
ftr-374	381	20	.	.	PUNCT
ftr-374	382	1	by	by	ADP
ftr-374	382	2	allowing	allow	VERB
ftr-374	382	3	capital	capital	NOUN
ftr-374	382	4	recovery	recovery	NOUN
ftr-374	382	5	methods	method	NOUN
ftr-374	382	6	for	for	ADP
ftr-374	382	7	book	book	NOUN
ftr-374	382	8	depreciation	depreciation	NOUN
ftr-374	382	9	that	that	PRON
ftr-374	382	10	mirror	mirror	VERB
ftr-374	382	11	the	the	DET
ftr-374	382	12	accelerated	accelerated	ADJ
ftr-374	382	13	tax	tax	NOUN
ftr-374	382	14	depreciation	depreciation	NOUN
ftr-374	382	15	methods	method	NOUN
ftr-374	382	16	of	of	ADP
ftr-374	382	17	irc	irc	PROPN
ftr-374	382	18	§	§	PROPN
ftr-374	382	19	168	168	NUM
ftr-374	382	20	,	,	PUNCT
ftr-374	382	21	the	the	DET
ftr-374	382	22	capital	capital	NOUN
ftr-374	382	23	account	account	NOUN
ftr-374	382	24	rules	rule	NOUN
ftr-374	382	25	require	require	VERB
ftr-374	382	26	capital	capital	NOUN
ftr-374	382	27	recovery	recovery	NOUN
ftr-374	382	28	for	for	ADP
ftr-374	382	29	book	book	NOUN
ftr-374	382	30	purposes	purpose	NOUN
ftr-374	382	31	that	that	PRON
ftr-374	382	32	does	do	AUX
ftr-374	382	33	not	not	PART
ftr-374	382	34	necessarily	necessarily	ADV
ftr-374	382	35	represent	represent	VERB
ftr-374	382	36	the	the	DET
ftr-374	382	37	actual	actual	ADJ
ftr-374	382	38	annualized	annualize	VERB
ftr-374	382	39	cost	cost	NOUN
ftr-374	382	40	of	of	ADP
ftr-374	382	41	depreciable	depreciable	ADJ
ftr-374	382	42	assets	asset	NOUN
ftr-374	382	43	.	.	PUNCT
ftr-374	383	1	56	56	NUM
ftr-374	383	2	.	.	PUNCT
ftr-374	384	1	this	this	DET
ftr-374	384	2	example	example	NOUN
ftr-374	384	3	is	be	AUX
ftr-374	384	4	derived	derive	VERB
ftr-374	384	5	,	,	PUNCT
ftr-374	384	6	with	with	ADP
ftr-374	384	7	changes	change	NOUN
ftr-374	384	8	,	,	PUNCT
ftr-374	384	9	from	from	ADP
ftr-374	384	10	mcdaniel	mcdaniel	PROPN
ftr-374	384	11	et	et	PROPN
ftr-374	384	12	.	.	PUNCT
ftr-374	385	1	al	al	PROPN
ftr-374	385	2	.	.	PROPN
ftr-374	385	3	,	,	PUNCT
ftr-374	385	4	supra	supra	PROPN
ftr-374	385	5	note	note	PROPN
ftr-374	385	6	15	15	NUM
ftr-374	385	7	,	,	PUNCT
ftr-374	385	8	160	160	NUM
ftr-374	385	9	.	.	NOUN
ftr-374	385	10	2009	2009	NUM
ftr-374	385	11	]	]	PUNCT
ftr-374	385	12	built	build	VERB
ftr-374	385	13	-	-	PUNCT
ftr-374	385	14	in	in	ADP
ftr-374	385	15	gain	gain	NOUN
ftr-374	385	16	and	and	CCONJ
ftr-374	385	17	built	build	VERB
ftr-374	385	18	-	-	PUNCT
ftr-374	385	19	in	in	ADP
ftr-374	385	20	loss	loss	NOUN
ftr-374	385	21	621	621	NUM
ftr-374	385	22	assume	assume	VERB
ftr-374	385	23	,	,	PUNCT
ftr-374	385	24	for	for	ADP
ftr-374	385	25	simplicity	simplicity	NOUN
ftr-374	385	26	,	,	PUNCT
ftr-374	385	27	that	that	SCONJ
ftr-374	385	28	under	under	ADP
ftr-374	385	29	section	section	NOUN
ftr-374	385	30	168	168	NUM
ftr-374	385	31	the	the	DET
ftr-374	385	32	property	property	NOUN
ftr-374	385	33	has	have	VERB
ftr-374	385	34	a	a	DET
ftr-374	385	35	ten	ten	NUM
ftr-374	385	36	-	-	PUNCT
ftr-374	385	37	year	year	NOUN
ftr-374	385	38	cost	cost	NOUN
ftr-374	385	39	recovery	recovery	NOUN
ftr-374	385	40	period	period	NOUN
ftr-374	385	41	with	with	ADP
ftr-374	385	42	five	five	NUM
ftr-374	385	43	years	year	NOUN
ftr-374	385	44	remaining	remain	VERB
ftr-374	385	45	and	and	CCONJ
ftr-374	385	46	its	its	PRON
ftr-374	385	47	cost	cost	NOUN
ftr-374	385	48	is	be	AUX
ftr-374	385	49	recoverable	recoverable	ADJ
ftr-374	385	50	using	use	VERB
ftr-374	385	51	the	the	DET
ftr-374	385	52	straight	straight	ADJ
ftr-374	385	53	line	line	NOUN
ftr-374	385	54	method	method	NOUN
ftr-374	385	55	.	.	PUNCT
ftr-374	386	1	also	also	ADV
ftr-374	386	2	assume	assume	VERB
ftr-374	386	3	that	that	SCONJ
ftr-374	386	4	the	the	DET
ftr-374	386	5	de	de	PROPN
ftr-374	386	6	partnership	partnership	NOUN
ftr-374	386	7	breaks	break	VERB
ftr-374	386	8	even	even	ADV
ftr-374	386	9	for	for	ADP
ftr-374	386	10	both	both	CCONJ
ftr-374	386	11	tax	tax	NOUN
ftr-374	386	12	and	and	CCONJ
ftr-374	386	13	book	book	NOUN
ftr-374	386	14	purposes	purpose	NOUN
ftr-374	386	15	apart	apart	ADV
ftr-374	386	16	from	from	ADP
ftr-374	386	17	the	the	DET
ftr-374	386	18	annual	annual	ADJ
ftr-374	386	19	depreciation	depreciation	NOUN
ftr-374	386	20	deductions	deduction	NOUN
ftr-374	386	21	.	.	PUNCT
ftr-374	387	1	under	under	ADP
ftr-374	387	2	the	the	DET
ftr-374	387	3	traditional	traditional	ADJ
ftr-374	387	4	method	method	NOUN
ftr-374	387	5	,	,	PUNCT
ftr-374	387	6	book	book	NOUN
ftr-374	387	7	depreciation	depreciation	NOUN
ftr-374	387	8	is	be	AUX
ftr-374	387	9	computed	compute	VERB
ftr-374	387	10	using	use	VERB
ftr-374	387	11	the	the	DET
ftr-374	387	12	property	property	NOUN
ftr-374	387	13	’s	’s	PART
ftr-374	387	14	remaining	remain	VERB
ftr-374	387	15	tax	tax	NOUN
ftr-374	387	16	cost	cost	NOUN
ftr-374	387	17	recovery	recovery	NOUN
ftr-374	387	18	period	period	NOUN
ftr-374	387	19	for	for	ADP
ftr-374	387	20	the	the	DET
ftr-374	387	21	entire	entire	ADJ
ftr-374	387	22	book	book	NOUN
ftr-374	387	23	value.57	value.57	PROPN
ftr-374	387	24	thus	thus	ADV
ftr-374	387	25	,	,	PUNCT
ftr-374	387	26	the	the	DET
ftr-374	387	27	annual	annual	ADJ
ftr-374	387	28	tax	tax	NOUN
ftr-374	387	29	depreciation	depreciation	NOUN
ftr-374	387	30	is	be	AUX
ftr-374	387	31	$	$	SYM
ftr-374	387	32	12,000	12,000	NUM
ftr-374	387	33	per	per	ADP
ftr-374	387	34	year	year	NOUN
ftr-374	387	35	(	(	PUNCT
ftr-374	387	36	starting	start	VERB
ftr-374	387	37	basis	basis	NOUN
ftr-374	387	38	of	of	ADP
ftr-374	387	39	$	$	SYM
ftr-374	387	40	120,000/10	120,000/10	NUM
ftr-374	387	41	years	year	NOUN
ftr-374	387	42	)	)	PUNCT
ftr-374	387	43	and	and	CCONJ
ftr-374	387	44	book	book	NOUN
ftr-374	387	45	depreciation	depreciation	NOUN
ftr-374	387	46	for	for	ADP
ftr-374	387	47	each	each	PRON
ftr-374	387	48	of	of	ADP
ftr-374	387	49	the	the	DET
ftr-374	387	50	remaining	remain	VERB
ftr-374	387	51	five	five	NUM
ftr-374	387	52	years	year	NOUN
ftr-374	387	53	is	be	AUX
ftr-374	387	54	$	$	SYM
ftr-374	387	55	20,000	20,000	NUM
ftr-374	387	56	(	(	PUNCT
ftr-374	387	57	$	$	SYM
ftr-374	387	58	100,000/5	100,000/5	NUM
ftr-374	387	59	years	year	NOUN
ftr-374	387	60	)	)	PUNCT
ftr-374	387	61	.	.	PUNCT
ftr-374	388	1	d	d	NOUN
ftr-374	388	2	and	and	CCONJ
ftr-374	388	3	e	e	NOUN
ftr-374	388	4	’s	’s	NOUN
ftr-374	388	5	annual	annual	ADJ
ftr-374	388	6	share	share	NOUN
ftr-374	388	7	of	of	ADP
ftr-374	388	8	book	book	NOUN
ftr-374	388	9	depreciation	depreciation	NOUN
ftr-374	388	10	is	be	AUX
ftr-374	388	11	$	$	SYM
ftr-374	388	12	10,000	10,000	NUM
ftr-374	388	13	each	each	PRON
ftr-374	388	14	.	.	PUNCT
ftr-374	389	1	in	in	ADP
ftr-374	389	2	effect	effect	NOUN
ftr-374	389	3	,	,	PUNCT
ftr-374	389	4	d	d	PROPN
ftr-374	389	5	has	have	AUX
ftr-374	389	6	purchased	purchase	VERB
ftr-374	389	7	a	a	DET
ftr-374	389	8	50	50	NUM
ftr-374	389	9	%	%	NOUN
ftr-374	389	10	interest	interest	NOUN
ftr-374	389	11	in	in	ADP
ftr-374	389	12	the	the	DET
ftr-374	389	13	property	property	NOUN
ftr-374	389	14	for	for	ADP
ftr-374	389	15	$	$	SYM
ftr-374	389	16	50,000	50,000	NUM
ftr-374	389	17	and	and	CCONJ
ftr-374	389	18	should	should	AUX
ftr-374	389	19	,	,	PUNCT
ftr-374	389	20	therefore	therefore	ADV
ftr-374	389	21	,	,	PUNCT
ftr-374	389	22	be	be	AUX
ftr-374	389	23	entitled	entitle	VERB
ftr-374	389	24	to	to	ADP
ftr-374	389	25	$	$	SYM
ftr-374	389	26	10,000	10,000	NUM
ftr-374	389	27	of	of	ADP
ftr-374	389	28	depreciation	depreciation	NOUN
ftr-374	389	29	in	in	ADP
ftr-374	389	30	each	each	PRON
ftr-374	389	31	of	of	ADP
ftr-374	389	32	the	the	DET
ftr-374	389	33	remaining	remain	VERB
ftr-374	389	34	five	five	NUM
ftr-374	389	35	years	year	NOUN
ftr-374	389	36	of	of	ADP
ftr-374	389	37	the	the	DET
ftr-374	389	38	asset	asset	NOUN
ftr-374	389	39	recovery	recovery	NOUN
ftr-374	389	40	period	period	NOUN
ftr-374	389	41	.	.	PUNCT
ftr-374	390	1	to	to	PART
ftr-374	390	2	match	match	VERB
ftr-374	390	3	the	the	DET
ftr-374	390	4	non	non	ADJ
ftr-374	390	5	-	-	ADJ
ftr-374	390	6	contributing	contributing	ADJ
ftr-374	390	7	partner	partner	NOUN
ftr-374	390	8	’s	’s	PART
ftr-374	390	9	share	share	NOUN
ftr-374	390	10	of	of	ADP
ftr-374	390	11	book	book	NOUN
ftr-374	390	12	depreciation	depreciation	NOUN
ftr-374	390	13	,	,	PUNCT
ftr-374	390	14	d	d	NOUN
ftr-374	390	15	must	must	AUX
ftr-374	390	16	be	be	AUX
ftr-374	390	17	allocated	allocate	VERB
ftr-374	390	18	$	$	SYM
ftr-374	390	19	10,000	10,000	NUM
ftr-374	390	20	of	of	ADP
ftr-374	390	21	tax	tax	NOUN
ftr-374	390	22	depreciation	depreciation	NOUN
ftr-374	390	23	.	.	PUNCT
ftr-374	391	1	the	the	DET
ftr-374	391	2	remaining	remain	VERB
ftr-374	391	3	$	$	SYM
ftr-374	391	4	2,000	2,000	NUM
ftr-374	391	5	of	of	ADP
ftr-374	391	6	tax	tax	NOUN
ftr-374	391	7	depreciation	depreciation	NOUN
ftr-374	391	8	is	be	AUX
ftr-374	391	9	allocated	allocate	VERB
ftr-374	391	10	to	to	ADP
ftr-374	391	11	e.58	e.58	PROPN
ftr-374	391	12	over	over	ADP
ftr-374	391	13	five	five	NUM
ftr-374	391	14	years	year	NOUN
ftr-374	391	15	,	,	PUNCT
ftr-374	391	16	the	the	DET
ftr-374	391	17	disparity	disparity	NOUN
ftr-374	391	18	between	between	ADP
ftr-374	391	19	book	book	NOUN
ftr-374	391	20	and	and	CCONJ
ftr-374	391	21	tax	tax	NOUN
ftr-374	391	22	accounts	account	NOUN
ftr-374	391	23	is	be	AUX
ftr-374	391	24	reduced	reduce	VERB
ftr-374	391	25	,	,	PUNCT
ftr-374	391	26	then	then	ADV
ftr-374	391	27	eliminated	eliminate	VERB
ftr-374	391	28	,	,	PUNCT
ftr-374	391	29	as	as	SCONJ
ftr-374	391	30	follows	follow	VERB
ftr-374	391	31	:	:	PUNCT
ftr-374	391	32	d	d	X
ftr-374	391	33	e	e	NOUN
ftr-374	391	34	book	book	NOUN
ftr-374	391	35	tax	tax	NOUN
ftr-374	391	36	book	book	NOUN
ftr-374	391	37	tax	tax	NOUN
ftr-374	391	38	initial	initial	ADJ
ftr-374	391	39	capital	capital	NOUN
ftr-374	391	40	account	account	VERB
ftr-374	391	41	$	$	SYM
ftr-374	391	42	100,000	100,000	NUM
ftr-374	391	43	$	$	SYM
ftr-374	391	44	100,000	100,000	NUM
ftr-374	391	45	$	$	SYM
ftr-374	391	46	100,000	100,000	NUM
ftr-374	391	47	$	$	SYM
ftr-374	391	48	60,000	60,000	NUM
ftr-374	391	49	year	year	NOUN
ftr-374	391	50	1	1	NUM
ftr-374	391	51	depreciation	depreciation	NOUN
ftr-374	391	52	(	(	PUNCT
ftr-374	391	53	$	$	SYM
ftr-374	391	54	10,000	10,000	NUM
ftr-374	391	55	)	)	PUNCT
ftr-374	391	56	(	(	PUNCT
ftr-374	391	57	$	$	SYM
ftr-374	391	58	10,000	10,000	NUM
ftr-374	391	59	)	)	PUNCT
ftr-374	391	60	(	(	PUNCT
ftr-374	391	61	$	$	SYM
ftr-374	391	62	10,000	10,000	NUM
ftr-374	391	63	)	)	PUNCT
ftr-374	391	64	(	(	PUNCT
ftr-374	391	65	$	$	SYM
ftr-374	391	66	2,000	2,000	NUM
ftr-374	391	67	)	)	PUNCT
ftr-374	391	68	end	end	NOUN
ftr-374	391	69	of	of	ADP
ftr-374	391	70	year	year	NOUN
ftr-374	391	71	1	1	NUM
ftr-374	391	72	capital	capital	NOUN
ftr-374	391	73	account	account	VERB
ftr-374	391	74	$	$	SYM
ftr-374	391	75	90,000	90,000	NUM
ftr-374	391	76	$	$	SYM
ftr-374	391	77	90,000	90,000	NUM
ftr-374	391	78	$	$	SYM
ftr-374	391	79	90,000	90,000	NUM
ftr-374	391	80	$	$	SYM
ftr-374	391	81	58,000	58,000	NUM
ftr-374	391	82	year	year	NOUN
ftr-374	391	83	2	2	NUM
ftr-374	391	84	depreciation	depreciation	NOUN
ftr-374	391	85	(	(	PUNCT
ftr-374	391	86	$	$	SYM
ftr-374	391	87	10,000	10,000	NUM
ftr-374	391	88	)	)	PUNCT
ftr-374	391	89	(	(	PUNCT
ftr-374	391	90	$	$	SYM
ftr-374	391	91	10,000	10,000	NUM
ftr-374	391	92	)	)	PUNCT
ftr-374	391	93	(	(	PUNCT
ftr-374	391	94	$	$	SYM
ftr-374	391	95	10,000	10,000	NUM
ftr-374	391	96	)	)	PUNCT
ftr-374	391	97	(	(	PUNCT
ftr-374	391	98	$	$	SYM
ftr-374	391	99	2,000	2,000	NUM
ftr-374	391	100	)	)	PUNCT
ftr-374	391	101	end	end	NOUN
ftr-374	391	102	of	of	ADP
ftr-374	391	103	year	year	NOUN
ftr-374	391	104	2	2	NUM
ftr-374	391	105	capital	capital	NOUN
ftr-374	391	106	account	account	VERB
ftr-374	391	107	$	$	SYM
ftr-374	391	108	80,000	80,000	NUM
ftr-374	391	109	$	$	SYM
ftr-374	391	110	80,000	80,000	NUM
ftr-374	391	111	$	$	SYM
ftr-374	391	112	80,000	80,000	NUM
ftr-374	391	113	$	$	SYM
ftr-374	391	114	56,000	56,000	NUM
ftr-374	391	115	year	year	NOUN
ftr-374	391	116	3	3	NUM
ftr-374	391	117	depreciation	depreciation	NOUN
ftr-374	391	118	(	(	PUNCT
ftr-374	391	119	$	$	SYM
ftr-374	391	120	10,000	10,000	NUM
ftr-374	391	121	)	)	PUNCT
ftr-374	391	122	(	(	PUNCT
ftr-374	391	123	$	$	SYM
ftr-374	391	124	10,000	10,000	NUM
ftr-374	391	125	)	)	PUNCT
ftr-374	391	126	(	(	PUNCT
ftr-374	391	127	$	$	SYM
ftr-374	391	128	10,000	10,000	NUM
ftr-374	391	129	)	)	PUNCT
ftr-374	391	130	(	(	PUNCT
ftr-374	391	131	$	$	SYM
ftr-374	391	132	2,000	2,000	NUM
ftr-374	391	133	)	)	PUNCT
ftr-374	391	134	end	end	NOUN
ftr-374	391	135	of	of	ADP
ftr-374	391	136	year	year	NOUN
ftr-374	391	137	3	3	NUM
ftr-374	391	138	capital	capital	NOUN
ftr-374	391	139	account	account	VERB
ftr-374	391	140	$	$	SYM
ftr-374	391	141	70,000	70,000	NUM
ftr-374	391	142	$	$	SYM
ftr-374	391	143	70,000	70,000	NUM
ftr-374	391	144	$	$	SYM
ftr-374	391	145	70,000	70,000	NUM
ftr-374	391	146	$	$	SYM
ftr-374	391	147	54,000	54,000	NUM
ftr-374	391	148	year	year	NOUN
ftr-374	391	149	4	4	NUM
ftr-374	391	150	depreciation	depreciation	NOUN
ftr-374	391	151	(	(	PUNCT
ftr-374	391	152	$	$	SYM
ftr-374	391	153	10,000	10,000	NUM
ftr-374	391	154	)	)	PUNCT
ftr-374	391	155	(	(	PUNCT
ftr-374	391	156	$	$	SYM
ftr-374	391	157	10,000	10,000	NUM
ftr-374	391	158	)	)	PUNCT
ftr-374	391	159	(	(	PUNCT
ftr-374	391	160	$	$	SYM
ftr-374	391	161	10,000	10,000	NUM
ftr-374	391	162	)	)	PUNCT
ftr-374	391	163	(	(	PUNCT
ftr-374	391	164	$	$	SYM
ftr-374	391	165	2,000	2,000	NUM
ftr-374	391	166	)	)	PUNCT
ftr-374	391	167	end	end	NOUN
ftr-374	391	168	of	of	ADP
ftr-374	391	169	year	year	NOUN
ftr-374	391	170	4	4	NUM
ftr-374	391	171	capital	capital	NOUN
ftr-374	391	172	account	account	VERB
ftr-374	391	173	$	$	SYM
ftr-374	391	174	60,000	60,000	NUM
ftr-374	391	175	$	$	SYM
ftr-374	391	176	60,000	60,000	NUM
ftr-374	391	177	$	$	SYM
ftr-374	391	178	60,000	60,000	NUM
ftr-374	391	179	$	$	SYM
ftr-374	391	180	52,000	52,000	NUM
ftr-374	391	181	year	year	NOUN
ftr-374	391	182	5	5	NUM
ftr-374	391	183	depreciation	depreciation	NOUN
ftr-374	391	184	(	(	PUNCT
ftr-374	391	185	$	$	SYM
ftr-374	391	186	10,000	10,000	NUM
ftr-374	391	187	)	)	PUNCT
ftr-374	391	188	(	(	PUNCT
ftr-374	391	189	$	$	SYM
ftr-374	391	190	10,000	10,000	NUM
ftr-374	391	191	)	)	PUNCT
ftr-374	391	192	(	(	PUNCT
ftr-374	391	193	$	$	SYM
ftr-374	391	194	10,000	10,000	NUM
ftr-374	391	195	)	)	PUNCT
ftr-374	391	196	(	(	PUNCT
ftr-374	391	197	$	$	SYM
ftr-374	391	198	2,000	2,000	NUM
ftr-374	391	199	)	)	PUNCT
ftr-374	391	200	end	end	NOUN
ftr-374	391	201	of	of	ADP
ftr-374	391	202	year	year	NOUN
ftr-374	391	203	5	5	NUM
ftr-374	391	204	capital	capital	NOUN
ftr-374	391	205	account	account	VERB
ftr-374	391	206	$	$	SYM
ftr-374	391	207	50,000	50,000	NUM
ftr-374	391	208	$	$	SYM
ftr-374	391	209	50,000	50,000	NUM
ftr-374	391	210	$	$	SYM
ftr-374	391	211	50,000	50,000	NUM
ftr-374	391	212	$	$	SYM
ftr-374	391	213	50,000	50,000	NUM
ftr-374	391	214	1	1	NUM
ftr-374	391	215	.	.	PUNCT
ftr-374	392	1	the	the	DET
ftr-374	392	2	ceiling	ceiling	NOUN
ftr-374	392	3	limitation	limitation	VERB
ftr-374	392	4	the	the	DET
ftr-374	392	5	ceiling	ceiling	NOUN
ftr-374	392	6	limitation	limitation	NOUN
ftr-374	392	7	on	on	ADP
ftr-374	392	8	the	the	DET
ftr-374	392	9	traditional	traditional	ADJ
ftr-374	392	10	method	method	NOUN
ftr-374	392	11	will	will	AUX
ftr-374	392	12	create	create	VERB
ftr-374	392	13	timing	timing	NOUN
ftr-374	392	14	distortions	distortion	NOUN
ftr-374	392	15	when	when	SCONJ
ftr-374	392	16	the	the	DET
ftr-374	392	17	remaining	remain	VERB
ftr-374	392	18	tax	tax	NOUN
ftr-374	392	19	depreciation	depreciation	NOUN
ftr-374	392	20	on	on	ADP
ftr-374	392	21	contributed	contributed	ADJ
ftr-374	392	22	property	property	NOUN
ftr-374	392	23	is	be	AUX
ftr-374	392	24	57	57	NUM
ftr-374	392	25	.	.	PUNCT
ftr-374	393	1	treas	treas	PROPN
ftr-374	393	2	.	.	PUNCT
ftr-374	394	1	reg	reg	PROPN
ftr-374	394	2	.	.	PUNCT
ftr-374	395	1	§	§	PROPN
ftr-374	395	2	1.704	1.704	NUM
ftr-374	395	3	-	-	SYM
ftr-374	395	4	3(b)(2	3(b)(2	NUM
ftr-374	395	5	)	)	PUNCT
ftr-374	395	6	,	,	PUNCT
ftr-374	395	7	ex	ex	X
ftr-374	395	8	.	.	PUNCT
ftr-374	395	9	(	(	PUNCT
ftr-374	395	10	2	2	NUM
ftr-374	395	11	)	)	PUNCT
ftr-374	395	12	.	.	PUNCT
ftr-374	396	1	58	58	NUM
ftr-374	396	2	.	.	PUNCT
ftr-374	397	1	this	this	PRON
ftr-374	397	2	is	be	AUX
ftr-374	397	3	the	the	DET
ftr-374	397	4	traditional	traditional	ADJ
ftr-374	397	5	method	method	NOUN
ftr-374	397	6	of	of	ADP
ftr-374	397	7	treas	treas	PROPN
ftr-374	397	8	.	.	PUNCT
ftr-374	398	1	reg	reg	PROPN
ftr-374	398	2	.	.	PUNCT
ftr-374	399	1	§	§	PROPN
ftr-374	399	2	1.704	1.704	NUM
ftr-374	399	3	-	-	NUM
ftr-374	399	4	3(b	3(b	NUM
ftr-374	399	5	)	)	PUNCT
ftr-374	399	6	.	.	PUNCT
ftr-374	400	1	622	622	NUM
ftr-374	400	2	florida	florida	PROPN
ftr-374	400	3	tax	tax	NOUN
ftr-374	400	4	review	review	NOUN
ftr-374	400	5	[	[	X
ftr-374	400	6	vol	vol	NOUN
ftr-374	400	7	.	.	PUNCT
ftr-374	401	1	9:6	9:6	NUM
ftr-374	401	2	less	less	ADJ
ftr-374	401	3	than	than	ADP
ftr-374	401	4	the	the	DET
ftr-374	401	5	book	book	NOUN
ftr-374	401	6	depreciation	depreciation	NOUN
ftr-374	401	7	allocable	allocable	ADJ
ftr-374	401	8	to	to	ADP
ftr-374	401	9	the	the	DET
ftr-374	401	10	non	non	ADJ
ftr-374	401	11	-	-	ADJ
ftr-374	401	12	contributing	contributing	ADJ
ftr-374	401	13	partner	partner	NOUN
ftr-374	401	14	.	.	PUNCT
ftr-374	402	1	under	under	ADP
ftr-374	402	2	the	the	DET
ftr-374	402	3	ceiling	ceiling	NOUN
ftr-374	402	4	limitation	limitation	NOUN
ftr-374	402	5	,	,	PUNCT
ftr-374	402	6	allocations	allocation	NOUN
ftr-374	402	7	of	of	ADP
ftr-374	402	8	tax	tax	NOUN
ftr-374	402	9	items	item	NOUN
ftr-374	402	10	can	can	AUX
ftr-374	402	11	not	not	PART
ftr-374	402	12	exceed	exceed	VERB
ftr-374	402	13	the	the	DET
ftr-374	402	14	total	total	ADJ
ftr-374	402	15	partnership	partnership	NOUN
ftr-374	402	16	income	income	NOUN
ftr-374	402	17	,	,	PUNCT
ftr-374	402	18	gain	gain	NOUN
ftr-374	402	19	,	,	PUNCT
ftr-374	402	20	loss	loss	NOUN
ftr-374	402	21	,	,	PUNCT
ftr-374	402	22	or	or	CCONJ
ftr-374	402	23	deduction	deduction	NOUN
ftr-374	402	24	attributable	attributable	ADJ
ftr-374	402	25	to	to	ADP
ftr-374	402	26	the	the	DET
ftr-374	402	27	contributed	contribute	VERB
ftr-374	402	28	property.59	property.59	NOUN
ftr-374	402	29	thus	thus	ADV
ftr-374	402	30	,	,	PUNCT
ftr-374	402	31	in	in	ADP
ftr-374	402	32	the	the	DET
ftr-374	402	33	absence	absence	NOUN
ftr-374	402	34	of	of	ADP
ftr-374	402	35	sufficient	sufficient	ADJ
ftr-374	402	36	basis	basis	NOUN
ftr-374	402	37	at	at	ADP
ftr-374	402	38	the	the	DET
ftr-374	402	39	time	time	NOUN
ftr-374	402	40	of	of	ADP
ftr-374	402	41	contribution	contribution	NOUN
ftr-374	402	42	,	,	PUNCT
ftr-374	402	43	tax	tax	NOUN
ftr-374	402	44	depreciation	depreciation	NOUN
ftr-374	402	45	available	available	ADJ
ftr-374	402	46	for	for	ADP
ftr-374	402	47	allocation	allocation	NOUN
ftr-374	402	48	to	to	ADP
ftr-374	402	49	non	non	ADJ
ftr-374	402	50	-	-	ADJ
ftr-374	402	51	contributing	contribute	VERB
ftr-374	402	52	partners	partner	NOUN
ftr-374	402	53	will	will	AUX
ftr-374	402	54	be	be	AUX
ftr-374	402	55	less	less	ADJ
ftr-374	402	56	than	than	ADP
ftr-374	402	57	the	the	DET
ftr-374	402	58	non	non	ADJ
ftr-374	402	59	-	-	ADJ
ftr-374	402	60	contributing	contributing	ADJ
ftr-374	402	61	partner	partner	NOUN
ftr-374	402	62	’s	’s	PART
ftr-374	402	63	allocation	allocation	NOUN
ftr-374	402	64	of	of	ADP
ftr-374	402	65	book	book	NOUN
ftr-374	402	66	depreciation	depreciation	NOUN
ftr-374	402	67	.	.	PUNCT
ftr-374	403	1	example	example	NOUN
ftr-374	404	1	9a	9a	NOUN
ftr-374	404	2	assume	assume	VERB
ftr-374	404	3	in	in	ADP
ftr-374	404	4	example	example	NOUN
ftr-374	404	5	8	8	NUM
ftr-374	404	6	that	that	PRON
ftr-374	404	7	e	e	X
ftr-374	404	8	’s	’s	PART
ftr-374	404	9	adjusted	adjust	VERB
ftr-374	404	10	basis	basis	NOUN
ftr-374	404	11	in	in	ADP
ftr-374	404	12	the	the	DET
ftr-374	404	13	contributed	contribute	VERB
ftr-374	404	14	depreciable	depreciable	ADJ
ftr-374	404	15	property	property	NOUN
ftr-374	404	16	is	be	AUX
ftr-374	404	17	only	only	ADV
ftr-374	404	18	$	$	SYM
ftr-374	404	19	40,000	40,000	NUM
ftr-374	404	20	.	.	PUNCT
ftr-374	405	1	in	in	ADP
ftr-374	405	2	this	this	DET
ftr-374	405	3	case	case	NOUN
ftr-374	405	4	there	there	PRON
ftr-374	405	5	is	be	VERB
ftr-374	405	6	again	again	ADV
ftr-374	405	7	$	$	SYM
ftr-374	405	8	20,000	20,000	NUM
ftr-374	405	9	of	of	ADP
ftr-374	405	10	annual	annual	ADJ
ftr-374	405	11	book	book	NOUN
ftr-374	405	12	depreciation	depreciation	NOUN
ftr-374	405	13	,	,	PUNCT
ftr-374	405	14	but	but	CCONJ
ftr-374	405	15	only	only	ADV
ftr-374	405	16	$	$	SYM
ftr-374	405	17	8,000	8,000	NUM
ftr-374	405	18	of	of	ADP
ftr-374	405	19	annual	annual	ADJ
ftr-374	405	20	tax	tax	NOUN
ftr-374	405	21	depreciation	depreciation	NOUN
ftr-374	405	22	(	(	PUNCT
ftr-374	405	23	starting	start	VERB
ftr-374	405	24	basis	basis	NOUN
ftr-374	405	25	of	of	ADP
ftr-374	405	26	$	$	SYM
ftr-374	405	27	80,000/10	80,000/10	NUM
ftr-374	405	28	years	year	NOUN
ftr-374	405	29	)	)	PUNCT
ftr-374	405	30	.	.	PUNCT
ftr-374	406	1	the	the	DET
ftr-374	406	2	full	full	ADJ
ftr-374	406	3	$	$	SYM
ftr-374	406	4	8,000	8,000	NUM
ftr-374	406	5	of	of	ADP
ftr-374	406	6	tax	tax	NOUN
ftr-374	406	7	depreciation	depreciation	NOUN
ftr-374	406	8	must	must	AUX
ftr-374	406	9	be	be	AUX
ftr-374	406	10	allocated	allocate	VERB
ftr-374	406	11	to	to	ADP
ftr-374	406	12	d	d	PROPN
ftr-374	406	13	,	,	PUNCT
ftr-374	406	14	which	which	PRON
ftr-374	406	15	is	be	AUX
ftr-374	406	16	insufficient	insufficient	ADJ
ftr-374	406	17	to	to	PART
ftr-374	406	18	match	match	VERB
ftr-374	406	19	d	d	PROPN
ftr-374	406	20	’s	’s	ADV
ftr-374	406	21	$	$	SYM
ftr-374	406	22	10,000	10,000	NUM
ftr-374	406	23	share	share	NOUN
ftr-374	406	24	of	of	ADP
ftr-374	406	25	book	book	NOUN
ftr-374	406	26	depreciation	depreciation	NOUN
ftr-374	406	27	.	.	PUNCT
ftr-374	407	1	d	d	X
ftr-374	407	2	e	e	NOUN
ftr-374	407	3	book	book	NOUN
ftr-374	407	4	tax	tax	NOUN
ftr-374	407	5	book	book	NOUN
ftr-374	407	6	tax	tax	NOUN
ftr-374	407	7	initial	initial	ADJ
ftr-374	407	8	capital	capital	NOUN
ftr-374	407	9	account	account	VERB
ftr-374	407	10	$	$	SYM
ftr-374	407	11	100,000	100,000	NUM
ftr-374	407	12	$	$	SYM
ftr-374	407	13	100,000	100,000	NUM
ftr-374	407	14	$	$	SYM
ftr-374	407	15	100,000	100,000	NUM
ftr-374	407	16	$	$	SYM
ftr-374	407	17	40,000	40,000	NUM
ftr-374	407	18	year	year	NOUN
ftr-374	407	19	1	1	NUM
ftr-374	407	20	depreciation	depreciation	NOUN
ftr-374	407	21	(	(	PUNCT
ftr-374	407	22	$	$	SYM
ftr-374	407	23	10,000	10,000	NUM
ftr-374	407	24	)	)	PUNCT
ftr-374	407	25	(	(	PUNCT
ftr-374	407	26	$	$	SYM
ftr-374	407	27	8,000	8,000	NUM
ftr-374	407	28	)	)	PUNCT
ftr-374	407	29	(	(	PUNCT
ftr-374	407	30	$	$	SYM
ftr-374	407	31	10,000	10,000	NUM
ftr-374	407	32	)	)	PUNCT
ftr-374	407	33	0	0	NUM
ftr-374	407	34	end	end	NOUN
ftr-374	407	35	of	of	ADP
ftr-374	407	36	year	year	NOUN
ftr-374	407	37	1	1	NUM
ftr-374	407	38	capital	capital	NOUN
ftr-374	407	39	account	account	VERB
ftr-374	407	40	$	$	SYM
ftr-374	407	41	90,000	90,000	NUM
ftr-374	407	42	$	$	SYM
ftr-374	407	43	92,000	92,000	NUM
ftr-374	407	44	$	$	SYM
ftr-374	407	45	90,000	90,000	NUM
ftr-374	407	46	$	$	SYM
ftr-374	407	47	40,000	40,000	NUM
ftr-374	407	48	year	year	NOUN
ftr-374	407	49	2	2	NUM
ftr-374	407	50	depreciation	depreciation	NOUN
ftr-374	407	51	(	(	PUNCT
ftr-374	407	52	$	$	SYM
ftr-374	407	53	10,000	10,000	NUM
ftr-374	407	54	)	)	PUNCT
ftr-374	407	55	(	(	PUNCT
ftr-374	407	56	$	$	SYM
ftr-374	407	57	8,000	8,000	NUM
ftr-374	407	58	)	)	PUNCT
ftr-374	407	59	(	(	PUNCT
ftr-374	407	60	$	$	SYM
ftr-374	407	61	10,000	10,000	NUM
ftr-374	407	62	)	)	PUNCT
ftr-374	407	63	0	0	NUM
ftr-374	408	1	end	end	NOUN
ftr-374	408	2	of	of	ADP
ftr-374	408	3	year	year	NOUN
ftr-374	408	4	2	2	NUM
ftr-374	408	5	capital	capital	NOUN
ftr-374	408	6	account	account	VERB
ftr-374	408	7	$	$	SYM
ftr-374	408	8	80,000	80,000	NUM
ftr-374	408	9	$	$	SYM
ftr-374	408	10	84,000	84,000	NUM
ftr-374	408	11	$	$	SYM
ftr-374	408	12	80,000	80,000	NUM
ftr-374	408	13	$	$	SYM
ftr-374	408	14	40,000	40,000	NUM
ftr-374	408	15	year	year	NOUN
ftr-374	408	16	3	3	NUM
ftr-374	408	17	depreciation	depreciation	NOUN
ftr-374	408	18	(	(	PUNCT
ftr-374	408	19	$	$	SYM
ftr-374	408	20	10,000	10,000	NUM
ftr-374	408	21	)	)	PUNCT
ftr-374	408	22	(	(	PUNCT
ftr-374	408	23	$	$	SYM
ftr-374	408	24	8,000	8,000	NUM
ftr-374	408	25	)	)	PUNCT
ftr-374	408	26	(	(	PUNCT
ftr-374	408	27	$	$	SYM
ftr-374	408	28	10,000	10,000	NUM
ftr-374	408	29	)	)	PUNCT
ftr-374	408	30	0	0	NUM
ftr-374	409	1	end	end	NOUN
ftr-374	409	2	of	of	ADP
ftr-374	409	3	year	year	NOUN
ftr-374	409	4	3	3	NUM
ftr-374	409	5	capital	capital	NOUN
ftr-374	409	6	account	account	VERB
ftr-374	409	7	$	$	SYM
ftr-374	409	8	70,000	70,000	NUM
ftr-374	409	9	$	$	SYM
ftr-374	409	10	76,000	76,000	NUM
ftr-374	409	11	$	$	SYM
ftr-374	409	12	70,000	70,000	NUM
ftr-374	409	13	$	$	SYM
ftr-374	409	14	40,000	40,000	NUM
ftr-374	409	15	year	year	NOUN
ftr-374	409	16	4	4	NUM
ftr-374	409	17	depreciation	depreciation	NOUN
ftr-374	409	18	(	(	PUNCT
ftr-374	409	19	$	$	SYM
ftr-374	409	20	10,000	10,000	NUM
ftr-374	409	21	)	)	PUNCT
ftr-374	409	22	(	(	PUNCT
ftr-374	409	23	$	$	SYM
ftr-374	409	24	8,000	8,000	NUM
ftr-374	409	25	)	)	PUNCT
ftr-374	409	26	(	(	PUNCT
ftr-374	409	27	$	$	SYM
ftr-374	409	28	10,000	10,000	NUM
ftr-374	409	29	)	)	PUNCT
ftr-374	409	30	0	0	NUM
ftr-374	409	31	end	end	NOUN
ftr-374	409	32	of	of	ADP
ftr-374	409	33	year	year	NOUN
ftr-374	409	34	4	4	NUM
ftr-374	409	35	capital	capital	NOUN
ftr-374	409	36	account	account	VERB
ftr-374	409	37	$	$	SYM
ftr-374	409	38	60,000	60,000	NUM
ftr-374	409	39	$	$	SYM
ftr-374	409	40	68,000	68,000	NUM
ftr-374	409	41	$	$	SYM
ftr-374	409	42	60,000	60,000	NUM
ftr-374	409	43	$	$	SYM
ftr-374	409	44	40,000	40,000	NUM
ftr-374	409	45	year	year	NOUN
ftr-374	409	46	5	5	NUM
ftr-374	409	47	depreciation	depreciation	NOUN
ftr-374	409	48	(	(	PUNCT
ftr-374	409	49	$	$	SYM
ftr-374	409	50	10,000	10,000	NUM
ftr-374	409	51	)	)	PUNCT
ftr-374	409	52	(	(	PUNCT
ftr-374	409	53	$	$	SYM
ftr-374	409	54	8,000	8,000	NUM
ftr-374	409	55	)	)	PUNCT
ftr-374	409	56	(	(	PUNCT
ftr-374	409	57	$	$	SYM
ftr-374	409	58	10,000	10,000	NUM
ftr-374	409	59	)	)	PUNCT
ftr-374	409	60	0	0	NUM
ftr-374	410	1	end	end	NOUN
ftr-374	410	2	of	of	ADP
ftr-374	410	3	year	year	NOUN
ftr-374	410	4	5	5	NUM
ftr-374	410	5	capital	capital	NOUN
ftr-374	410	6	account	account	VERB
ftr-374	410	7	$	$	SYM
ftr-374	410	8	50,000	50,000	NUM
ftr-374	410	9	$	$	SYM
ftr-374	410	10	60,000	60,000	NUM
ftr-374	410	11	$	$	SYM
ftr-374	410	12	50,000	50,000	NUM
ftr-374	410	13	$	$	SYM
ftr-374	410	14	40,000	40,000	NUM
ftr-374	410	15	while	while	SCONJ
ftr-374	410	16	d	d	NOUN
ftr-374	410	17	has	have	AUX
ftr-374	410	18	paid	pay	VERB
ftr-374	410	19	$	$	SYM
ftr-374	410	20	50,000	50,000	NUM
ftr-374	410	21	for	for	ADP
ftr-374	410	22	a	a	DET
ftr-374	410	23	50	50	NUM
ftr-374	410	24	%	%	NOUN
ftr-374	410	25	interest	interest	NOUN
ftr-374	410	26	in	in	ADP
ftr-374	410	27	the	the	DET
ftr-374	410	28	depreciable	depreciable	ADJ
ftr-374	410	29	property	property	NOUN
ftr-374	410	30	,	,	PUNCT
ftr-374	410	31	d	d	NOUN
ftr-374	410	32	is	be	AUX
ftr-374	410	33	allowed	allow	VERB
ftr-374	410	34	only	only	ADV
ftr-374	410	35	$	$	SYM
ftr-374	410	36	40,000	40,000	NUM
ftr-374	410	37	of	of	ADP
ftr-374	410	38	tax	tax	NOUN
ftr-374	410	39	depreciation	depreciation	NOUN
ftr-374	410	40	over	over	ADP
ftr-374	410	41	the	the	DET
ftr-374	410	42	remaining	remain	VERB
ftr-374	410	43	useful	useful	ADJ
ftr-374	410	44	life	life	NOUN
ftr-374	410	45	of	of	ADP
ftr-374	410	46	the	the	DET
ftr-374	410	47	property	property	NOUN
ftr-374	410	48	,	,	PUNCT
ftr-374	410	49	leaving	leave	VERB
ftr-374	410	50	$	$	SYM
ftr-374	410	51	10,000	10,000	NUM
ftr-374	410	52	of	of	ADP
ftr-374	410	53	unrecovered	unrecovered	ADJ
ftr-374	410	54	cost	cost	NOUN
ftr-374	410	55	in	in	ADP
ftr-374	410	56	d	d	PROPN
ftr-374	410	57	’s	’s	NOUN
ftr-374	410	58	outside	outside	ADJ
ftr-374	410	59	partnership	partnership	NOUN
ftr-374	410	60	basis	basis	NOUN
ftr-374	410	61	.	.	PUNCT
ftr-374	411	1	d	d	NOUN
ftr-374	411	2	will	will	AUX
ftr-374	411	3	recover	recover	VERB
ftr-374	411	4	that	that	PRON
ftr-374	411	5	cost	cost	NOUN
ftr-374	411	6	on	on	ADP
ftr-374	411	7	final	final	ADJ
ftr-374	411	8	disposition	disposition	NOUN
ftr-374	411	9	of	of	ADP
ftr-374	411	10	d	d	PROPN
ftr-374	411	11	’s	’s	NOUN
ftr-374	411	12	partnership	partnership	NOUN
ftr-374	411	13	interest	interest	NOUN
ftr-374	411	14	as	as	ADP
ftr-374	411	15	a	a	DET
ftr-374	411	16	$	$	SYM
ftr-374	411	17	10,000	10,000	NUM
ftr-374	411	18	loss	loss	NOUN
ftr-374	411	19	,	,	PUNCT
ftr-374	411	20	thereby	thereby	ADV
ftr-374	411	21	deferring	defer	VERB
ftr-374	411	22	cost	cost	NOUN
ftr-374	411	23	recovery	recovery	NOUN
ftr-374	411	24	beyond	beyond	ADP
ftr-374	411	25	what	what	PRON
ftr-374	411	26	is	be	AUX
ftr-374	411	27	allowed	allow	VERB
ftr-374	411	28	under	under	ADP
ftr-374	411	29	the	the	DET
ftr-374	411	30	depreciation	depreciation	NOUN
ftr-374	411	31	method	method	NOUN
ftr-374	411	32	.	.	PUNCT
ftr-374	412	1	59	59	NUM
ftr-374	412	2	.	.	PUNCT
ftr-374	413	1	treas	treas	PROPN
ftr-374	413	2	.	.	PUNCT
ftr-374	414	1	reg	reg	PROPN
ftr-374	414	2	.	.	PUNCT
ftr-374	415	1	§	§	PROPN
ftr-374	415	2	1.704	1.704	NUM
ftr-374	415	3	-	-	NUM
ftr-374	415	4	3(b	3(b	NUM
ftr-374	415	5	)	)	PUNCT
ftr-374	415	6	2009	2009	NUM
ftr-374	415	7	]	]	PUNCT
ftr-374	415	8	built	build	VERB
ftr-374	415	9	-	-	PUNCT
ftr-374	415	10	in	in	ADP
ftr-374	415	11	gain	gain	NOUN
ftr-374	415	12	and	and	CCONJ
ftr-374	415	13	built	build	VERB
ftr-374	415	14	-	-	PUNCT
ftr-374	415	15	in	in	ADP
ftr-374	415	16	loss	loss	NOUN
ftr-374	415	17	623	623	NUM
ftr-374	415	18	2	2	NUM
ftr-374	415	19	.	.	PUNCT
ftr-374	415	20	curative	curative	ADJ
ftr-374	415	21	allocations	allocation	NOUN
ftr-374	415	22	the	the	DET
ftr-374	415	23	distortions	distortion	NOUN
ftr-374	415	24	created	create	VERB
ftr-374	415	25	by	by	ADP
ftr-374	415	26	the	the	DET
ftr-374	415	27	ceiling	ceiling	NOUN
ftr-374	415	28	rule	rule	NOUN
ftr-374	415	29	can	can	AUX
ftr-374	415	30	be	be	AUX
ftr-374	415	31	cured	cure	VERB
ftr-374	415	32	with	with	ADP
ftr-374	415	33	reasonable	reasonable	ADJ
ftr-374	415	34	curative	curative	ADJ
ftr-374	415	35	allocations.60	allocations.60	PROPN
ftr-374	415	36	the	the	DET
ftr-374	415	37	curative	curative	ADJ
ftr-374	415	38	method	method	NOUN
ftr-374	415	39	permits	permit	VERB
ftr-374	415	40	a	a	DET
ftr-374	415	41	curative	curative	ADJ
ftr-374	415	42	allocation	allocation	NOUN
ftr-374	415	43	of	of	ADP
ftr-374	415	44	a	a	DET
ftr-374	415	45	deductible	deductible	ADJ
ftr-374	415	46	item	item	NOUN
ftr-374	415	47	for	for	ADP
ftr-374	415	48	current	current	ADJ
ftr-374	415	49	expenses	expense	NOUN
ftr-374	415	50	to	to	ADP
ftr-374	415	51	the	the	DET
ftr-374	415	52	non	non	ADJ
ftr-374	415	53	-	-	ADJ
ftr-374	415	54	contributing	contributing	ADJ
ftr-374	415	55	partner	partner	NOUN
ftr-374	415	56	(	(	PUNCT
ftr-374	415	57	without	without	ADP
ftr-374	415	58	a	a	DET
ftr-374	415	59	matching	matching	NOUN
ftr-374	415	60	reduction	reduction	NOUN
ftr-374	415	61	in	in	ADP
ftr-374	415	62	book	book	NOUN
ftr-374	415	63	income	income	NOUN
ftr-374	415	64	)	)	PUNCT
ftr-374	415	65	or	or	CCONJ
ftr-374	415	66	a	a	DET
ftr-374	415	67	curative	curative	ADJ
ftr-374	415	68	allocation	allocation	NOUN
ftr-374	415	69	of	of	ADP
ftr-374	415	70	ordinary	ordinary	ADJ
ftr-374	415	71	income	income	NOUN
ftr-374	415	72	to	to	ADP
ftr-374	415	73	the	the	DET
ftr-374	415	74	contributing	contribute	VERB
ftr-374	415	75	partner	partner	NOUN
ftr-374	415	76	(	(	PUNCT
ftr-374	415	77	again	again	ADV
ftr-374	415	78	without	without	ADP
ftr-374	415	79	a	a	DET
ftr-374	415	80	matching	matching	NOUN
ftr-374	415	81	allocation	allocation	NOUN
ftr-374	415	82	of	of	ADP
ftr-374	415	83	book	book	NOUN
ftr-374	415	84	income	income	NOUN
ftr-374	415	85	)	)	PUNCT
ftr-374	415	86	.	.	PUNCT
ftr-374	416	1	example	example	NOUN
ftr-374	416	2	9b	9b	NOUN
ftr-374	416	3	if	if	SCONJ
ftr-374	416	4	the	the	DET
ftr-374	416	5	de	de	PROPN
ftr-374	416	6	partnership	partnership	NOUN
ftr-374	416	7	in	in	ADP
ftr-374	416	8	example	example	NOUN
ftr-374	416	9	9a	9a	NOUN
ftr-374	416	10	also	also	ADV
ftr-374	416	11	had	have	VERB
ftr-374	416	12	$	$	SYM
ftr-374	416	13	4,000	4,000	NUM
ftr-374	416	14	of	of	ADP
ftr-374	416	15	gross	gross	ADJ
ftr-374	416	16	income	income	NOUN
ftr-374	416	17	each	each	DET
ftr-374	416	18	year	year	NOUN
ftr-374	416	19	,	,	PUNCT
ftr-374	416	20	or	or	CCONJ
ftr-374	416	21	$	$	SYM
ftr-374	416	22	4,000	4,000	NUM
ftr-374	416	23	of	of	ADP
ftr-374	416	24	additional	additional	ADJ
ftr-374	416	25	deductions	deduction	NOUN
ftr-374	416	26	,	,	PUNCT
ftr-374	416	27	these	these	DET
ftr-374	416	28	items	item	NOUN
ftr-374	416	29	could	could	AUX
ftr-374	416	30	be	be	AUX
ftr-374	416	31	allocated	allocate	VERB
ftr-374	416	32	differently	differently	ADV
ftr-374	416	33	from	from	ADP
ftr-374	416	34	the	the	DET
ftr-374	416	35	partners	partner	NOUN
ftr-374	416	36	’	'	PUNCT
ftr-374	416	37	share	share	NOUN
ftr-374	416	38	of	of	ADP
ftr-374	416	39	the	the	DET
ftr-374	416	40	items	item	NOUN
ftr-374	416	41	for	for	ADP
ftr-374	416	42	book	book	NOUN
ftr-374	416	43	purposes	purpose	NOUN
ftr-374	416	44	in	in	ADP
ftr-374	416	45	order	order	NOUN
ftr-374	416	46	to	to	PART
ftr-374	416	47	cure	cure	VERB
ftr-374	416	48	the	the	DET
ftr-374	416	49	disparity	disparity	NOUN
ftr-374	416	50	between	between	ADP
ftr-374	416	51	the	the	DET
ftr-374	416	52	book	book	NOUN
ftr-374	416	53	and	and	CCONJ
ftr-374	416	54	tax	tax	NOUN
ftr-374	416	55	accounts	account	NOUN
ftr-374	416	56	.	.	PUNCT
ftr-374	417	1	assume	assume	VERB
ftr-374	417	2	that	that	SCONJ
ftr-374	417	3	each	each	DET
ftr-374	417	4	year	year	NOUN
ftr-374	417	5	the	the	DET
ftr-374	417	6	partnership	partnership	NOUN
ftr-374	417	7	has	have	VERB
ftr-374	417	8	an	an	DET
ftr-374	417	9	additional	additional	ADJ
ftr-374	417	10	$	$	SYM
ftr-374	417	11	4,000	4,000	NUM
ftr-374	417	12	of	of	ADP
ftr-374	417	13	ordinary	ordinary	ADJ
ftr-374	417	14	income	income	NOUN
ftr-374	417	15	that	that	PRON
ftr-374	417	16	is	be	AUX
ftr-374	417	17	allocated	allocate	VERB
ftr-374	417	18	$	$	SYM
ftr-374	417	19	2,000	2,000	NUM
ftr-374	417	20	to	to	ADP
ftr-374	417	21	each	each	DET
ftr-374	417	22	partner	partner	NOUN
ftr-374	417	23	for	for	ADP
ftr-374	417	24	book	book	NOUN
ftr-374	417	25	purposes	purpose	NOUN
ftr-374	417	26	.	.	PUNCT
ftr-374	418	1	in	in	ADP
ftr-374	418	2	order	order	NOUN
ftr-374	418	3	to	to	PART
ftr-374	418	4	cure	cure	VERB
ftr-374	418	5	d	d	PROPN
ftr-374	418	6	’s	’s	ADV
ftr-374	418	7	$	$	SYM
ftr-374	418	8	2,000	2,000	NUM
ftr-374	418	9	shortfall	shortfall	NOUN
ftr-374	418	10	in	in	ADP
ftr-374	418	11	tax	tax	NOUN
ftr-374	418	12	depreciation	depreciation	NOUN
ftr-374	418	13	,	,	PUNCT
ftr-374	418	14	the	the	DET
ftr-374	418	15	full	full	ADJ
ftr-374	418	16	$	$	SYM
ftr-374	418	17	4,000	4,000	NUM
ftr-374	418	18	of	of	ADP
ftr-374	418	19	tax	tax	NOUN
ftr-374	418	20	includible	includible	ADJ
ftr-374	418	21	gross	gross	ADJ
ftr-374	418	22	income	income	NOUN
ftr-374	418	23	may	may	AUX
ftr-374	418	24	be	be	AUX
ftr-374	418	25	allocated	allocate	VERB
ftr-374	418	26	to	to	ADP
ftr-374	418	27	e	e	NOUN
ftr-374	418	28	,	,	PUNCT
ftr-374	418	29	even	even	ADV
ftr-374	418	30	though	though	SCONJ
ftr-374	418	31	e	e	NOUN
ftr-374	418	32	’s	’s	NOUN
ftr-374	418	33	share	share	NOUN
ftr-374	418	34	of	of	ADP
ftr-374	418	35	the	the	DET
ftr-374	418	36	income	income	NOUN
ftr-374	418	37	for	for	ADP
ftr-374	418	38	book	book	NOUN
ftr-374	418	39	purposes	purpose	NOUN
ftr-374	418	40	is	be	AUX
ftr-374	418	41	only	only	ADV
ftr-374	418	42	$	$	SYM
ftr-374	418	43	2,000	2,000	NUM
ftr-374	418	44	.	.	PUNCT
ftr-374	419	1	as	as	ADP
ftr-374	419	2	a	a	DET
ftr-374	419	3	result	result	NOUN
ftr-374	419	4	,	,	PUNCT
ftr-374	419	5	each	each	DET
ftr-374	419	6	year	year	NOUN
ftr-374	419	7	d	d	NOUN
ftr-374	419	8	receives	receive	VERB
ftr-374	419	9	$	$	SYM
ftr-374	419	10	2,000	2,000	NUM
ftr-374	419	11	of	of	ADP
ftr-374	419	12	book	book	NOUN
ftr-374	419	13	income	income	NOUN
ftr-374	419	14	without	without	ADP
ftr-374	419	15	a	a	DET
ftr-374	419	16	corresponding	corresponding	ADJ
ftr-374	419	17	allocation	allocation	NOUN
ftr-374	419	18	of	of	ADP
ftr-374	419	19	taxable	taxable	ADJ
ftr-374	419	20	gross	gross	ADJ
ftr-374	419	21	income	income	NOUN
ftr-374	419	22	to	to	PART
ftr-374	419	23	offset	offset	VERB
ftr-374	419	24	the	the	DET
ftr-374	419	25	$	$	SYM
ftr-374	419	26	2,000	2,000	NUM
ftr-374	419	27	shortfall	shortfall	NOUN
ftr-374	419	28	in	in	ADP
ftr-374	419	29	allocated	allocate	VERB
ftr-374	419	30	depreciation	depreciation	NOUN
ftr-374	419	31	.	.	PUNCT
ftr-374	420	1	e	e	NOUN
ftr-374	420	2	pays	pay	VERB
ftr-374	420	3	the	the	DET
ftr-374	420	4	tax	tax	NOUN
ftr-374	420	5	on	on	ADP
ftr-374	420	6	the	the	DET
ftr-374	420	7	$	$	SYM
ftr-374	420	8	2,000	2,000	NUM
ftr-374	420	9	of	of	ADP
ftr-374	420	10	book	book	NOUN
ftr-374	420	11	income	income	NOUN
ftr-374	420	12	allocated	allocate	VERB
ftr-374	420	13	to	to	ADP
ftr-374	420	14	d.	d.	PROPN
ftr-374	420	15	the	the	DET
ftr-374	420	16	allocations	allocation	NOUN
ftr-374	420	17	of	of	ADP
ftr-374	420	18	income	income	NOUN
ftr-374	420	19	and	and	CCONJ
ftr-374	420	20	depreciation	depreciation	NOUN
ftr-374	420	21	to	to	ADP
ftr-374	420	22	the	the	DET
ftr-374	420	23	partners	partner	NOUN
ftr-374	420	24	are	be	AUX
ftr-374	420	25	as	as	SCONJ
ftr-374	420	26	follows	follow	VERB
ftr-374	420	27	–	–	PUNCT
ftr-374	420	28	d	d	X
ftr-374	420	29	e	e	NOUN
ftr-374	420	30	book	book	NOUN
ftr-374	420	31	tax	tax	NOUN
ftr-374	420	32	book	book	NOUN
ftr-374	420	33	tax	tax	NOUN
ftr-374	420	34	initial	initial	ADJ
ftr-374	420	35	capital	capital	NOUN
ftr-374	420	36	account	account	VERB
ftr-374	420	37	$	$	SYM
ftr-374	420	38	100,000	100,000	NUM
ftr-374	420	39	$	$	SYM
ftr-374	420	40	100,000	100,000	NUM
ftr-374	420	41	$	$	SYM
ftr-374	420	42	100,000	100,000	NUM
ftr-374	420	43	$	$	SYM
ftr-374	420	44	40,000	40,000	NUM
ftr-374	420	45	year	year	NOUN
ftr-374	420	46	1	1	NUM
ftr-374	420	47	depreciation	depreciation	NOUN
ftr-374	420	48	(	(	PUNCT
ftr-374	420	49	$	$	SYM
ftr-374	420	50	10,000	10,000	NUM
ftr-374	420	51	)	)	PUNCT
ftr-374	420	52	(	(	PUNCT
ftr-374	420	53	$	$	SYM
ftr-374	420	54	8,000	8,000	NUM
ftr-374	420	55	)	)	PUNCT
ftr-374	420	56	(	(	PUNCT
ftr-374	420	57	$	$	SYM
ftr-374	420	58	10,000	10,000	NUM
ftr-374	420	59	)	)	PUNCT
ftr-374	420	60	0	0	NUM
ftr-374	420	61	year	year	NOUN
ftr-374	420	62	1	1	NUM
ftr-374	420	63	income	income	NOUN
ftr-374	420	64	$	$	SYM
ftr-374	420	65	2,000	2,000	NUM
ftr-374	420	66	0	0	NUM
ftr-374	420	67	$	$	SYM
ftr-374	420	68	2,000	2,000	NUM
ftr-374	420	69	$	$	SYM
ftr-374	420	70	4,000	4,000	NUM
ftr-374	420	71	end	end	NOUN
ftr-374	420	72	of	of	ADP
ftr-374	420	73	year	year	NOUN
ftr-374	420	74	1	1	NUM
ftr-374	420	75	capital	capital	NOUN
ftr-374	420	76	account	account	VERB
ftr-374	420	77	$	$	SYM
ftr-374	420	78	92,000	92,000	NUM
ftr-374	420	79	$	$	SYM
ftr-374	420	80	92,000	92,000	NUM
ftr-374	420	81	$	$	SYM
ftr-374	420	82	92,000	92,000	NUM
ftr-374	420	83	$	$	SYM
ftr-374	420	84	44,000	44,000	NUM
ftr-374	420	85	year	year	NOUN
ftr-374	420	86	2	2	NUM
ftr-374	420	87	depreciation	depreciation	NOUN
ftr-374	420	88	(	(	PUNCT
ftr-374	420	89	$	$	SYM
ftr-374	420	90	10,000	10,000	NUM
ftr-374	420	91	)	)	PUNCT
ftr-374	420	92	(	(	PUNCT
ftr-374	420	93	$	$	SYM
ftr-374	420	94	8,000	8,000	NUM
ftr-374	420	95	)	)	PUNCT
ftr-374	420	96	(	(	PUNCT
ftr-374	420	97	$	$	SYM
ftr-374	420	98	10,000	10,000	NUM
ftr-374	420	99	)	)	PUNCT
ftr-374	420	100	0	0	NUM
ftr-374	420	101	year	year	NOUN
ftr-374	420	102	2	2	NUM
ftr-374	420	103	income	income	NOUN
ftr-374	420	104	$	$	SYM
ftr-374	420	105	2,000	2,000	NUM
ftr-374	420	106	0	0	NUM
ftr-374	420	107	$	$	SYM
ftr-374	420	108	2,000	2,000	NUM
ftr-374	420	109	$	$	SYM
ftr-374	420	110	4,000	4,000	NUM
ftr-374	420	111	end	end	NOUN
ftr-374	420	112	of	of	ADP
ftr-374	420	113	year	year	NOUN
ftr-374	420	114	2	2	NUM
ftr-374	420	115	capital	capital	NOUN
ftr-374	420	116	account	account	VERB
ftr-374	420	117	$	$	SYM
ftr-374	420	118	84,000	84,000	NUM
ftr-374	420	119	$	$	SYM
ftr-374	420	120	84,000	84,000	NUM
ftr-374	420	121	$	$	SYM
ftr-374	420	122	84,000	84,000	NUM
ftr-374	420	123	$	$	SYM
ftr-374	420	124	48,000	48,000	NUM
ftr-374	420	125	year	year	NOUN
ftr-374	420	126	3	3	NUM
ftr-374	420	127	depreciation	depreciation	NOUN
ftr-374	420	128	(	(	PUNCT
ftr-374	420	129	$	$	SYM
ftr-374	420	130	10,000	10,000	NUM
ftr-374	420	131	)	)	PUNCT
ftr-374	420	132	(	(	PUNCT
ftr-374	420	133	$	$	SYM
ftr-374	420	134	8,000	8,000	NUM
ftr-374	420	135	)	)	PUNCT
ftr-374	420	136	(	(	PUNCT
ftr-374	420	137	$	$	SYM
ftr-374	420	138	10,000	10,000	NUM
ftr-374	420	139	)	)	PUNCT
ftr-374	420	140	0	0	NUM
ftr-374	420	141	year	year	NOUN
ftr-374	420	142	3	3	NUM
ftr-374	420	143	income	income	NOUN
ftr-374	420	144	$	$	SYM
ftr-374	420	145	2,000	2,000	NUM
ftr-374	420	146	0	0	NUM
ftr-374	420	147	$	$	SYM
ftr-374	420	148	2,000	2,000	NUM
ftr-374	420	149	$	$	SYM
ftr-374	420	150	4,000	4,000	NUM
ftr-374	420	151	end	end	NOUN
ftr-374	420	152	of	of	ADP
ftr-374	420	153	year	year	NOUN
ftr-374	420	154	3	3	NUM
ftr-374	420	155	capital	capital	NOUN
ftr-374	420	156	account	account	VERB
ftr-374	420	157	$	$	SYM
ftr-374	420	158	76,000	76,000	NUM
ftr-374	420	159	$	$	SYM
ftr-374	420	160	76,000	76,000	NUM
ftr-374	420	161	$	$	SYM
ftr-374	420	162	76,000	76,000	NUM
ftr-374	420	163	$	$	SYM
ftr-374	420	164	52,000	52,000	NUM
ftr-374	420	165	year	year	NOUN
ftr-374	420	166	4	4	NUM
ftr-374	420	167	depreciation	depreciation	NOUN
ftr-374	420	168	(	(	PUNCT
ftr-374	420	169	$	$	SYM
ftr-374	420	170	10,000	10,000	NUM
ftr-374	420	171	)	)	PUNCT
ftr-374	420	172	(	(	PUNCT
ftr-374	420	173	$	$	SYM
ftr-374	420	174	8,000	8,000	NUM
ftr-374	420	175	)	)	PUNCT
ftr-374	420	176	(	(	PUNCT
ftr-374	420	177	$	$	SYM
ftr-374	420	178	10,000	10,000	NUM
ftr-374	420	179	)	)	PUNCT
ftr-374	420	180	0	0	NUM
ftr-374	421	1	60	60	NUM
ftr-374	421	2	.	.	PUNCT
ftr-374	422	1	treas	treas	PROPN
ftr-374	422	2	.	.	PUNCT
ftr-374	423	1	reg	reg	PROPN
ftr-374	423	2	.	.	PUNCT
ftr-374	424	1	§	§	PROPN
ftr-374	424	2	1.704	1.704	NUM
ftr-374	424	3	-	-	NUM
ftr-374	424	4	3(c	3(c	NUM
ftr-374	424	5	)	)	PUNCT
ftr-374	424	6	.	.	PUNCT
ftr-374	425	1	624	624	NUM
ftr-374	425	2	florida	florida	PROPN
ftr-374	425	3	tax	tax	NOUN
ftr-374	425	4	review	review	NOUN
ftr-374	425	5	[	[	X
ftr-374	425	6	vol	vol	NOUN
ftr-374	425	7	.	.	NOUN
ftr-374	425	8	9:6	9:6	NUM
ftr-374	425	9	year	year	NOUN
ftr-374	425	10	4	4	NUM
ftr-374	425	11	income	income	NOUN
ftr-374	425	12	$	$	SYM
ftr-374	425	13	2,000	2,000	NUM
ftr-374	425	14	0	0	NUM
ftr-374	425	15	$	$	SYM
ftr-374	425	16	2,000	2,000	NUM
ftr-374	425	17	$	$	SYM
ftr-374	425	18	4,000	4,000	NUM
ftr-374	425	19	end	end	NOUN
ftr-374	425	20	of	of	ADP
ftr-374	425	21	year	year	NOUN
ftr-374	425	22	4	4	NUM
ftr-374	425	23	capital	capital	NOUN
ftr-374	425	24	account	account	VERB
ftr-374	425	25	$	$	SYM
ftr-374	425	26	68,000	68,000	NUM
ftr-374	425	27	$	$	SYM
ftr-374	425	28	68,000	68,000	NUM
ftr-374	425	29	$	$	SYM
ftr-374	425	30	68,000	68,000	NUM
ftr-374	425	31	$	$	SYM
ftr-374	425	32	56,000	56,000	NUM
ftr-374	425	33	year	year	NOUN
ftr-374	425	34	5	5	NUM
ftr-374	425	35	depreciation	depreciation	NOUN
ftr-374	425	36	(	(	PUNCT
ftr-374	425	37	$	$	SYM
ftr-374	425	38	10,000	10,000	NUM
ftr-374	425	39	)	)	PUNCT
ftr-374	425	40	(	(	PUNCT
ftr-374	425	41	$	$	SYM
ftr-374	425	42	8,000	8,000	NUM
ftr-374	425	43	)	)	PUNCT
ftr-374	425	44	(	(	PUNCT
ftr-374	425	45	$	$	SYM
ftr-374	425	46	10,000	10,000	NUM
ftr-374	425	47	)	)	PUNCT
ftr-374	425	48	0	0	NUM
ftr-374	425	49	year	year	NOUN
ftr-374	425	50	5	5	NUM
ftr-374	425	51	income	income	NOUN
ftr-374	425	52	$	$	SYM
ftr-374	425	53	2,000	2,000	NUM
ftr-374	425	54	0	0	NUM
ftr-374	425	55	$	$	SYM
ftr-374	425	56	2,000	2,000	NUM
ftr-374	425	57	$	$	SYM
ftr-374	425	58	4,000	4,000	NUM
ftr-374	425	59	end	end	NOUN
ftr-374	425	60	of	of	ADP
ftr-374	425	61	year	year	NOUN
ftr-374	425	62	5	5	NUM
ftr-374	425	63	capital	capital	NOUN
ftr-374	425	64	account	account	VERB
ftr-374	425	65	$	$	SYM
ftr-374	425	66	60,000	60,000	NUM
ftr-374	425	67	$	$	SYM
ftr-374	425	68	60,000	60,000	NUM
ftr-374	425	69	$	$	SYM
ftr-374	425	70	60,000	60,000	NUM
ftr-374	425	71	$	$	SYM
ftr-374	425	72	60,000	60,000	NUM
ftr-374	425	73	over	over	ADP
ftr-374	425	74	the	the	DET
ftr-374	425	75	recovery	recovery	NOUN
ftr-374	425	76	period	period	NOUN
ftr-374	425	77	of	of	ADP
ftr-374	425	78	the	the	DET
ftr-374	425	79	depreciable	depreciable	ADJ
ftr-374	425	80	property	property	NOUN
ftr-374	425	81	,	,	PUNCT
ftr-374	425	82	the	the	DET
ftr-374	425	83	allocation	allocation	NOUN
ftr-374	425	84	of	of	ADP
ftr-374	425	85	an	an	DET
ftr-374	425	86	extra	extra	ADJ
ftr-374	425	87	$	$	SYM
ftr-374	425	88	10,000	10,000	NUM
ftr-374	425	89	of	of	ADP
ftr-374	425	90	taxable	taxable	ADJ
ftr-374	425	91	income	income	NOUN
ftr-374	425	92	to	to	ADP
ftr-374	425	93	e	e	PROPN
ftr-374	425	94	(	(	PUNCT
ftr-374	425	95	which	which	PRON
ftr-374	425	96	lacks	lack	VERB
ftr-374	425	97	economic	economic	ADJ
ftr-374	425	98	effect	effect	NOUN
ftr-374	425	99	because	because	SCONJ
ftr-374	425	100	the	the	DET
ftr-374	425	101	economic	economic	ADJ
ftr-374	425	102	allocation	allocation	NOUN
ftr-374	425	103	of	of	ADP
ftr-374	425	104	income	income	NOUN
ftr-374	425	105	between	between	ADP
ftr-374	425	106	the	the	DET
ftr-374	425	107	partners	partner	NOUN
ftr-374	425	108	does	do	AUX
ftr-374	425	109	not	not	PART
ftr-374	425	110	match	match	VERB
ftr-374	425	111	the	the	DET
ftr-374	425	112	allocation	allocation	NOUN
ftr-374	425	113	of	of	ADP
ftr-374	425	114	tax	tax	NOUN
ftr-374	425	115	consequence	consequence	NOUN
ftr-374	425	116	)	)	PUNCT
ftr-374	425	117	,	,	PUNCT
ftr-374	425	118	and	and	CCONJ
ftr-374	425	119	the	the	DET
ftr-374	425	120	allocation	allocation	NOUN
ftr-374	425	121	of	of	ADP
ftr-374	425	122	$	$	SYM
ftr-374	425	123	10,000	10,000	NUM
ftr-374	425	124	of	of	ADP
ftr-374	425	125	book	book	NOUN
ftr-374	425	126	income	income	NOUN
ftr-374	425	127	without	without	ADP
ftr-374	425	128	an	an	DET
ftr-374	425	129	allocation	allocation	NOUN
ftr-374	425	130	of	of	ADP
ftr-374	425	131	tax	tax	NOUN
ftr-374	425	132	income	income	NOUN
ftr-374	425	133	,	,	PUNCT
ftr-374	425	134	cures	cure	NOUN
ftr-374	425	135	d	d	VERB
ftr-374	425	136	’s	’s	ADJ
ftr-374	425	137	loss	loss	NOUN
ftr-374	425	138	of	of	ADP
ftr-374	425	139	$	$	SYM
ftr-374	425	140	10,000	10,000	NUM
ftr-374	425	141	of	of	ADP
ftr-374	425	142	depreciation	depreciation	NOUN
ftr-374	425	143	deductions	deduction	NOUN
ftr-374	425	144	attributable	attributable	ADJ
ftr-374	425	145	to	to	ADP
ftr-374	425	146	d	d	PROPN
ftr-374	425	147	’s	’s	PART
ftr-374	425	148	cost	cost	NOUN
ftr-374	425	149	in	in	ADP
ftr-374	425	150	book	book	NOUN
ftr-374	425	151	terms	term	NOUN
ftr-374	425	152	of	of	ADP
ftr-374	425	153	d	d	PROPN
ftr-374	425	154	’s	’s	PART
ftr-374	425	155	interest	interest	NOUN
ftr-374	425	156	in	in	ADP
ftr-374	425	157	the	the	DET
ftr-374	425	158	depreciable	depreciable	ADJ
ftr-374	425	159	property	property	NOUN
ftr-374	425	160	.	.	PUNCT
ftr-374	426	1	the	the	DET
ftr-374	426	2	same	same	ADJ
ftr-374	426	3	result	result	NOUN
ftr-374	426	4	could	could	AUX
ftr-374	426	5	be	be	AUX
ftr-374	426	6	accomplished	accomplish	VERB
ftr-374	426	7	if	if	SCONJ
ftr-374	426	8	the	the	DET
ftr-374	426	9	partnership	partnership	NOUN
ftr-374	426	10	had	have	VERB
ftr-374	426	11	a	a	DET
ftr-374	426	12	current	current	ADJ
ftr-374	426	13	expense	expense	NOUN
ftr-374	426	14	deduction	deduction	NOUN
ftr-374	426	15	of	of	ADP
ftr-374	426	16	$	$	SYM
ftr-374	426	17	4,000	4,000	NUM
ftr-374	426	18	.	.	PUNCT
ftr-374	427	1	while	while	SCONJ
ftr-374	427	2	the	the	DET
ftr-374	427	3	book	book	NOUN
ftr-374	427	4	allocation	allocation	NOUN
ftr-374	427	5	of	of	ADP
ftr-374	427	6	the	the	DET
ftr-374	427	7	expense	expense	NOUN
ftr-374	427	8	would	would	AUX
ftr-374	427	9	be	be	AUX
ftr-374	427	10	$	$	SYM
ftr-374	427	11	2,000	2,000	NUM
ftr-374	427	12	to	to	ADP
ftr-374	427	13	each	each	DET
ftr-374	427	14	partner	partner	NOUN
ftr-374	427	15	,	,	PUNCT
ftr-374	427	16	the	the	DET
ftr-374	427	17	full	full	ADJ
ftr-374	427	18	$	$	SYM
ftr-374	427	19	4,000	4,000	NUM
ftr-374	427	20	tax	tax	NOUN
ftr-374	427	21	deduction	deduction	NOUN
ftr-374	427	22	could	could	AUX
ftr-374	427	23	be	be	AUX
ftr-374	427	24	allocated	allocate	VERB
ftr-374	427	25	to	to	ADP
ftr-374	427	26	d	d	PROPN
ftr-374	427	27	as	as	ADP
ftr-374	427	28	a	a	DET
ftr-374	427	29	curative	curative	ADJ
ftr-374	427	30	allocation	allocation	NOUN
ftr-374	427	31	,	,	PUNCT
ftr-374	427	32	representing	represent	VERB
ftr-374	427	33	d	d	PROPN
ftr-374	427	34	’s	’s	ADV
ftr-374	427	35	$	$	SYM
ftr-374	427	36	2,000	2,000	NUM
ftr-374	427	37	book	book	NOUN
ftr-374	427	38	share	share	NOUN
ftr-374	427	39	of	of	ADP
ftr-374	427	40	the	the	DET
ftr-374	427	41	item	item	NOUN
ftr-374	427	42	and	and	CCONJ
ftr-374	427	43	an	an	DET
ftr-374	427	44	additional	additional	ADJ
ftr-374	427	45	$	$	SYM
ftr-374	427	46	2,000	2,000	NUM
ftr-374	427	47	deduction	deduction	NOUN
ftr-374	427	48	representing	represent	VERB
ftr-374	427	49	the	the	DET
ftr-374	427	50	cure	cure	NOUN
ftr-374	427	51	for	for	ADP
ftr-374	427	52	d	d	PROPN
ftr-374	427	53	’s	’s	PART
ftr-374	427	54	depreciation	depreciation	NOUN
ftr-374	427	55	shortfall	shortfall	NOUN
ftr-374	427	56	.	.	PUNCT
ftr-374	428	1	3	3	X
ftr-374	428	2	.	.	X
ftr-374	428	3	remedial	remedial	ADJ
ftr-374	428	4	allocations	allocation	NOUN
ftr-374	428	5	the	the	DET
ftr-374	428	6	remedial	remedial	ADJ
ftr-374	428	7	allocation	allocation	NOUN
ftr-374	428	8	method	method	NOUN
ftr-374	428	9	is	be	AUX
ftr-374	428	10	available	available	ADJ
ftr-374	428	11	to	to	PART
ftr-374	428	12	cure	cure	VERB
ftr-374	428	13	the	the	DET
ftr-374	428	14	timing	timing	NOUN
ftr-374	428	15	distortions	distortion	NOUN
ftr-374	428	16	of	of	ADP
ftr-374	428	17	the	the	DET
ftr-374	428	18	ceiling	ceiling	NOUN
ftr-374	428	19	rule	rule	NOUN
ftr-374	428	20	if	if	SCONJ
ftr-374	428	21	a	a	DET
ftr-374	428	22	partnership	partnership	NOUN
ftr-374	428	23	with	with	ADP
ftr-374	428	24	depreciable	depreciable	ADJ
ftr-374	428	25	built	build	VERB
ftr-374	428	26	-	-	PUNCT
ftr-374	428	27	in	in	ADP
ftr-374	428	28	gain	gain	NOUN
ftr-374	428	29	property	property	NOUN
ftr-374	428	30	lacks	lack	VERB
ftr-374	428	31	sufficient	sufficient	ADJ
ftr-374	428	32	income	income	NOUN
ftr-374	428	33	or	or	CCONJ
ftr-374	428	34	expense	expense	NOUN
ftr-374	428	35	items	item	NOUN
ftr-374	428	36	to	to	PART
ftr-374	428	37	cure	cure	VERB
ftr-374	428	38	the	the	DET
ftr-374	428	39	distortion.61	distortion.61	NOUN
ftr-374	428	40	however	however	ADV
ftr-374	428	41	,	,	PUNCT
ftr-374	428	42	application	application	NOUN
ftr-374	428	43	of	of	ADP
ftr-374	428	44	remedial	remedial	ADJ
ftr-374	428	45	allocations	allocation	NOUN
ftr-374	428	46	requires	require	VERB
ftr-374	428	47	a	a	DET
ftr-374	428	48	two	two	NUM
ftr-374	428	49	part	part	NOUN
ftr-374	428	50	process	process	NOUN
ftr-374	428	51	that	that	PRON
ftr-374	428	52	has	have	VERB
ftr-374	428	53	the	the	DET
ftr-374	428	54	effect	effect	NOUN
ftr-374	428	55	,	,	PUNCT
ftr-374	428	56	when	when	SCONJ
ftr-374	428	57	compared	compare	VERB
ftr-374	428	58	to	to	ADP
ftr-374	428	59	curative	curative	ADJ
ftr-374	428	60	allocations	allocation	NOUN
ftr-374	428	61	,	,	PUNCT
ftr-374	428	62	of	of	ADP
ftr-374	428	63	delaying	delay	VERB
ftr-374	428	64	capital	capital	NOUN
ftr-374	428	65	recovery	recovery	NOUN
ftr-374	428	66	for	for	ADP
ftr-374	428	67	the	the	DET
ftr-374	428	68	non	non	ADJ
ftr-374	428	69	-	-	ADJ
ftr-374	428	70	contributing	contributing	ADJ
ftr-374	428	71	partner	partner	NOUN
ftr-374	428	72	.	.	PUNCT
ftr-374	429	1	under	under	ADP
ftr-374	429	2	the	the	DET
ftr-374	429	3	regulations,62	regulations,62	NOUN
ftr-374	429	4	a	a	DET
ftr-374	429	5	portion	portion	NOUN
ftr-374	429	6	of	of	ADP
ftr-374	429	7	the	the	DET
ftr-374	429	8	partnership	partnership	NOUN
ftr-374	429	9	’s	’s	PART
ftr-374	429	10	book	book	NOUN
ftr-374	429	11	basis	basis	NOUN
ftr-374	429	12	in	in	ADP
ftr-374	429	13	property	property	NOUN
ftr-374	429	14	equal	equal	ADJ
ftr-374	429	15	to	to	ADP
ftr-374	429	16	its	its	PRON
ftr-374	429	17	tax	tax	NOUN
ftr-374	429	18	basis	basis	NOUN
ftr-374	429	19	is	be	AUX
ftr-374	429	20	recovered	recover	VERB
ftr-374	429	21	in	in	ADP
ftr-374	429	22	the	the	DET
ftr-374	429	23	same	same	ADJ
ftr-374	429	24	manner	manner	NOUN
ftr-374	429	25	as	as	ADP
ftr-374	429	26	the	the	DET
ftr-374	429	27	tax	tax	NOUN
ftr-374	429	28	basis	basis	NOUN
ftr-374	429	29	.	.	PUNCT
ftr-374	430	1	the	the	DET
ftr-374	430	2	remainder	remainder	NOUN
ftr-374	430	3	of	of	ADP
ftr-374	430	4	the	the	DET
ftr-374	430	5	partnership	partnership	NOUN
ftr-374	430	6	’s	’s	PART
ftr-374	430	7	book	book	NOUN
ftr-374	430	8	basis	basis	NOUN
ftr-374	430	9	over	over	ADP
ftr-374	430	10	adjusted	adjust	VERB
ftr-374	430	11	tax	tax	NOUN
ftr-374	430	12	basis	basis	NOUN
ftr-374	430	13	is	be	AUX
ftr-374	430	14	recovered	recover	VERB
ftr-374	430	15	under	under	ADP
ftr-374	430	16	the	the	DET
ftr-374	430	17	recovery	recovery	NOUN
ftr-374	430	18	method	method	NOUN
ftr-374	430	19	available	available	ADJ
ftr-374	430	20	to	to	ADP
ftr-374	430	21	the	the	DET
ftr-374	430	22	partnership	partnership	NOUN
ftr-374	430	23	for	for	ADP
ftr-374	430	24	newly	newly	ADV
ftr-374	430	25	purchased	purchase	VERB
ftr-374	430	26	property	property	NOUN
ftr-374	430	27	as	as	ADP
ftr-374	430	28	of	of	ADP
ftr-374	430	29	the	the	DET
ftr-374	430	30	date	date	NOUN
ftr-374	430	31	of	of	ADP
ftr-374	430	32	the	the	DET
ftr-374	430	33	contribution	contribution	NOUN
ftr-374	430	34	.	.	PUNCT
ftr-374	431	1	in	in	ADP
ftr-374	431	2	this	this	DET
ftr-374	431	3	second	second	ADJ
ftr-374	431	4	step	step	NOUN
ftr-374	431	5	,	,	PUNCT
ftr-374	431	6	the	the	DET
ftr-374	431	7	excess	excess	NOUN
ftr-374	431	8	of	of	ADP
ftr-374	431	9	book	book	NOUN
ftr-374	431	10	basis	basis	NOUN
ftr-374	431	11	over	over	ADP
ftr-374	431	12	tax	tax	NOUN
ftr-374	431	13	basis	basis	NOUN
ftr-374	431	14	is	be	AUX
ftr-374	431	15	recovered	recover	VERB
ftr-374	431	16	as	as	SCONJ
ftr-374	431	17	if	if	SCONJ
ftr-374	431	18	the	the	DET
ftr-374	431	19	property	property	NOUN
ftr-374	431	20	were	be	AUX
ftr-374	431	21	placed	place	VERB
ftr-374	431	22	in	in	ADP
ftr-374	431	23	service	service	NOUN
ftr-374	431	24	in	in	ADP
ftr-374	431	25	the	the	DET
ftr-374	431	26	year	year	NOUN
ftr-374	431	27	of	of	ADP
ftr-374	431	28	the	the	DET
ftr-374	431	29	contribution	contribution	NOUN
ftr-374	431	30	.	.	PUNCT
ftr-374	432	1	example	example	NOUN
ftr-374	432	2	9c	9c	NUM
ftr-374	432	3	assume	assume	VERB
ftr-374	432	4	in	in	ADP
ftr-374	432	5	example	example	NOUN
ftr-374	432	6	9a	9a	NOUN
ftr-374	432	7	that	that	SCONJ
ftr-374	432	8	the	the	DET
ftr-374	432	9	partnership	partnership	NOUN
ftr-374	432	10	has	have	VERB
ftr-374	432	11	no	no	DET
ftr-374	432	12	ordinary	ordinary	ADJ
ftr-374	432	13	income	income	NOUN
ftr-374	432	14	items	item	NOUN
ftr-374	432	15	or	or	CCONJ
ftr-374	432	16	expenses	expense	NOUN
ftr-374	432	17	other	other	ADJ
ftr-374	432	18	than	than	ADP
ftr-374	432	19	its	its	PRON
ftr-374	432	20	depreciation	depreciation	NOUN
ftr-374	432	21	deductions	deduction	NOUN
ftr-374	432	22	.	.	PUNCT
ftr-374	433	1	to	to	PART
ftr-374	433	2	determine	determine	VERB
ftr-374	433	3	the	the	DET
ftr-374	433	4	remedial	remedial	ADJ
ftr-374	433	5	allocations	allocation	NOUN
ftr-374	433	6	,	,	PUNCT
ftr-374	433	7	first	first	ADV
ftr-374	433	8	an	an	DET
ftr-374	433	9	amount	amount	NOUN
ftr-374	433	10	of	of	ADP
ftr-374	433	11	the	the	DET
ftr-374	433	12	book	book	NOUN
ftr-374	433	13	value	value	NOUN
ftr-374	433	14	of	of	ADP
ftr-374	433	15	the	the	DET
ftr-374	433	16	asset	asset	NOUN
ftr-374	433	17	equal	equal	ADJ
ftr-374	433	18	to	to	ADP
ftr-374	433	19	its	its	PRON
ftr-374	433	20	tax	tax	NOUN
ftr-374	433	21	basis	basis	NOUN
ftr-374	433	22	is	be	AUX
ftr-374	433	23	recovered	recover	VERB
ftr-374	433	24	for	for	ADP
ftr-374	433	25	book	book	NOUN
ftr-374	433	26	purposes	purpose	NOUN
ftr-374	433	27	over	over	ADP
ftr-374	433	28	the	the	DET
ftr-374	433	29	remaining	remain	VERB
ftr-374	433	30	61	61	NUM
ftr-374	433	31	.	.	PUNCT
ftr-374	434	1	treas	trea	NOUN
ftr-374	434	2	.	.	PUNCT
ftr-374	435	1	reg	reg	PROPN
ftr-374	435	2	.	.	PUNCT
ftr-374	436	1	§	§	PROPN
ftr-374	436	2	1.704	1.704	NUM
ftr-374	436	3	-	-	NUM
ftr-374	436	4	3(d	3(d	NUM
ftr-374	436	5	)	)	PUNCT
ftr-374	436	6	.	.	PUNCT
ftr-374	437	1	62	62	NUM
ftr-374	437	2	.	.	PUNCT
ftr-374	438	1	treas	treas	PROPN
ftr-374	438	2	.	.	PUNCT
ftr-374	439	1	reg	reg	PROPN
ftr-374	439	2	.	.	PUNCT
ftr-374	440	1	§	§	PROPN
ftr-374	440	2	1.704	1.704	NUM
ftr-374	440	3	-	-	NUM
ftr-374	440	4	3(d)(2	3(d)(2	NUM
ftr-374	440	5	)	)	PUNCT
ftr-374	440	6	.	.	PUNCT
ftr-374	441	1	2009	2009	NUM
ftr-374	441	2	]	]	PUNCT
ftr-374	441	3	built	build	VERB
ftr-374	441	4	-	-	PUNCT
ftr-374	441	5	in	in	ADP
ftr-374	441	6	gain	gain	NOUN
ftr-374	441	7	and	and	CCONJ
ftr-374	441	8	built	build	VERB
ftr-374	441	9	-	-	PUNCT
ftr-374	441	10	in	in	ADP
ftr-374	441	11	loss	loss	NOUN
ftr-374	441	12	625	625	NUM
ftr-374	441	13	tax	tax	NOUN
ftr-374	441	14	cost	cost	NOUN
ftr-374	441	15	recovery	recovery	NOUN
ftr-374	441	16	period	period	NOUN
ftr-374	441	17	of	of	ADP
ftr-374	441	18	the	the	DET
ftr-374	441	19	contributed	contributed	ADJ
ftr-374	441	20	asset	asset	NOUN
ftr-374	441	21	.	.	PUNCT
ftr-374	442	1	in	in	ADP
ftr-374	442	2	the	the	DET
ftr-374	442	3	de	de	PROPN
ftr-374	442	4	partnership	partnership	NOUN
ftr-374	442	5	this	this	DET
ftr-374	442	6	amount	amount	NOUN
ftr-374	442	7	is	be	AUX
ftr-374	442	8	$	$	SYM
ftr-374	442	9	8,000	8,000	NUM
ftr-374	442	10	per	per	ADP
ftr-374	442	11	year	year	NOUN
ftr-374	442	12	(	(	PUNCT
ftr-374	442	13	$	$	SYM
ftr-374	442	14	40,000	40,000	NUM
ftr-374	442	15	adjusted	adjust	VERB
ftr-374	442	16	basis	basis	NOUN
ftr-374	442	17	recovered	recover	VERB
ftr-374	442	18	over	over	ADP
ftr-374	442	19	5	5	NUM
ftr-374	442	20	years	year	NOUN
ftr-374	442	21	)	)	PUNCT
ftr-374	442	22	.	.	PUNCT
ftr-374	443	1	the	the	DET
ftr-374	443	2	$	$	SYM
ftr-374	443	3	60,000	60,000	NUM
ftr-374	443	4	difference	difference	NOUN
ftr-374	443	5	between	between	ADP
ftr-374	443	6	the	the	DET
ftr-374	443	7	book	book	NOUN
ftr-374	443	8	value	value	NOUN
ftr-374	443	9	of	of	ADP
ftr-374	443	10	the	the	DET
ftr-374	443	11	depreciable	depreciable	ADJ
ftr-374	443	12	property	property	NOUN
ftr-374	443	13	(	(	PUNCT
ftr-374	443	14	$	$	SYM
ftr-374	443	15	100,000	100,000	NUM
ftr-374	443	16	)	)	PUNCT
ftr-374	443	17	and	and	CCONJ
ftr-374	443	18	its	its	PRON
ftr-374	443	19	adjusted	adjusted	ADJ
ftr-374	443	20	basis	basis	NOUN
ftr-374	443	21	(	(	PUNCT
ftr-374	443	22	$	$	SYM
ftr-374	443	23	40,000	40,000	NUM
ftr-374	443	24	)	)	PUNCT
ftr-374	443	25	is	be	AUX
ftr-374	443	26	treated	treat	VERB
ftr-374	443	27	as	as	ADP
ftr-374	443	28	depreciable	depreciable	ADJ
ftr-374	443	29	property	property	NOUN
ftr-374	443	30	placed	place	VERB
ftr-374	443	31	in	in	ADP
ftr-374	443	32	service	service	NOUN
ftr-374	443	33	in	in	ADP
ftr-374	443	34	the	the	DET
ftr-374	443	35	year	year	NOUN
ftr-374	443	36	of	of	ADP
ftr-374	443	37	the	the	DET
ftr-374	443	38	contribution	contribution	NOUN
ftr-374	443	39	.	.	PUNCT
ftr-374	444	1	this	this	DET
ftr-374	444	2	second	second	ADJ
ftr-374	444	3	item	item	NOUN
ftr-374	444	4	generates	generate	VERB
ftr-374	444	5	$	$	SYM
ftr-374	444	6	6,000	6,000	NUM
ftr-374	444	7	of	of	ADP
ftr-374	444	8	annual	annual	ADJ
ftr-374	444	9	book	book	NOUN
ftr-374	444	10	depreciation	depreciation	NOUN
ftr-374	444	11	deductions	deduction	NOUN
ftr-374	444	12	over	over	ADP
ftr-374	444	13	ten	ten	NUM
ftr-374	444	14	years	year	NOUN
ftr-374	444	15	(	(	PUNCT
ftr-374	444	16	on	on	ADP
ftr-374	444	17	a	a	DET
ftr-374	444	18	straight	straight	ADJ
ftr-374	444	19	line	line	NOUN
ftr-374	444	20	basis	basis	NOUN
ftr-374	444	21	)	)	PUNCT
ftr-374	444	22	.	.	PUNCT
ftr-374	445	1	the	the	DET
ftr-374	445	2	two	two	NUM
ftr-374	445	3	depreciation	depreciation	NOUN
ftr-374	445	4	items	item	NOUN
ftr-374	445	5	are	be	AUX
ftr-374	445	6	combined	combine	VERB
ftr-374	445	7	during	during	ADP
ftr-374	445	8	the	the	DET
ftr-374	445	9	remaining	remain	VERB
ftr-374	445	10	tax	tax	NOUN
ftr-374	445	11	recovery	recovery	NOUN
ftr-374	445	12	period	period	NOUN
ftr-374	445	13	of	of	ADP
ftr-374	445	14	the	the	DET
ftr-374	445	15	contributed	contributed	ADJ
ftr-374	445	16	asset	asset	NOUN
ftr-374	445	17	.	.	PUNCT
ftr-374	446	1	thus	thus	ADV
ftr-374	446	2	,	,	PUNCT
ftr-374	446	3	total	total	ADJ
ftr-374	446	4	book	book	NOUN
ftr-374	446	5	depreciation	depreciation	NOUN
ftr-374	446	6	in	in	ADP
ftr-374	446	7	each	each	PRON
ftr-374	446	8	of	of	ADP
ftr-374	446	9	the	the	DET
ftr-374	446	10	first	first	ADJ
ftr-374	446	11	five	five	NUM
ftr-374	446	12	years	year	NOUN
ftr-374	446	13	is	be	AUX
ftr-374	446	14	$	$	SYM
ftr-374	446	15	14,000	14,000	NUM
ftr-374	446	16	(	(	PUNCT
ftr-374	446	17	$	$	SYM
ftr-374	446	18	8,000	8,000	NUM
ftr-374	446	19	plus	plus	CCONJ
ftr-374	446	20	$	$	SYM
ftr-374	446	21	6,000	6,000	NUM
ftr-374	446	22	)	)	PUNCT
ftr-374	446	23	,	,	PUNCT
ftr-374	446	24	which	which	PRON
ftr-374	446	25	is	be	AUX
ftr-374	446	26	allocated	allocate	VERB
ftr-374	446	27	equally	equally	ADV
ftr-374	446	28	to	to	ADP
ftr-374	446	29	each	each	DET
ftr-374	446	30	partner	partner	NOUN
ftr-374	446	31	.	.	PUNCT
ftr-374	447	1	in	in	ADP
ftr-374	447	2	years	year	NOUN
ftr-374	447	3	6	6	NUM
ftr-374	447	4	–	–	SYM
ftr-374	447	5	10	10	NUM
ftr-374	447	6	there	there	PRON
ftr-374	447	7	is	be	VERB
ftr-374	447	8	$	$	SYM
ftr-374	447	9	6,000	6,000	NUM
ftr-374	447	10	of	of	ADP
ftr-374	447	11	book	book	NOUN
ftr-374	447	12	depreciation	depreciation	NOUN
ftr-374	447	13	,	,	PUNCT
ftr-374	447	14	allocable	allocable	ADJ
ftr-374	447	15	$	$	SYM
ftr-374	447	16	3,000	3,000	NUM
ftr-374	447	17	to	to	ADP
ftr-374	447	18	each	each	DET
ftr-374	447	19	partner	partner	NOUN
ftr-374	447	20	.	.	PUNCT
ftr-374	448	1	in	in	ADP
ftr-374	448	2	years	year	NOUN
ftr-374	448	3	1	1	NUM
ftr-374	448	4	–	–	SYM
ftr-374	448	5	5	5	NUM
ftr-374	448	6	,	,	PUNCT
ftr-374	448	7	the	the	DET
ftr-374	448	8	$	$	SYM
ftr-374	448	9	8,000	8,000	NUM
ftr-374	448	10	of	of	ADP
ftr-374	448	11	tax	tax	NOUN
ftr-374	448	12	depreciation	depreciation	NOUN
ftr-374	448	13	is	be	AUX
ftr-374	448	14	available	available	ADJ
ftr-374	448	15	to	to	PART
ftr-374	448	16	allocate	allocate	VERB
ftr-374	448	17	$	$	SYM
ftr-374	448	18	7,000	7,000	NUM
ftr-374	448	19	to	to	PART
ftr-374	448	20	d	d	NOUN
ftr-374	448	21	(	(	PUNCT
ftr-374	448	22	the	the	DET
ftr-374	448	23	non	non	ADJ
ftr-374	448	24	-	-	ADJ
ftr-374	448	25	contributing	contributing	ADJ
ftr-374	448	26	partner	partner	NOUN
ftr-374	448	27	)	)	PUNCT
ftr-374	448	28	to	to	PART
ftr-374	448	29	match	match	VERB
ftr-374	448	30	d	d	PROPN
ftr-374	448	31	’s	’s	PART
ftr-374	448	32	share	share	NOUN
ftr-374	448	33	of	of	ADP
ftr-374	448	34	the	the	DET
ftr-374	448	35	book	book	NOUN
ftr-374	448	36	depreciation	depreciation	NOUN
ftr-374	448	37	in	in	ADP
ftr-374	448	38	those	those	DET
ftr-374	448	39	years	year	NOUN
ftr-374	448	40	,	,	PUNCT
ftr-374	448	41	leaving	leave	VERB
ftr-374	448	42	$	$	SYM
ftr-374	448	43	1,000	1,000	NUM
ftr-374	448	44	of	of	ADP
ftr-374	448	45	tax	tax	NOUN
ftr-374	448	46	depreciation	depreciation	NOUN
ftr-374	448	47	for	for	ADP
ftr-374	448	48	allocation	allocation	NOUN
ftr-374	448	49	to	to	ADP
ftr-374	448	50	e.	e.	PROPN
ftr-374	448	51	in	in	ADP
ftr-374	448	52	years	year	NOUN
ftr-374	448	53	5	5	NUM
ftr-374	448	54	–	–	SYM
ftr-374	448	55	10	10	NUM
ftr-374	448	56	,	,	PUNCT
ftr-374	448	57	d	d	X
ftr-374	448	58	’s	’s	ADJ
ftr-374	448	59	share	share	NOUN
ftr-374	448	60	of	of	ADP
ftr-374	448	61	the	the	DET
ftr-374	448	62	book	book	NOUN
ftr-374	448	63	depreciation	depreciation	NOUN
ftr-374	448	64	is	be	AUX
ftr-374	448	65	$	$	SYM
ftr-374	448	66	3,000	3,000	NUM
ftr-374	448	67	but	but	CCONJ
ftr-374	448	68	there	there	PRON
ftr-374	448	69	is	be	VERB
ftr-374	448	70	zero	zero	NUM
ftr-374	448	71	tax	tax	NOUN
ftr-374	448	72	depreciation	depreciation	NOUN
ftr-374	448	73	.	.	PUNCT
ftr-374	449	1	during	during	ADP
ftr-374	449	2	this	this	DET
ftr-374	449	3	second	second	ADJ
ftr-374	449	4	period	period	NOUN
ftr-374	449	5	,	,	PUNCT
ftr-374	449	6	d	d	PROPN
ftr-374	449	7	is	be	AUX
ftr-374	449	8	allocated	allocate	VERB
ftr-374	449	9	a	a	DET
ftr-374	449	10	notional	notional	ADJ
ftr-374	449	11	tax	tax	NOUN
ftr-374	449	12	depreciation	depreciation	NOUN
ftr-374	449	13	deduction	deduction	NOUN
ftr-374	449	14	equivalent	equivalent	ADJ
ftr-374	449	15	to	to	ADP
ftr-374	449	16	d	d	PROPN
ftr-374	449	17	’s	’s	PART
ftr-374	449	18	$	$	SYM
ftr-374	449	19	3,000	3,000	NUM
ftr-374	449	20	share	share	NOUN
ftr-374	449	21	of	of	ADP
ftr-374	449	22	book	book	NOUN
ftr-374	449	23	depreciation	depreciation	NOUN
ftr-374	449	24	.	.	PUNCT
ftr-374	450	1	a	a	DET
ftr-374	450	2	remedial	remedial	ADJ
ftr-374	450	3	amount	amount	NOUN
ftr-374	450	4	of	of	ADP
ftr-374	450	5	notional	notional	ADJ
ftr-374	450	6	taxable	taxable	ADJ
ftr-374	450	7	income	income	NOUN
ftr-374	450	8	of	of	ADP
ftr-374	450	9	$	$	SYM
ftr-374	450	10	3,000	3,000	NUM
ftr-374	450	11	must	must	AUX
ftr-374	450	12	be	be	AUX
ftr-374	450	13	allocated	allocate	VERB
ftr-374	450	14	to	to	ADP
ftr-374	450	15	e.	e.	PROPN
ftr-374	450	16	the	the	DET
ftr-374	450	17	partnership	partnership	NOUN
ftr-374	450	18	allocations	allocation	NOUN
ftr-374	450	19	in	in	ADP
ftr-374	450	20	each	each	PRON
ftr-374	450	21	of	of	ADP
ftr-374	450	22	the	the	DET
ftr-374	450	23	ten	ten	NUM
ftr-374	450	24	years	year	NOUN
ftr-374	450	25	of	of	ADP
ftr-374	450	26	the	the	DET
ftr-374	450	27	useful	useful	ADJ
ftr-374	450	28	life	life	NOUN
ftr-374	450	29	of	of	ADP
ftr-374	450	30	the	the	DET
ftr-374	450	31	depreciable	depreciable	ADJ
ftr-374	450	32	property	property	NOUN
ftr-374	450	33	are	be	AUX
ftr-374	450	34	as	as	SCONJ
ftr-374	450	35	follows	follow	VERB
ftr-374	450	36	:	:	PUNCT
ftr-374	450	37	d	d	X
ftr-374	450	38	e	e	NOUN
ftr-374	450	39	book	book	NOUN
ftr-374	450	40	tax	tax	NOUN
ftr-374	450	41	book	book	NOUN
ftr-374	450	42	tax	tax	NOUN
ftr-374	450	43	initial	initial	ADJ
ftr-374	450	44	capital	capital	NOUN
ftr-374	450	45	account	account	VERB
ftr-374	450	46	$	$	SYM
ftr-374	450	47	100,000	100,000	NUM
ftr-374	450	48	$	$	SYM
ftr-374	450	49	100,000	100,000	NUM
ftr-374	450	50	$	$	SYM
ftr-374	450	51	100,000	100,000	NUM
ftr-374	450	52	$	$	SYM
ftr-374	450	53	40,000	40,000	NUM
ftr-374	450	54	year	year	NOUN
ftr-374	450	55	1	1	NUM
ftr-374	450	56	depreciation	depreciation	NOUN
ftr-374	450	57	(	(	PUNCT
ftr-374	450	58	$	$	SYM
ftr-374	450	59	7,000	7,000	NUM
ftr-374	450	60	)	)	PUNCT
ftr-374	450	61	(	(	PUNCT
ftr-374	450	62	$	$	SYM
ftr-374	450	63	7,000	7,000	NUM
ftr-374	450	64	)	)	PUNCT
ftr-374	450	65	(	(	PUNCT
ftr-374	450	66	$	$	SYM
ftr-374	450	67	7,000	7,000	NUM
ftr-374	450	68	)	)	PUNCT
ftr-374	450	69	(	(	PUNCT
ftr-374	450	70	$	$	SYM
ftr-374	450	71	1,000	1,000	NUM
ftr-374	450	72	)	)	PUNCT
ftr-374	450	73	year	year	NOUN
ftr-374	450	74	2	2	NUM
ftr-374	450	75	depreciation	depreciation	NOUN
ftr-374	450	76	(	(	PUNCT
ftr-374	450	77	$	$	SYM
ftr-374	450	78	7,000	7,000	NUM
ftr-374	450	79	)	)	PUNCT
ftr-374	450	80	(	(	PUNCT
ftr-374	450	81	$	$	SYM
ftr-374	450	82	7,000	7,000	NUM
ftr-374	450	83	)	)	PUNCT
ftr-374	450	84	(	(	PUNCT
ftr-374	450	85	$	$	SYM
ftr-374	450	86	7,000	7,000	NUM
ftr-374	450	87	)	)	PUNCT
ftr-374	450	88	(	(	PUNCT
ftr-374	450	89	$	$	SYM
ftr-374	450	90	1,000	1,000	NUM
ftr-374	450	91	)	)	PUNCT
ftr-374	450	92	year	year	NOUN
ftr-374	450	93	3	3	NUM
ftr-374	450	94	depreciation	depreciation	NOUN
ftr-374	450	95	(	(	PUNCT
ftr-374	450	96	$	$	SYM
ftr-374	450	97	7,000	7,000	NUM
ftr-374	450	98	)	)	PUNCT
ftr-374	450	99	(	(	PUNCT
ftr-374	450	100	$	$	SYM
ftr-374	450	101	7,000	7,000	NUM
ftr-374	450	102	)	)	PUNCT
ftr-374	450	103	(	(	PUNCT
ftr-374	450	104	$	$	SYM
ftr-374	450	105	7,000	7,000	NUM
ftr-374	450	106	)	)	PUNCT
ftr-374	450	107	(	(	PUNCT
ftr-374	450	108	$	$	SYM
ftr-374	450	109	1,000	1,000	NUM
ftr-374	450	110	)	)	PUNCT
ftr-374	450	111	year	year	NOUN
ftr-374	450	112	4	4	NUM
ftr-374	450	113	depreciation	depreciation	NOUN
ftr-374	450	114	(	(	PUNCT
ftr-374	450	115	$	$	SYM
ftr-374	450	116	7,000	7,000	NUM
ftr-374	450	117	)	)	PUNCT
ftr-374	450	118	(	(	PUNCT
ftr-374	450	119	$	$	SYM
ftr-374	450	120	7,000	7,000	NUM
ftr-374	450	121	)	)	PUNCT
ftr-374	450	122	(	(	PUNCT
ftr-374	450	123	$	$	SYM
ftr-374	450	124	7,000	7,000	NUM
ftr-374	450	125	)	)	PUNCT
ftr-374	450	126	(	(	PUNCT
ftr-374	450	127	$	$	SYM
ftr-374	450	128	1,000	1,000	NUM
ftr-374	450	129	)	)	PUNCT
ftr-374	450	130	year	year	NOUN
ftr-374	450	131	5	5	NUM
ftr-374	450	132	depreciation	depreciation	NOUN
ftr-374	450	133	(	(	PUNCT
ftr-374	450	134	$	$	SYM
ftr-374	450	135	7,000	7,000	NUM
ftr-374	450	136	)	)	PUNCT
ftr-374	450	137	(	(	PUNCT
ftr-374	450	138	$	$	SYM
ftr-374	450	139	7,000	7,000	NUM
ftr-374	450	140	)	)	PUNCT
ftr-374	450	141	(	(	PUNCT
ftr-374	450	142	$	$	SYM
ftr-374	450	143	7,000	7,000	NUM
ftr-374	450	144	)	)	PUNCT
ftr-374	450	145	(	(	PUNCT
ftr-374	450	146	$	$	SYM
ftr-374	450	147	1,000	1,000	NUM
ftr-374	450	148	)	)	PUNCT
ftr-374	450	149	year	year	NOUN
ftr-374	450	150	6	6	NUM
ftr-374	450	151	depreciation	depreciation	NOUN
ftr-374	450	152	(	(	PUNCT
ftr-374	450	153	$	$	SYM
ftr-374	450	154	3,000	3,000	NUM
ftr-374	450	155	)	)	PUNCT
ftr-374	450	156	(	(	PUNCT
ftr-374	450	157	$	$	SYM
ftr-374	450	158	3,000	3,000	NUM
ftr-374	450	159	)	)	PUNCT
ftr-374	450	160	(	(	PUNCT
ftr-374	450	161	$	$	SYM
ftr-374	450	162	3,000	3,000	NUM
ftr-374	450	163	)	)	PUNCT
ftr-374	450	164	0	0	NUM
ftr-374	451	1	notional	notional	ADJ
ftr-374	451	2	income	income	NOUN
ftr-374	451	3	$	$	SYM
ftr-374	451	4	3,000	3,000	NUM
ftr-374	451	5	year	year	NOUN
ftr-374	451	6	7	7	NUM
ftr-374	451	7	depreciation	depreciation	NOUN
ftr-374	451	8	(	(	PUNCT
ftr-374	451	9	$	$	SYM
ftr-374	451	10	3,000	3,000	NUM
ftr-374	451	11	)	)	PUNCT
ftr-374	451	12	(	(	PUNCT
ftr-374	451	13	$	$	SYM
ftr-374	451	14	3,000	3,000	NUM
ftr-374	451	15	)	)	PUNCT
ftr-374	451	16	(	(	PUNCT
ftr-374	451	17	$	$	SYM
ftr-374	451	18	3,000	3,000	NUM
ftr-374	451	19	)	)	PUNCT
ftr-374	451	20	0	0	NUM
ftr-374	451	21	notional	notional	ADJ
ftr-374	451	22	income	income	NOUN
ftr-374	451	23	$	$	SYM
ftr-374	451	24	3,000	3,000	NUM
ftr-374	451	25	year	year	NOUN
ftr-374	451	26	8	8	NUM
ftr-374	451	27	depreciation	depreciation	NOUN
ftr-374	451	28	(	(	PUNCT
ftr-374	451	29	$	$	SYM
ftr-374	451	30	3,000	3,000	NUM
ftr-374	451	31	)	)	PUNCT
ftr-374	451	32	(	(	PUNCT
ftr-374	451	33	$	$	SYM
ftr-374	451	34	3,000	3,000	NUM
ftr-374	451	35	)	)	PUNCT
ftr-374	451	36	(	(	PUNCT
ftr-374	451	37	$	$	SYM
ftr-374	451	38	3,000	3,000	NUM
ftr-374	451	39	)	)	PUNCT
ftr-374	451	40	0	0	NUM
ftr-374	451	41	notional	notional	ADJ
ftr-374	451	42	income	income	NOUN
ftr-374	451	43	$	$	SYM
ftr-374	451	44	3,000	3,000	NUM
ftr-374	451	45	year	year	NOUN
ftr-374	451	46	9	9	NUM
ftr-374	451	47	depreciation	depreciation	NOUN
ftr-374	451	48	(	(	PUNCT
ftr-374	451	49	$	$	SYM
ftr-374	451	50	3,000	3,000	NUM
ftr-374	451	51	)	)	PUNCT
ftr-374	451	52	(	(	PUNCT
ftr-374	451	53	$	$	SYM
ftr-374	451	54	3,000	3,000	NUM
ftr-374	451	55	)	)	PUNCT
ftr-374	451	56	(	(	PUNCT
ftr-374	451	57	$	$	SYM
ftr-374	451	58	3,000	3,000	NUM
ftr-374	451	59	)	)	PUNCT
ftr-374	451	60	0	0	NUM
ftr-374	451	61	notional	notional	ADJ
ftr-374	451	62	income	income	NOUN
ftr-374	451	63	$	$	SYM
ftr-374	451	64	3,000	3,000	NUM
ftr-374	451	65	year	year	NOUN
ftr-374	451	66	10	10	NUM
ftr-374	451	67	depreciation	depreciation	NOUN
ftr-374	451	68	(	(	PUNCT
ftr-374	451	69	$	$	SYM
ftr-374	451	70	3,000	3,000	NUM
ftr-374	451	71	)	)	PUNCT
ftr-374	451	72	(	(	PUNCT
ftr-374	451	73	$	$	SYM
ftr-374	451	74	3,000	3,000	NUM
ftr-374	451	75	)	)	PUNCT
ftr-374	451	76	(	(	PUNCT
ftr-374	451	77	$	$	SYM
ftr-374	451	78	3,000	3,000	NUM
ftr-374	451	79	)	)	PUNCT
ftr-374	451	80	0	0	NUM
ftr-374	451	81	income	income	NOUN
ftr-374	451	82	$	$	SYM
ftr-374	451	83	3,000	3,000	NUM
ftr-374	451	84	end	end	NOUN
ftr-374	451	85	of	of	ADP
ftr-374	451	86	year	year	NOUN
ftr-374	451	87	10	10	NUM
ftr-374	451	88	capital	capital	NOUN
ftr-374	451	89	account	account	VERB
ftr-374	451	90	$	$	SYM
ftr-374	451	91	50,000	50,000	NUM
ftr-374	451	92	$	$	SYM
ftr-374	451	93	50,000	50,000	NUM
ftr-374	451	94	$	$	SYM
ftr-374	451	95	50,000	50,000	NUM
ftr-374	451	96	$	$	SYM
ftr-374	451	97	50,000	50,000	NUM
ftr-374	451	98	626	626	NUM
ftr-374	451	99	florida	florida	PROPN
ftr-374	451	100	tax	tax	NOUN
ftr-374	451	101	review	review	NOUN
ftr-374	451	102	[	[	X
ftr-374	451	103	vol	vol	NOUN
ftr-374	451	104	.	.	NOUN
ftr-374	452	1	9:6	9:6	NUM
ftr-374	452	2	over	over	ADP
ftr-374	452	3	the	the	DET
ftr-374	452	4	ten	ten	NUM
ftr-374	452	5	year	year	NOUN
ftr-374	452	6	period	period	NOUN
ftr-374	452	7	,	,	PUNCT
ftr-374	452	8	d	d	PRON
ftr-374	452	9	receives	receive	VERB
ftr-374	452	10	capital	capital	NOUN
ftr-374	452	11	recovery	recovery	NOUN
ftr-374	452	12	deductions	deduction	NOUN
ftr-374	452	13	representing	represent	VERB
ftr-374	452	14	d	d	X
ftr-374	452	15	’s	’s	NOUN
ftr-374	452	16	full	full	ADJ
ftr-374	452	17	cost	cost	NOUN
ftr-374	452	18	for	for	ADP
ftr-374	452	19	the	the	DET
ftr-374	452	20	depreciable	depreciable	ADJ
ftr-374	452	21	property	property	NOUN
ftr-374	452	22	.	.	PUNCT
ftr-374	453	1	e	e	NOUN
ftr-374	453	2	’s	’s	ADJ
ftr-374	453	3	pre	pre	ADJ
ftr-374	453	4	-	-	ADJ
ftr-374	453	5	contribution	contribution	ADJ
ftr-374	453	6	gain	gain	NOUN
ftr-374	453	7	is	be	AUX
ftr-374	453	8	recovered	recover	VERB
ftr-374	453	9	through	through	ADP
ftr-374	453	10	reduced	reduce	VERB
ftr-374	453	11	depreciation	depreciation	NOUN
ftr-374	453	12	deductions	deduction	NOUN
ftr-374	453	13	and	and	CCONJ
ftr-374	453	14	nominal	nominal	ADJ
ftr-374	453	15	allocations	allocation	NOUN
ftr-374	453	16	of	of	ADP
ftr-374	453	17	ordinary	ordinary	ADJ
ftr-374	453	18	income	income	NOUN
ftr-374	453	19	.	.	PUNCT
ftr-374	454	1	d.	d.	PROPN
ftr-374	454	2	comparison	comparison	NOUN
ftr-374	454	3	of	of	ADP
ftr-374	454	4	the	the	DET
ftr-374	454	5	three	three	NUM
ftr-374	454	6	methods	method	NOUN
ftr-374	454	7	over	over	ADP
ftr-374	454	8	the	the	DET
ftr-374	454	9	life	life	NOUN
ftr-374	454	10	of	of	ADP
ftr-374	454	11	a	a	DET
ftr-374	454	12	partnership	partnership	NOUN
ftr-374	454	13	investment	investment	NOUN
ftr-374	454	14	,	,	PUNCT
ftr-374	454	15	including	include	VERB
ftr-374	454	16	liquidation	liquidation	NOUN
ftr-374	454	17	or	or	CCONJ
ftr-374	454	18	disposition	disposition	NOUN
ftr-374	454	19	of	of	ADP
ftr-374	454	20	a	a	DET
ftr-374	454	21	partner	partner	NOUN
ftr-374	454	22	’s	’s	PART
ftr-374	454	23	interest	interest	NOUN
ftr-374	454	24	,	,	PUNCT
ftr-374	454	25	the	the	DET
ftr-374	454	26	total	total	ADJ
ftr-374	454	27	income	income	NOUN
ftr-374	454	28	and	and	CCONJ
ftr-374	454	29	loss	loss	NOUN
ftr-374	454	30	realized	realize	VERB
ftr-374	454	31	for	for	ADP
ftr-374	454	32	tax	tax	NOUN
ftr-374	454	33	purposes	purpose	NOUN
ftr-374	454	34	is	be	AUX
ftr-374	454	35	the	the	DET
ftr-374	454	36	same	same	ADJ
ftr-374	454	37	for	for	ADP
ftr-374	454	38	each	each	DET
ftr-374	454	39	partner	partner	NOUN
ftr-374	454	40	under	under	ADP
ftr-374	454	41	each	each	PRON
ftr-374	454	42	of	of	ADP
ftr-374	454	43	the	the	DET
ftr-374	454	44	three	three	NUM
ftr-374	454	45	methods	method	NOUN
ftr-374	454	46	:	:	PUNCT
ftr-374	454	47	the	the	DET
ftr-374	454	48	traditional	traditional	ADJ
ftr-374	454	49	method	method	NOUN
ftr-374	454	50	with	with	ADP
ftr-374	454	51	the	the	DET
ftr-374	454	52	ceiling	ceiling	NOUN
ftr-374	454	53	rule	rule	NOUN
ftr-374	454	54	,	,	PUNCT
ftr-374	454	55	curative	curative	ADJ
ftr-374	454	56	allocations	allocation	NOUN
ftr-374	454	57	,	,	PUNCT
ftr-374	454	58	or	or	CCONJ
ftr-374	454	59	remedial	remedial	ADJ
ftr-374	454	60	allocations	allocation	NOUN
ftr-374	454	61	.	.	PUNCT
ftr-374	455	1	however	however	ADV
ftr-374	455	2	,	,	PUNCT
ftr-374	455	3	the	the	DET
ftr-374	455	4	timing	timing	NOUN
ftr-374	455	5	of	of	ADP
ftr-374	455	6	the	the	DET
ftr-374	455	7	tax	tax	NOUN
ftr-374	455	8	consequences	consequence	NOUN
ftr-374	455	9	varies	vary	VERB
ftr-374	455	10	with	with	ADP
ftr-374	455	11	each	each	DET
ftr-374	455	12	method	method	NOUN
ftr-374	455	13	.	.	PUNCT
ftr-374	456	1	one	one	NUM
ftr-374	456	2	partner	partner	NOUN
ftr-374	456	3	’s	’s	PART
ftr-374	456	4	timing	timing	NOUN
ftr-374	456	5	advantage	advantage	NOUN
ftr-374	456	6	is	be	AUX
ftr-374	456	7	the	the	DET
ftr-374	456	8	other	other	ADJ
ftr-374	456	9	partner	partner	NOUN
ftr-374	456	10	’s	’s	PART
ftr-374	456	11	timing	timing	NOUN
ftr-374	456	12	disadvantage	disadvantage	NOUN
ftr-374	456	13	.	.	PUNCT
ftr-374	457	1	comparing	compare	VERB
ftr-374	457	2	the	the	DET
ftr-374	457	3	alternative	alternative	ADJ
ftr-374	457	4	allocations	allocation	NOUN
ftr-374	457	5	in	in	ADP
ftr-374	457	6	example	example	NOUN
ftr-374	457	7	9	9	NUM
ftr-374	457	8	reveals	reveal	VERB
ftr-374	457	9	that	that	SCONJ
ftr-374	457	10	the	the	DET
ftr-374	457	11	curative	curative	ADJ
ftr-374	457	12	allocation	allocation	NOUN
ftr-374	457	13	is	be	AUX
ftr-374	457	14	most	most	ADV
ftr-374	457	15	beneficial	beneficial	ADJ
ftr-374	457	16	to	to	ADP
ftr-374	457	17	d	d	PROPN
ftr-374	457	18	,	,	PUNCT
ftr-374	457	19	allowing	allow	VERB
ftr-374	457	20	d	d	NOUN
ftr-374	457	21	to	to	PART
ftr-374	457	22	recover	recover	VERB
ftr-374	457	23	the	the	DET
ftr-374	457	24	additional	additional	ADJ
ftr-374	457	25	$	$	SYM
ftr-374	457	26	10,000	10,000	NUM
ftr-374	457	27	of	of	ADP
ftr-374	457	28	depreciation	depreciation	NOUN
ftr-374	457	29	deductions	deduction	NOUN
ftr-374	457	30	more	more	ADV
ftr-374	457	31	rapidly	rapidly	ADV
ftr-374	457	32	than	than	ADP
ftr-374	457	33	either	either	PRON
ftr-374	457	34	of	of	ADP
ftr-374	457	35	the	the	DET
ftr-374	457	36	other	other	ADJ
ftr-374	457	37	methods	method	NOUN
ftr-374	457	38	,	,	PUNCT
ftr-374	457	39	while	while	SCONJ
ftr-374	457	40	the	the	DET
ftr-374	457	41	traditional	traditional	ADJ
ftr-374	457	42	method	method	NOUN
ftr-374	457	43	is	be	AUX
ftr-374	457	44	the	the	DET
ftr-374	457	45	least	least	ADJ
ftr-374	457	46	beneficial	beneficial	ADJ
ftr-374	457	47	to	to	ADP
ftr-374	457	48	d	d	PROPN
ftr-374	457	49	because	because	SCONJ
ftr-374	457	50	d	d	NOUN
ftr-374	457	51	’s	’s	PART
ftr-374	457	52	deductions	deduction	NOUN
ftr-374	457	53	for	for	ADP
ftr-374	457	54	depreciation	depreciation	NOUN
ftr-374	457	55	are	be	AUX
ftr-374	457	56	less	less	ADJ
ftr-374	457	57	than	than	ADP
ftr-374	457	58	d	d	NOUN
ftr-374	457	59	’s	’s	NOUN
ftr-374	457	60	book	book	NOUN
ftr-374	457	61	loss	loss	NOUN
ftr-374	457	62	and	and	CCONJ
ftr-374	457	63	d	d	AUX
ftr-374	457	64	’s	’s	NOUN
ftr-374	457	65	full	full	ADJ
ftr-374	457	66	recovery	recovery	NOUN
ftr-374	457	67	is	be	AUX
ftr-374	457	68	deferred	defer	VERB
ftr-374	457	69	to	to	ADP
ftr-374	457	70	disposition	disposition	NOUN
ftr-374	457	71	of	of	ADP
ftr-374	457	72	d	d	PROPN
ftr-374	457	73	’s	’s	NOUN
ftr-374	457	74	partnership	partnership	NOUN
ftr-374	457	75	interest	interest	NOUN
ftr-374	457	76	.	.	PUNCT
ftr-374	458	1	conversely	conversely	ADV
ftr-374	458	2	,	,	PUNCT
ftr-374	458	3	the	the	DET
ftr-374	458	4	traditional	traditional	ADJ
ftr-374	458	5	method	method	NOUN
ftr-374	458	6	is	be	AUX
ftr-374	458	7	the	the	DET
ftr-374	458	8	most	most	ADV
ftr-374	458	9	beneficial	beneficial	ADJ
ftr-374	458	10	to	to	ADP
ftr-374	458	11	e	e	NOUN
ftr-374	458	12	,	,	PUNCT
ftr-374	458	13	allowing	allow	VERB
ftr-374	458	14	e	e	NOUN
ftr-374	458	15	to	to	PART
ftr-374	458	16	avoid	avoid	VERB
ftr-374	458	17	recognition	recognition	NOUN
ftr-374	458	18	of	of	ADP
ftr-374	458	19	a	a	DET
ftr-374	458	20	portion	portion	NOUN
ftr-374	458	21	of	of	ADP
ftr-374	458	22	e	e	NOUN
ftr-374	458	23	’s	’s	PART
ftr-374	458	24	pre	pre	ADJ
ftr-374	458	25	-	-	NOUN
ftr-374	458	26	contribution	contribution	NOUN
ftr-374	458	27	built	build	VERB
ftr-374	458	28	-	-	PUNCT
ftr-374	458	29	in	in	ADP
ftr-374	458	30	gain	gain	NOUN
ftr-374	458	31	until	until	ADP
ftr-374	458	32	disposition	disposition	NOUN
ftr-374	458	33	of	of	ADP
ftr-374	458	34	e	e	NOUN
ftr-374	458	35	’s	’s	NOUN
ftr-374	458	36	partnership	partnership	NOUN
ftr-374	458	37	interest	interest	NOUN
ftr-374	458	38	,	,	PUNCT
ftr-374	458	39	while	while	SCONJ
ftr-374	458	40	the	the	DET
ftr-374	458	41	curative	curative	ADJ
ftr-374	458	42	allocation	allocation	NOUN
ftr-374	458	43	method	method	NOUN
ftr-374	458	44	is	be	AUX
ftr-374	458	45	the	the	DET
ftr-374	458	46	least	least	ADJ
ftr-374	458	47	beneficial	beneficial	ADJ
ftr-374	458	48	to	to	ADP
ftr-374	458	49	e	e	NOUN
ftr-374	458	50	because	because	SCONJ
ftr-374	458	51	it	it	PRON
ftr-374	458	52	requires	require	VERB
ftr-374	458	53	recognition	recognition	NOUN
ftr-374	458	54	of	of	ADP
ftr-374	458	55	additional	additional	ADJ
ftr-374	458	56	taxable	taxable	ADJ
ftr-374	458	57	income	income	NOUN
ftr-374	458	58	earlier	early	ADV
ftr-374	458	59	than	than	ADP
ftr-374	458	60	under	under	ADP
ftr-374	458	61	the	the	DET
ftr-374	458	62	remedial	remedial	ADJ
ftr-374	458	63	method	method	NOUN
ftr-374	458	64	.	.	PUNCT
ftr-374	459	1	the	the	DET
ftr-374	459	2	treasury	treasury	NOUN
ftr-374	459	3	is	be	AUX
ftr-374	459	4	not	not	PART
ftr-374	459	5	affected	affect	VERB
ftr-374	459	6	by	by	ADP
ftr-374	459	7	these	these	DET
ftr-374	459	8	choices	choice	NOUN
ftr-374	459	9	unless	unless	SCONJ
ftr-374	459	10	the	the	DET
ftr-374	459	11	partners	partner	NOUN
ftr-374	459	12	are	be	AUX
ftr-374	459	13	in	in	ADP
ftr-374	459	14	different	different	ADJ
ftr-374	459	15	tax	tax	NOUN
ftr-374	459	16	rate	rate	NOUN
ftr-374	459	17	brackets	bracket	NOUN
ftr-374	459	18	or	or	CCONJ
ftr-374	459	19	one	one	NUM
ftr-374	459	20	of	of	ADP
ftr-374	459	21	the	the	DET
ftr-374	459	22	partners	partner	NOUN
ftr-374	459	23	is	be	AUX
ftr-374	459	24	a	a	DET
ftr-374	459	25	tax	tax	NOUN
ftr-374	459	26	exempt	exempt	ADJ
ftr-374	459	27	entity	entity	NOUN
ftr-374	459	28	.	.	PUNCT
ftr-374	460	1	at	at	ADP
ftr-374	460	2	any	any	DET
ftr-374	460	3	given	give	VERB
ftr-374	460	4	discount	discount	NOUN
ftr-374	460	5	rate	rate	NOUN
ftr-374	460	6	,	,	PUNCT
ftr-374	460	7	the	the	DET
ftr-374	460	8	net	net	ADJ
ftr-374	460	9	present	present	ADJ
ftr-374	460	10	value	value	NOUN
ftr-374	460	11	of	of	ADP
ftr-374	460	12	the	the	DET
ftr-374	460	13	aggregate	aggregate	ADJ
ftr-374	460	14	net	net	ADJ
ftr-374	460	15	income	income	NOUN
ftr-374	460	16	or	or	CCONJ
ftr-374	460	17	loss	loss	NOUN
ftr-374	460	18	of	of	ADP
ftr-374	460	19	the	the	DET
ftr-374	460	20	partners	partner	NOUN
ftr-374	460	21	over	over	ADP
ftr-374	460	22	the	the	DET
ftr-374	460	23	cost	cost	NOUN
ftr-374	460	24	recovery	recovery	NOUN
ftr-374	460	25	period	period	NOUN
ftr-374	460	26	of	of	ADP
ftr-374	460	27	the	the	DET
ftr-374	460	28	asset	asset	NOUN
ftr-374	460	29	is	be	AUX
ftr-374	460	30	identical.63	identical.63	ADP
ftr-374	460	31	this	this	PRON
ftr-374	460	32	is	be	AUX
ftr-374	460	33	the	the	DET
ftr-374	460	34	reason	reason	NOUN
ftr-374	460	35	that	that	SCONJ
ftr-374	460	36	partners	partner	NOUN
ftr-374	460	37	are	be	AUX
ftr-374	460	38	given	give	VERB
ftr-374	460	39	the	the	DET
ftr-374	460	40	flexibility	flexibility	NOUN
ftr-374	460	41	to	to	PART
ftr-374	460	42	choose	choose	VERB
ftr-374	460	43	among	among	ADP
ftr-374	460	44	the	the	DET
ftr-374	460	45	different	different	ADJ
ftr-374	460	46	methods	method	NOUN
ftr-374	460	47	.	.	PUNCT
ftr-374	461	1	however	however	ADV
ftr-374	461	2	,	,	PUNCT
ftr-374	461	3	if	if	SCONJ
ftr-374	461	4	an	an	DET
ftr-374	461	5	allocation	allocation	NOUN
ftr-374	461	6	is	be	AUX
ftr-374	461	7	made	make	VERB
ftr-374	461	8	with	with	ADP
ftr-374	461	9	a	a	DET
ftr-374	461	10	view	view	NOUN
ftr-374	461	11	to	to	ADP
ftr-374	461	12	shifting	shift	VERB
ftr-374	461	13	tax	tax	NOUN
ftr-374	461	14	consequences	consequence	NOUN
ftr-374	461	15	among	among	ADP
ftr-374	461	16	partners	partner	NOUN
ftr-374	461	17	in	in	ADP
ftr-374	461	18	a	a	DET
ftr-374	461	19	manner	manner	NOUN
ftr-374	461	20	that	that	PRON
ftr-374	461	21	substantially	substantially	ADV
ftr-374	461	22	reduces	reduce	VERB
ftr-374	461	23	the	the	DET
ftr-374	461	24	present	present	ADJ
ftr-374	461	25	value	value	NOUN
ftr-374	461	26	of	of	ADP
ftr-374	461	27	the	the	DET
ftr-374	461	28	aggregate	aggregate	ADJ
ftr-374	461	29	tax	tax	NOUN
ftr-374	461	30	liability	liability	NOUN
ftr-374	461	31	,	,	PUNCT
ftr-374	461	32	the	the	DET
ftr-374	461	33	anti	anti	ADJ
ftr-374	461	34	-	-	ADJ
ftr-374	461	35	abuse	abuse	ADJ
ftr-374	461	36	rule	rule	NOUN
ftr-374	461	37	of	of	ADP
ftr-374	461	38	the	the	DET
ftr-374	461	39	regulations	regulation	NOUN
ftr-374	461	40	will	will	AUX
ftr-374	461	41	cause	cause	VERB
ftr-374	461	42	the	the	DET
ftr-374	461	43	allocation	allocation	NOUN
ftr-374	461	44	to	to	PART
ftr-374	461	45	be	be	AUX
ftr-374	461	46	disregarded	disregard	VERB
ftr-374	461	47	as	as	ADP
ftr-374	461	48	unreasonable.64	unreasonable.64	NOUN
ftr-374	461	49	63	63	NUM
ftr-374	461	50	.	.	PUNCT
ftr-374	462	1	mcdaniel	mcdaniel	PROPN
ftr-374	462	2	,	,	PUNCT
ftr-374	462	3	et	et	PROPN
ftr-374	462	4	.	.	PUNCT
ftr-374	463	1	al	al	PROPN
ftr-374	463	2	,	,	PUNCT
ftr-374	463	3	supra	supra	PROPN
ftr-374	463	4	note	note	PROPN
ftr-374	463	5	15	15	NUM
ftr-374	463	6	,	,	PUNCT
ftr-374	463	7	167	167	NUM
ftr-374	463	8	.	.	NOUN
ftr-374	463	9	64	64	NUM
ftr-374	463	10	.	.	PUNCT
ftr-374	464	1	treas	treas	PROPN
ftr-374	464	2	.	.	PUNCT
ftr-374	465	1	reg	reg	PROPN
ftr-374	465	2	.	.	PUNCT
ftr-374	466	1	§	§	PROPN
ftr-374	466	2	1.704	1.704	NUM
ftr-374	466	3	-	-	SYM
ftr-374	466	4	3(a)(10	3(a)(10	NUM
ftr-374	466	5	)	)	PUNCT
ftr-374	466	6	provides	provide	VERB
ftr-374	466	7	:	:	PUNCT
ftr-374	466	8	“	"	PUNCT
ftr-374	466	9	an	an	DET
ftr-374	466	10	allocation	allocation	NOUN
ftr-374	466	11	method	method	NOUN
ftr-374	466	12	(	(	PUNCT
ftr-374	466	13	or	or	CCONJ
ftr-374	466	14	combination	combination	NOUN
ftr-374	466	15	of	of	ADP
ftr-374	466	16	methods	method	NOUN
ftr-374	466	17	)	)	PUNCT
ftr-374	466	18	is	be	AUX
ftr-374	466	19	not	not	PART
ftr-374	466	20	reasonable	reasonable	ADJ
ftr-374	466	21	if	if	SCONJ
ftr-374	466	22	the	the	DET
ftr-374	466	23	contribution	contribution	NOUN
ftr-374	466	24	of	of	ADP
ftr-374	466	25	property	property	NOUN
ftr-374	466	26	(	(	PUNCT
ftr-374	466	27	or	or	CCONJ
ftr-374	466	28	event	event	NOUN
ftr-374	466	29	that	that	PRON
ftr-374	466	30	results	result	VERB
ftr-374	466	31	in	in	ADP
ftr-374	466	32	reverse	reverse	ADJ
ftr-374	466	33	§	§	PROPN
ftr-374	466	34	704(c	704(c	PROPN
ftr-374	466	35	)	)	PUNCT
ftr-374	466	36	allocations	allocation	NOUN
ftr-374	466	37	)	)	PUNCT
ftr-374	466	38	and	and	CCONJ
ftr-374	466	39	the	the	DET
ftr-374	466	40	corresponding	corresponding	ADJ
ftr-374	466	41	allocation	allocation	NOUN
ftr-374	466	42	of	of	ADP
ftr-374	466	43	tax	tax	NOUN
ftr-374	466	44	items	item	NOUN
ftr-374	466	45	with	with	ADP
ftr-374	466	46	respect	respect	NOUN
ftr-374	466	47	to	to	ADP
ftr-374	466	48	the	the	DET
ftr-374	466	49	property	property	NOUN
ftr-374	466	50	are	be	AUX
ftr-374	466	51	made	make	VERB
ftr-374	466	52	with	with	ADP
ftr-374	466	53	a	a	DET
ftr-374	466	54	view	view	NOUN
ftr-374	466	55	to	to	ADP
ftr-374	466	56	shifting	shift	VERB
ftr-374	466	57	the	the	DET
ftr-374	466	58	tax	tax	NOUN
ftr-374	466	59	consequences	consequence	NOUN
ftr-374	466	60	of	of	ADP
ftr-374	466	61	built	build	VERB
ftr-374	466	62	-	-	PUNCT
ftr-374	466	63	in	in	ADP
ftr-374	466	64	gain	gain	NOUN
ftr-374	466	65	or	or	CCONJ
ftr-374	466	66	loss	loss	NOUN
ftr-374	466	67	among	among	ADP
ftr-374	466	68	the	the	DET
ftr-374	466	69	partners	partner	NOUN
ftr-374	466	70	in	in	ADP
ftr-374	466	71	a	a	DET
ftr-374	466	72	manner	manner	NOUN
ftr-374	466	73	that	that	PRON
ftr-374	466	74	substantially	substantially	ADV
ftr-374	466	75	reduces	reduce	VERB
ftr-374	466	76	the	the	DET
ftr-374	466	77	present	present	ADJ
ftr-374	466	78	value	value	NOUN
ftr-374	466	79	of	of	ADP
ftr-374	466	80	the	the	DET
ftr-374	466	81	partners	partner	NOUN
ftr-374	466	82	’	'	PUNCT
ftr-374	466	83	aggregate	aggregate	ADJ
ftr-374	466	84	tax	tax	NOUN
ftr-374	466	85	liability	liability	NOUN
ftr-374	466	86	.	.	PUNCT
ftr-374	466	87	”	"	PUNCT
ftr-374	467	1	prop	prop	NOUN
ftr-374	467	2	.	.	PUNCT
ftr-374	468	1	reg	reg	NOUN
ftr-374	468	2	.	.	PUNCT
ftr-374	469	1	§	§	PROPN
ftr-374	469	2	1.704	1.704	NUM
ftr-374	469	3	-	-	SYM
ftr-374	469	4	3(a)(10	3(a)(10	NUM
ftr-374	469	5	)	)	PUNCT
ftr-374	469	6	(	(	PUNCT
ftr-374	469	7	2008	2008	NUM
ftr-374	469	8	)	)	PUNCT
ftr-374	469	9	would	would	AUX
ftr-374	469	10	require	require	VERB
ftr-374	469	11	that	that	SCONJ
ftr-374	469	12	in	in	ADP
ftr-374	469	13	testing	testing	NOUN
ftr-374	469	14	for	for	ADP
ftr-374	469	15	a	a	DET
ftr-374	469	16	shift	shift	NOUN
ftr-374	469	17	in	in	ADP
ftr-374	469	18	tax	tax	NOUN
ftr-374	469	19	consequences	consequence	NOUN
ftr-374	469	20	,	,	PUNCT
ftr-374	469	21	the	the	DET
ftr-374	469	22	tax	tax	NOUN
ftr-374	469	23	consequences	consequence	NOUN
ftr-374	469	24	of	of	ADP
ftr-374	469	25	both	both	CCONJ
ftr-374	469	26	indirect	indirect	ADJ
ftr-374	469	27	and	and	CCONJ
ftr-374	469	28	direct	direct	ADJ
ftr-374	469	29	partners	partner	NOUN
ftr-374	469	30	be	be	AUX
ftr-374	469	31	taken	take	VERB
ftr-374	469	32	into	into	ADP
ftr-374	469	33	account	account	NOUN
ftr-374	469	34	.	.	PUNCT
ftr-374	470	1	indirect	indirect	ADJ
ftr-374	470	2	partners	partner	NOUN
ftr-374	470	3	include	include	VERB
ftr-374	470	4	the	the	DET
ftr-374	470	5	participants	participant	NOUN
ftr-374	470	6	in	in	ADP
ftr-374	470	7	an	an	DET
ftr-374	470	8	entity	entity	NOUN
ftr-374	470	9	that	that	PRON
ftr-374	470	10	is	be	AUX
ftr-374	470	11	a	a	DET
ftr-374	470	12	partner	partner	NOUN
ftr-374	470	13	in	in	ADP
ftr-374	470	14	the	the	DET
ftr-374	470	15	partnership	partnership	NOUN
ftr-374	470	16	that	that	PRON
ftr-374	470	17	has	have	VERB
ftr-374	470	18	§	§	PROPN
ftr-374	470	19	704(c	704(c	PROPN
ftr-374	470	20	)	)	PUNCT
ftr-374	470	21	items	item	NOUN
ftr-374	470	22	.	.	PUNCT
ftr-374	471	1	the	the	DET
ftr-374	471	2	proposed	propose	VERB
ftr-374	471	3	regulation	regulation	NOUN
ftr-374	471	4	would	would	AUX
ftr-374	471	5	apply	apply	VERB
ftr-374	471	6	to	to	ADP
ftr-374	471	7	a	a	DET
ftr-374	471	8	2009	2009	NUM
ftr-374	471	9	]	]	PUNCT
ftr-374	471	10	built	build	VERB
ftr-374	471	11	-	-	PUNCT
ftr-374	471	12	in	in	ADP
ftr-374	471	13	gain	gain	NOUN
ftr-374	471	14	and	and	CCONJ
ftr-374	471	15	built	build	VERB
ftr-374	471	16	-	-	PUNCT
ftr-374	471	17	in	in	ADP
ftr-374	471	18	loss	loss	NOUN
ftr-374	471	19	627	627	NUM
ftr-374	471	20	given	give	VERB
ftr-374	471	21	the	the	DET
ftr-374	471	22	shift	shift	NOUN
ftr-374	471	23	of	of	ADP
ftr-374	471	24	income	income	NOUN
ftr-374	471	25	,	,	PUNCT
ftr-374	471	26	actual	actual	ADJ
ftr-374	471	27	or	or	CCONJ
ftr-374	471	28	notional	notional	ADJ
ftr-374	471	29	,	,	PUNCT
ftr-374	471	30	to	to	ADP
ftr-374	471	31	a	a	DET
ftr-374	471	32	contributing	contribute	VERB
ftr-374	471	33	partner	partner	NOUN
ftr-374	471	34	,	,	PUNCT
ftr-374	471	35	the	the	DET
ftr-374	471	36	contributor	contributor	NOUN
ftr-374	471	37	of	of	ADP
ftr-374	471	38	low	low	ADJ
ftr-374	471	39	basis	basis	NOUN
ftr-374	471	40	high	high	ADJ
ftr-374	471	41	value	value	NOUN
ftr-374	471	42	depreciable	depreciable	ADJ
ftr-374	471	43	property	property	NOUN
ftr-374	471	44	is	be	AUX
ftr-374	471	45	not	not	PART
ftr-374	471	46	going	go	VERB
ftr-374	471	47	to	to	PART
ftr-374	471	48	have	have	VERB
ftr-374	471	49	a	a	DET
ftr-374	471	50	strong	strong	ADJ
ftr-374	471	51	interest	interest	NOUN
ftr-374	471	52	in	in	ADP
ftr-374	471	53	agreeing	agree	VERB
ftr-374	471	54	to	to	ADP
ftr-374	471	55	either	either	CCONJ
ftr-374	471	56	curative	curative	ADJ
ftr-374	471	57	or	or	CCONJ
ftr-374	471	58	remedial	remedial	ADJ
ftr-374	471	59	allocations	allocation	NOUN
ftr-374	471	60	in	in	ADP
ftr-374	471	61	a	a	DET
ftr-374	471	62	partnership	partnership	NOUN
ftr-374	471	63	agreement	agreement	NOUN
ftr-374	471	64	,	,	PUNCT
ftr-374	471	65	or	or	CCONJ
ftr-374	471	66	at	at	ADP
ftr-374	471	67	least	least	ADJ
ftr-374	471	68	without	without	ADP
ftr-374	471	69	some	some	DET
ftr-374	471	70	form	form	NOUN
ftr-374	471	71	of	of	ADP
ftr-374	471	72	compensation	compensation	NOUN
ftr-374	471	73	for	for	ADP
ftr-374	471	74	the	the	DET
ftr-374	471	75	acceleration	acceleration	NOUN
ftr-374	471	76	of	of	ADP
ftr-374	471	77	income	income	NOUN
ftr-374	471	78	.	.	PUNCT
ftr-374	472	1	nonetheless	nonetheless	ADV
ftr-374	472	2	,	,	PUNCT
ftr-374	472	3	competent	competent	ADJ
ftr-374	472	4	representation	representation	NOUN
ftr-374	472	5	of	of	ADP
ftr-374	472	6	a	a	DET
ftr-374	472	7	non	non	ADJ
ftr-374	472	8	-	-	ADJ
ftr-374	472	9	contributing	contributing	ADJ
ftr-374	472	10	partner	partner	NOUN
ftr-374	472	11	in	in	ADP
ftr-374	472	12	this	this	DET
ftr-374	472	13	situation	situation	NOUN
ftr-374	472	14	would	would	AUX
ftr-374	472	15	seem	seem	VERB
ftr-374	472	16	to	to	PART
ftr-374	472	17	require	require	VERB
ftr-374	472	18	raising	raise	VERB
ftr-374	472	19	the	the	DET
ftr-374	472	20	issue	issue	NOUN
ftr-374	472	21	in	in	ADP
ftr-374	472	22	negotiating	negotiate	VERB
ftr-374	472	23	contributions	contribution	NOUN
ftr-374	472	24	of	of	ADP
ftr-374	472	25	built	build	VERB
ftr-374	472	26	-	-	PUNCT
ftr-374	472	27	in	in	ADP
ftr-374	472	28	gain	gain	NOUN
ftr-374	472	29	property	property	NOUN
ftr-374	472	30	to	to	PART
ftr-374	472	31	account	account	VERB
ftr-374	472	32	for	for	ADP
ftr-374	472	33	the	the	DET
ftr-374	472	34	present	present	ADJ
ftr-374	472	35	value	value	NOUN
ftr-374	472	36	of	of	ADP
ftr-374	472	37	the	the	DET
ftr-374	472	38	loss	loss	NOUN
ftr-374	472	39	of	of	ADP
ftr-374	472	40	the	the	DET
ftr-374	472	41	depreciation	depreciation	NOUN
ftr-374	472	42	deductions.65	deductions.65	PROPN
ftr-374	472	43	e.	e.	PROPN
ftr-374	472	44	sale	sale	PROPN
ftr-374	472	45	of	of	ADP
ftr-374	472	46	depreciable	depreciable	ADJ
ftr-374	472	47	property	property	NOUN
ftr-374	472	48	allocations	allocation	NOUN
ftr-374	472	49	of	of	ADP
ftr-374	472	50	depreciation	depreciation	NOUN
ftr-374	472	51	with	with	ADP
ftr-374	472	52	respect	respect	NOUN
ftr-374	472	53	to	to	PART
ftr-374	472	54	contributed	contribute	VERB
ftr-374	472	55	built	build	VERB
ftr-374	472	56	-	-	PUNCT
ftr-374	472	57	in	in	ADP
ftr-374	472	58	gain	gain	NOUN
ftr-374	472	59	or	or	CCONJ
ftr-374	472	60	loss	loss	NOUN
ftr-374	472	61	property	property	NOUN
ftr-374	472	62	affect	affect	VERB
ftr-374	472	63	the	the	DET
ftr-374	472	64	allocation	allocation	NOUN
ftr-374	472	65	of	of	ADP
ftr-374	472	66	gain	gain	NOUN
ftr-374	472	67	or	or	CCONJ
ftr-374	472	68	loss	loss	NOUN
ftr-374	472	69	on	on	ADP
ftr-374	472	70	the	the	DET
ftr-374	472	71	partnership	partnership	NOUN
ftr-374	472	72	’s	’s	PART
ftr-374	472	73	disposition	disposition	NOUN
ftr-374	472	74	of	of	ADP
ftr-374	472	75	the	the	DET
ftr-374	472	76	property	property	NOUN
ftr-374	472	77	.	.	PUNCT
ftr-374	473	1	again	again	ADV
ftr-374	473	2	,	,	PUNCT
ftr-374	473	3	section	section	NOUN
ftr-374	473	4	704(c	704(c	PROPN
ftr-374	473	5	)	)	PUNCT
ftr-374	473	6	operates	operate	VERB
ftr-374	473	7	to	to	PART
ftr-374	473	8	allocate	allocate	VERB
ftr-374	473	9	tax	tax	NOUN
ftr-374	473	10	gain	gain	NOUN
ftr-374	473	11	and	and	CCONJ
ftr-374	473	12	loss	loss	NOUN
ftr-374	473	13	to	to	ADP
ftr-374	473	14	the	the	DET
ftr-374	473	15	non	non	ADJ
ftr-374	473	16	-	-	ADJ
ftr-374	473	17	contributing	contribute	VERB
ftr-374	473	18	partner(s	partner(s	NOUN
ftr-374	473	19	)	)	PUNCT
ftr-374	473	20	to	to	PART
ftr-374	473	21	match	match	VERB
ftr-374	473	22	the	the	DET
ftr-374	473	23	non	non	ADJ
ftr-374	473	24	-	-	ADJ
ftr-374	473	25	contributing	contributing	ADJ
ftr-374	473	26	partner	partner	NOUN
ftr-374	473	27	’s	’s	PART
ftr-374	473	28	book	book	NOUN
ftr-374	473	29	gains	gain	NOUN
ftr-374	473	30	and	and	CCONJ
ftr-374	473	31	losses	loss	NOUN
ftr-374	473	32	,	,	PUNCT
ftr-374	473	33	subject	subject	ADJ
ftr-374	473	34	to	to	ADP
ftr-374	473	35	the	the	DET
ftr-374	473	36	ceiling	ceiling	NOUN
ftr-374	473	37	rule.66	rule.66	VERB
ftr-374	473	38	taxable	taxable	ADJ
ftr-374	473	39	gain	gain	NOUN
ftr-374	473	40	or	or	CCONJ
ftr-374	473	41	loss	loss	NOUN
ftr-374	473	42	in	in	ADP
ftr-374	473	43	excess	excess	NOUN
ftr-374	473	44	of	of	ADP
ftr-374	473	45	book	book	NOUN
ftr-374	473	46	gain	gain	NOUN
ftr-374	473	47	is	be	AUX
ftr-374	473	48	allocated	allocate	VERB
ftr-374	473	49	to	to	ADP
ftr-374	473	50	the	the	DET
ftr-374	473	51	contributing	contribute	VERB
ftr-374	473	52	partner	partner	NOUN
ftr-374	473	53	.	.	PUNCT
ftr-374	474	1	example	example	NOUN
ftr-374	474	2	10	10	NUM
ftr-374	474	3	suppose	suppose	VERB
ftr-374	474	4	the	the	DET
ftr-374	474	5	de	de	PROPN
ftr-374	474	6	partnership	partnership	NOUN
ftr-374	474	7	in	in	ADP
ftr-374	474	8	example	example	NOUN
ftr-374	474	9	8	8	NUM
ftr-374	474	10	sold	sell	VERB
ftr-374	474	11	the	the	DET
ftr-374	474	12	depreciable	depreciable	ADJ
ftr-374	474	13	property	property	NOUN
ftr-374	474	14	at	at	ADP
ftr-374	474	15	the	the	DET
ftr-374	474	16	end	end	NOUN
ftr-374	474	17	of	of	ADP
ftr-374	474	18	year	year	NOUN
ftr-374	474	19	2	2	NUM
ftr-374	474	20	for	for	ADP
ftr-374	474	21	$	$	SYM
ftr-374	474	22	70,000	70,000	NUM
ftr-374	474	23	.	.	PUNCT
ftr-374	475	1	immediately	immediately	ADV
ftr-374	475	2	before	before	ADP
ftr-374	475	3	the	the	DET
ftr-374	475	4	sale	sale	NOUN
ftr-374	475	5	,	,	PUNCT
ftr-374	475	6	after	after	ADP
ftr-374	475	7	two	two	NUM
ftr-374	475	8	years	year	NOUN
ftr-374	475	9	of	of	ADP
ftr-374	475	10	depreciation	depreciation	NOUN
ftr-374	475	11	deductions	deduction	NOUN
ftr-374	475	12	,	,	PUNCT
ftr-374	475	13	the	the	DET
ftr-374	475	14	partnership	partnership	NOUN
ftr-374	475	15	capital	capital	NOUN
ftr-374	475	16	account	account	NOUN
ftr-374	475	17	is	be	AUX
ftr-374	475	18	as	as	SCONJ
ftr-374	475	19	follows	follow	VERB
ftr-374	475	20	:	:	PUNCT
ftr-374	475	21	assets	asset	NOUN
ftr-374	475	22	partners	partner	NOUN
ftr-374	475	23	’	'	PUNCT
ftr-374	475	24	capital	capital	NOUN
ftr-374	475	25	accounts	account	NOUN
ftr-374	475	26	book	book	NOUN
ftr-374	475	27	basis	basis	NOUN
ftr-374	475	28	book	book	NOUN
ftr-374	475	29	basis	basis	NOUN
ftr-374	475	30	cash	cash	NOUN
ftr-374	475	31	$	$	SYM
ftr-374	475	32	100,000	100,000	NUM
ftr-374	475	33	$	$	SYM
ftr-374	475	34	100,000	100,000	NUM
ftr-374	475	35	d	d	NOUN
ftr-374	475	36	$	$	SYM
ftr-374	475	37	80,000	80,000	NUM
ftr-374	475	38	$	$	SYM
ftr-374	475	39	80,000	80,000	NUM
ftr-374	475	40	depreciable	depreciable	ADJ
ftr-374	475	41	property	property	NOUN
ftr-374	475	42	$	$	SYM
ftr-374	475	43	60,000	60,000	NUM
ftr-374	475	44	$	$	SYM
ftr-374	475	45	36,000	36,000	NUM
ftr-374	475	46	e	e	NOUN
ftr-374	475	47	$	$	SYM
ftr-374	475	48	80,000	80,000	NUM
ftr-374	475	49	$	$	SYM
ftr-374	475	50	56,000	56,000	NUM
ftr-374	475	51	$	$	SYM
ftr-374	475	52	160,000	160,000	NUM
ftr-374	475	53	$	$	SYM
ftr-374	475	54	136,000	136,000	NUM
ftr-374	475	55	$	$	SYM
ftr-374	475	56	160,000	160,000	NUM
ftr-374	475	57	$	$	SYM
ftr-374	475	58	136,000	136,000	NUM
ftr-374	475	59	partnership	partnership	NOUN
ftr-374	475	60	,	,	PUNCT
ftr-374	475	61	subchapter	subchapter	NOUN
ftr-374	475	62	s	s	PART
ftr-374	475	63	corporation	corporation	NOUN
ftr-374	475	64	,	,	PUNCT
ftr-374	475	65	estate	estate	NOUN
ftr-374	475	66	,	,	PUNCT
ftr-374	475	67	trust	trust	NOUN
ftr-374	475	68	,	,	PUNCT
ftr-374	475	69	or	or	CCONJ
ftr-374	475	70	a	a	DET
ftr-374	475	71	controlled	control	VERB
ftr-374	475	72	foreign	foreign	ADJ
ftr-374	475	73	corporation	corporation	NOUN
ftr-374	475	74	that	that	PRON
ftr-374	475	75	is	be	AUX
ftr-374	475	76	a	a	DET
ftr-374	475	77	10	10	NUM
ftr-374	475	78	percent	percent	NOUN
ftr-374	475	79	partner	partner	NOUN
ftr-374	475	80	.	.	PUNCT
ftr-374	476	1	indirect	indirect	ADJ
ftr-374	476	2	partners	partner	NOUN
ftr-374	476	3	also	also	ADV
ftr-374	476	4	include	include	VERB
ftr-374	476	5	members	member	NOUN
ftr-374	476	6	of	of	ADP
ftr-374	476	7	a	a	DET
ftr-374	476	8	consolidated	consolidated	ADJ
ftr-374	476	9	group	group	NOUN
ftr-374	476	10	of	of	ADP
ftr-374	476	11	corporations	corporation	NOUN
ftr-374	476	12	where	where	SCONJ
ftr-374	476	13	a	a	DET
ftr-374	476	14	member	member	NOUN
ftr-374	476	15	of	of	ADP
ftr-374	476	16	the	the	DET
ftr-374	476	17	group	group	NOUN
ftr-374	476	18	is	be	AUX
ftr-374	476	19	a	a	DET
ftr-374	476	20	partner	partner	NOUN
ftr-374	476	21	in	in	ADP
ftr-374	476	22	the	the	DET
ftr-374	476	23	partnership	partnership	NOUN
ftr-374	476	24	.	.	PUNCT
ftr-374	477	1	prop	prop	NOUN
ftr-374	477	2	.	.	PUNCT
ftr-374	478	1	reg	reg	PROPN
ftr-374	478	2	.	.	PUNCT
ftr-374	479	1	§	§	PROPN
ftr-374	479	2	1.704	1.704	NUM
ftr-374	479	3	-	-	SYM
ftr-374	479	4	3(a)(1	3(a)(1	NUM
ftr-374	479	5	)	)	PUNCT
ftr-374	479	6	would	would	AUX
ftr-374	479	7	provide	provide	VERB
ftr-374	479	8	that	that	SCONJ
ftr-374	479	9	the	the	DET
ftr-374	479	10	allocation	allocation	NOUN
ftr-374	479	11	methods	method	NOUN
ftr-374	479	12	of	of	ADP
ftr-374	479	13	treas	treas	PROPN
ftr-374	479	14	.	.	PUNCT
ftr-374	480	1	reg	reg	PROPN
ftr-374	480	2	.	.	PUNCT
ftr-374	481	1	§	§	PROPN
ftr-374	481	2	1.704	1.704	NUM
ftr-374	481	3	-	-	SYM
ftr-374	481	4	3	3	NUM
ftr-374	481	5	would	would	AUX
ftr-374	481	6	apply	apply	VERB
ftr-374	481	7	only	only	ADV
ftr-374	481	8	to	to	ADP
ftr-374	481	9	contributions	contribution	NOUN
ftr-374	481	10	to	to	ADP
ftr-374	481	11	a	a	DET
ftr-374	481	12	partnership	partnership	NOUN
ftr-374	481	13	that	that	SCONJ
ftr-374	481	14	“	"	PUNCT
ftr-374	481	15	are	be	AUX
ftr-374	481	16	otherwise	otherwise	ADV
ftr-374	481	17	respected	respect	VERB
ftr-374	481	18	.	.	PUNCT
ftr-374	481	19	”	"	PUNCT
ftr-374	482	1	the	the	DET
ftr-374	482	2	proposed	propose	VERB
ftr-374	482	3	regulations	regulation	NOUN
ftr-374	482	4	would	would	AUX
ftr-374	482	5	add	add	VERB
ftr-374	482	6	that	that	SCONJ
ftr-374	482	7	even	even	ADV
ftr-374	482	8	though	though	SCONJ
ftr-374	482	9	an	an	DET
ftr-374	482	10	allocation	allocation	NOUN
ftr-374	482	11	complies	comply	VERB
ftr-374	482	12	with	with	ADP
ftr-374	482	13	the	the	DET
ftr-374	482	14	literal	literal	ADJ
ftr-374	482	15	language	language	NOUN
ftr-374	482	16	of	of	ADP
ftr-374	482	17	treas	treas	PROPN
ftr-374	482	18	.	.	PUNCT
ftr-374	483	1	reg	reg	PROPN
ftr-374	483	2	.	.	PUNCT
ftr-374	484	1	§	§	PROPN
ftr-374	484	2	1.704	1.704	NUM
ftr-374	484	3	-	-	NUM
ftr-374	484	4	3(b	3(b	NUM
ftr-374	484	5	)	)	PUNCT
ftr-374	484	6	,	,	PUNCT
ftr-374	484	7	(	(	PUNCT
ftr-374	484	8	c	c	NOUN
ftr-374	484	9	)	)	PUNCT
ftr-374	484	10	,	,	PUNCT
ftr-374	484	11	or	or	CCONJ
ftr-374	484	12	(	(	PUNCT
ftr-374	484	13	d	d	NOUN
ftr-374	484	14	)	)	PUNCT
ftr-374	484	15	,	,	PUNCT
ftr-374	484	16	“	"	PUNCT
ftr-374	484	17	the	the	DET
ftr-374	484	18	commissioner	commissioner	NOUN
ftr-374	484	19	can	can	AUX
ftr-374	484	20	recast	recast	VERB
ftr-374	484	21	the	the	DET
ftr-374	484	22	contribution	contribution	NOUN
ftr-374	484	23	as	as	ADP
ftr-374	484	24	appropriate	appropriate	ADJ
ftr-374	484	25	to	to	PART
ftr-374	484	26	avoid	avoid	VERB
ftr-374	484	27	tax	tax	NOUN
ftr-374	484	28	results	result	NOUN
ftr-374	484	29	inconsistent	inconsistent	ADJ
ftr-374	484	30	with	with	ADP
ftr-374	484	31	the	the	DET
ftr-374	484	32	intent	intent	NOUN
ftr-374	484	33	of	of	ADP
ftr-374	484	34	subchapter	subchapter	NOUN
ftr-374	484	35	k.	k.	PROPN
ftr-374	484	36	”	"	PUNCT
ftr-374	485	1	the	the	DET
ftr-374	485	2	proposed	propose	VERB
ftr-374	485	3	changes	change	NOUN
ftr-374	485	4	would	would	AUX
ftr-374	485	5	be	be	AUX
ftr-374	485	6	effective	effective	ADJ
ftr-374	485	7	on	on	ADP
ftr-374	485	8	publication	publication	NOUN
ftr-374	485	9	of	of	ADP
ftr-374	485	10	final	final	ADJ
ftr-374	485	11	regulations	regulation	NOUN
ftr-374	485	12	in	in	ADP
ftr-374	485	13	the	the	DET
ftr-374	485	14	federal	federal	ADJ
ftr-374	485	15	register	register	NOUN
ftr-374	485	16	.	.	PUNCT
ftr-374	486	1	65	65	NUM
ftr-374	486	2	.	.	PUNCT
ftr-374	487	1	for	for	ADP
ftr-374	487	2	an	an	DET
ftr-374	487	3	analysis	analysis	NOUN
ftr-374	487	4	of	of	ADP
ftr-374	487	5	the	the	DET
ftr-374	487	6	impact	impact	NOUN
ftr-374	487	7	of	of	ADP
ftr-374	487	8	depreciation	depreciation	NOUN
ftr-374	487	9	on	on	ADP
ftr-374	487	10	the	the	DET
ftr-374	487	11	after	after	ADP
ftr-374	487	12	-	-	PUNCT
ftr-374	487	13	tax	tax	NOUN
ftr-374	487	14	return	return	NOUN
ftr-374	487	15	from	from	ADP
ftr-374	487	16	depreciable	depreciable	ADJ
ftr-374	487	17	property	property	NOUN
ftr-374	487	18	see	see	VERB
ftr-374	487	19	paul	paul	PROPN
ftr-374	487	20	mcdaniel	mcdaniel	PROPN
ftr-374	487	21	,	,	PUNCT
ftr-374	487	22	martin	martin	PROPN
ftr-374	487	23	mcmahon	mcmahon	PROPN
ftr-374	487	24	,	,	PUNCT
ftr-374	487	25	daniel	daniel	PROPN
ftr-374	487	26	simmons	simmons	PROPN
ftr-374	487	27	,	,	PUNCT
ftr-374	487	28	and	and	CCONJ
ftr-374	487	29	gregg	gregg	NOUN
ftr-374	487	30	polsky	polsky	PROPN
ftr-374	487	31	,	,	PUNCT
ftr-374	487	32	federal	federal	ADJ
ftr-374	487	33	income	income	NOUN
ftr-374	487	34	taxation	taxation	NOUN
ftr-374	487	35	,	,	PUNCT
ftr-374	487	36	1193	1193	NUM
ftr-374	487	37	et	et	NOUN
ftr-374	487	38	.	.	PUNCT
ftr-374	487	39	seq	seq	PROPN
ftr-374	487	40	.	.	PUNCT
ftr-374	488	1	(	(	PUNCT
ftr-374	488	2	foundation	foundation	NOUN
ftr-374	488	3	press	press	NOUN
ftr-374	488	4	6th	6th	NOUN
ftr-374	488	5	ed	ed	NOUN
ftr-374	488	6	.	.	PROPN
ftr-374	488	7	2008	2008	NUM
ftr-374	488	8	)	)	PUNCT
ftr-374	488	9	.	.	PUNCT
ftr-374	489	1	66	66	NUM
ftr-374	489	2	.	.	PUNCT
ftr-374	490	1	treas	treas	PROPN
ftr-374	490	2	.	.	PUNCT
ftr-374	491	1	reg	reg	PROPN
ftr-374	491	2	.	.	PUNCT
ftr-374	492	1	§	§	PROPN
ftr-374	492	2	1.704	1.704	NUM
ftr-374	492	3	-	-	NUM
ftr-374	492	4	3(b)(1	3(b)(1	NUM
ftr-374	492	5	)	)	PUNCT
ftr-374	492	6	.	.	PUNCT
ftr-374	493	1	see	see	VERB
ftr-374	493	2	discussion	discussion	NOUN
ftr-374	493	3	supra	supra	NOUN
ftr-374	493	4	,	,	PUNCT
ftr-374	493	5	text	text	NOUN
ftr-374	493	6	at	at	ADP
ftr-374	493	7	note	note	NOUN
ftr-374	493	8	43	43	NUM
ftr-374	493	9	.	.	PUNCT
ftr-374	494	1	see	see	VERB
ftr-374	494	2	also	also	ADV
ftr-374	494	3	treas	treas	PROPN
ftr-374	494	4	.	.	PUNCT
ftr-374	495	1	reg	reg	PROPN
ftr-374	495	2	.	.	PUNCT
ftr-374	496	1	§	§	PROPN
ftr-374	496	2	1.704–3(b)(2	1.704–3(b)(2	NUM
ftr-374	496	3	)	)	PUNCT
ftr-374	496	4	,	,	PUNCT
ftr-374	496	5	ex	ex	X
ftr-374	496	6	.	.	PUNCT
ftr-374	496	7	(	(	PUNCT
ftr-374	496	8	1)(ii	1)(ii	NUM
ftr-374	496	9	)	)	PUNCT
ftr-374	496	10	.	.	PUNCT
ftr-374	497	1	628	628	NUM
ftr-374	497	2	florida	florida	PROPN
ftr-374	497	3	tax	tax	NOUN
ftr-374	497	4	review	review	NOUN
ftr-374	498	1	[	[	X
ftr-374	498	2	vol	vol	NOUN
ftr-374	498	3	.	.	PUNCT
ftr-374	498	4	9:6	9:6	NUM
ftr-374	498	5	under	under	ADP
ftr-374	498	6	the	the	DET
ftr-374	498	7	partnership	partnership	NOUN
ftr-374	498	8	agreement	agreement	NOUN
ftr-374	498	9	,	,	PUNCT
ftr-374	498	10	the	the	DET
ftr-374	498	11	partnership	partnership	NOUN
ftr-374	498	12	’s	’s	PART
ftr-374	498	13	book	book	NOUN
ftr-374	498	14	gain	gain	NOUN
ftr-374	498	15	of	of	ADP
ftr-374	498	16	$	$	SYM
ftr-374	498	17	10,000	10,000	NUM
ftr-374	498	18	(	(	PUNCT
ftr-374	498	19	$	$	SYM
ftr-374	498	20	70,000	70,000	NUM
ftr-374	498	21	$	$	SYM
ftr-374	498	22	60,000	60,000	NUM
ftr-374	498	23	)	)	PUNCT
ftr-374	498	24	is	be	AUX
ftr-374	498	25	allocated	allocate	VERB
ftr-374	498	26	equally	equally	ADV
ftr-374	498	27	between	between	ADP
ftr-374	498	28	d	d	PROPN
ftr-374	498	29	and	and	CCONJ
ftr-374	498	30	e	e	NOUN
ftr-374	498	31	,	,	PUNCT
ftr-374	498	32	$	$	SYM
ftr-374	498	33	5,000	5,000	NUM
ftr-374	498	34	each	each	PRON
ftr-374	498	35	.	.	PUNCT
ftr-374	499	1	under	under	ADP
ftr-374	499	2	§	§	PROPN
ftr-374	499	3	704(c	704(c	PROPN
ftr-374	499	4	)	)	PUNCT
ftr-374	499	5	,	,	PUNCT
ftr-374	499	6	the	the	DET
ftr-374	499	7	partnership	partnership	NOUN
ftr-374	499	8	’s	’s	PART
ftr-374	499	9	tax	tax	NOUN
ftr-374	499	10	gain	gain	NOUN
ftr-374	499	11	,	,	PUNCT
ftr-374	499	12	$	$	SYM
ftr-374	499	13	34,000	34,000	NUM
ftr-374	499	14	(	(	PUNCT
ftr-374	499	15	$	$	SYM
ftr-374	499	16	70,000	70,000	NUM
ftr-374	499	17	$	$	SYM
ftr-374	499	18	36,000	36,000	NUM
ftr-374	499	19	)	)	PUNCT
ftr-374	499	20	,	,	PUNCT
ftr-374	499	21	is	be	AUX
ftr-374	499	22	allocated	allocate	VERB
ftr-374	499	23	$	$	SYM
ftr-374	499	24	5,000	5,000	NUM
ftr-374	499	25	to	to	ADP
ftr-374	499	26	d	d	NOUN
ftr-374	499	27	to	to	PART
ftr-374	499	28	match	match	VERB
ftr-374	499	29	d	d	PROPN
ftr-374	499	30	’s	’s	NOUN
ftr-374	499	31	book	book	NOUN
ftr-374	499	32	gain	gain	NOUN
ftr-374	499	33	,	,	PUNCT
ftr-374	499	34	and	and	CCONJ
ftr-374	499	35	$	$	SYM
ftr-374	499	36	29,000	29,000	NUM
ftr-374	499	37	to	to	ADP
ftr-374	499	38	e	e	NOUN
ftr-374	499	39	,	,	PUNCT
ftr-374	499	40	the	the	DET
ftr-374	499	41	contributing	contribute	VERB
ftr-374	499	42	partner	partner	NOUN
ftr-374	499	43	.	.	PUNCT
ftr-374	500	1	as	as	ADP
ftr-374	500	2	a	a	DET
ftr-374	500	3	result	result	NOUN
ftr-374	500	4	,	,	PUNCT
ftr-374	500	5	the	the	DET
ftr-374	500	6	partnership	partnership	NOUN
ftr-374	500	7	capital	capital	NOUN
ftr-374	500	8	account	account	NOUN
ftr-374	500	9	is	be	AUX
ftr-374	500	10	as	as	SCONJ
ftr-374	500	11	follows	follow	VERB
ftr-374	500	12	:	:	PUNCT
ftr-374	500	13	assets	asset	NOUN
ftr-374	500	14	partners	partner	NOUN
ftr-374	500	15	’	'	PUNCT
ftr-374	500	16	capital	capital	NOUN
ftr-374	500	17	accounts	account	NOUN
ftr-374	500	18	book	book	NOUN
ftr-374	500	19	basis	basis	NOUN
ftr-374	500	20	book	book	NOUN
ftr-374	500	21	basis	basis	NOUN
ftr-374	500	22	cash	cash	NOUN
ftr-374	500	23	$	$	SYM
ftr-374	500	24	100,000	100,000	NUM
ftr-374	500	25	$	$	SYM
ftr-374	500	26	100,000	100,000	NUM
ftr-374	500	27	d	d	NOUN
ftr-374	500	28	$	$	SYM
ftr-374	500	29	85,000	85,000	NUM
ftr-374	500	30	$	$	SYM
ftr-374	500	31	85,000	85,000	NUM
ftr-374	500	32	depreciable	depreciable	ADJ
ftr-374	500	33	property	property	NOUN
ftr-374	500	34	/	/	SYM
ftr-374	500	35	cash	cash	NOUN
ftr-374	501	1	$	$	SYM
ftr-374	501	2	70,000	70,000	NUM
ftr-374	501	3	$	$	SYM
ftr-374	501	4	70,000	70,000	NUM
ftr-374	501	5	e	e	NOUN
ftr-374	501	6	$	$	SYM
ftr-374	501	7	85,000	85,000	NUM
ftr-374	501	8	$	$	SYM
ftr-374	501	9	85,000	85,000	NUM
ftr-374	501	10	$	$	SYM
ftr-374	501	11	170,000	170,000	NUM
ftr-374	501	12	$	$	SYM
ftr-374	501	13	170,000	170,000	NUM
ftr-374	501	14	$	$	SYM
ftr-374	501	15	170,000	170,000	NUM
ftr-374	501	16	$	$	SYM
ftr-374	501	17	170,000	170,000	NUM
ftr-374	501	18	for	for	ADP
ftr-374	501	19	purposes	purpose	NOUN
ftr-374	501	20	of	of	ADP
ftr-374	501	21	determining	determine	VERB
ftr-374	501	22	the	the	DET
ftr-374	501	23	amount	amount	NOUN
ftr-374	501	24	of	of	ADP
ftr-374	501	25	any	any	DET
ftr-374	501	26	tax	tax	NOUN
ftr-374	501	27	gain	gain	NOUN
ftr-374	501	28	recognized	recognize	VERB
ftr-374	501	29	by	by	ADP
ftr-374	501	30	a	a	DET
ftr-374	501	31	partner	partner	NOUN
ftr-374	501	32	that	that	PRON
ftr-374	501	33	is	be	AUX
ftr-374	501	34	treated	treat	VERB
ftr-374	501	35	as	as	ADP
ftr-374	501	36	ordinary	ordinary	ADJ
ftr-374	501	37	income	income	NOUN
ftr-374	501	38	under	under	ADP
ftr-374	501	39	the	the	DET
ftr-374	501	40	section	section	NOUN
ftr-374	501	41	1245	1245	NUM
ftr-374	501	42	recapture	recapture	VERB
ftr-374	501	43	rules,67	rules,67	NOUN
ftr-374	501	44	each	each	DET
ftr-374	501	45	partner	partner	NOUN
ftr-374	501	46	will	will	AUX
ftr-374	501	47	recapture	recapture	VERB
ftr-374	501	48	the	the	DET
ftr-374	501	49	partner	partner	NOUN
ftr-374	501	50	’s	’s	PART
ftr-374	501	51	share	share	NOUN
ftr-374	501	52	of	of	ADP
ftr-374	501	53	depreciation	depreciation	NOUN
ftr-374	501	54	allocated	allocate	VERB
ftr-374	501	55	to	to	ADP
ftr-374	501	56	the	the	DET
ftr-374	501	57	partner	partner	NOUN
ftr-374	501	58	while	while	SCONJ
ftr-374	501	59	the	the	DET
ftr-374	501	60	property	property	NOUN
ftr-374	501	61	was	be	AUX
ftr-374	501	62	held	hold	VERB
ftr-374	501	63	by	by	ADP
ftr-374	501	64	the	the	DET
ftr-374	501	65	partnership.68	partnership.68	ADJ
ftr-374	501	66	curative	curative	ADJ
ftr-374	501	67	and	and	CCONJ
ftr-374	501	68	remedial	remedial	ADJ
ftr-374	501	69	allocations	allocation	NOUN
ftr-374	501	70	to	to	ADP
ftr-374	501	71	a	a	DET
ftr-374	501	72	non	non	ADJ
ftr-374	501	73	-	-	ADJ
ftr-374	501	74	contributing	contributing	ADJ
ftr-374	501	75	partner	partner	NOUN
ftr-374	501	76	as	as	ADP
ftr-374	501	77	a	a	DET
ftr-374	501	78	substitute	substitute	NOUN
ftr-374	501	79	for	for	ADP
ftr-374	501	80	depreciation	depreciation	NOUN
ftr-374	501	81	deductions	deduction	NOUN
ftr-374	501	82	are	be	AUX
ftr-374	501	83	included	include	VERB
ftr-374	501	84	in	in	ADP
ftr-374	501	85	the	the	DET
ftr-374	501	86	partner	partner	NOUN
ftr-374	501	87	’s	’s	PART
ftr-374	501	88	share	share	NOUN
ftr-374	501	89	of	of	ADP
ftr-374	501	90	section	section	NOUN
ftr-374	501	91	1245	1245	NUM
ftr-374	501	92	recapture.69	recapture.69	NOUN
ftr-374	501	93	also	also	ADV
ftr-374	501	94	,	,	PUNCT
ftr-374	502	1	curative	curative	ADJ
ftr-374	502	2	allocations	allocation	NOUN
ftr-374	502	3	of	of	ADP
ftr-374	502	4	income	income	NOUN
ftr-374	502	5	to	to	ADP
ftr-374	502	6	the	the	DET
ftr-374	502	7	contributing	contribute	VERB
ftr-374	502	8	partner	partner	NOUN
ftr-374	502	9	increase	increase	VERB
ftr-374	502	10	the	the	DET
ftr-374	502	11	non	non	ADJ
ftr-374	502	12	-	-	ADJ
ftr-374	502	13	contributing	contributing	ADJ
ftr-374	502	14	partner	partner	NOUN
ftr-374	502	15	’s	’s	PART
ftr-374	502	16	share	share	NOUN
ftr-374	502	17	of	of	ADP
ftr-374	502	18	section	section	NOUN
ftr-374	502	19	1245	1245	NUM
ftr-374	502	20	recapture.70	recapture.70	NOUN
ftr-374	502	21	curative	curative	ADJ
ftr-374	502	22	and	and	CCONJ
ftr-374	502	23	remedial	remedial	ADJ
ftr-374	502	24	allocations	allocation	NOUN
ftr-374	502	25	of	of	ADP
ftr-374	502	26	ordinary	ordinary	ADJ
ftr-374	502	27	income	income	NOUN
ftr-374	502	28	items	item	NOUN
ftr-374	502	29	to	to	ADP
ftr-374	502	30	the	the	DET
ftr-374	502	31	contributing	contribute	VERB
ftr-374	502	32	partner	partner	NOUN
ftr-374	502	33	reduce	reduce	VERB
ftr-374	502	34	the	the	DET
ftr-374	502	35	contributing	contribute	VERB
ftr-374	502	36	partner	partner	NOUN
ftr-374	502	37	’s	’s	PART
ftr-374	502	38	share	share	NOUN
ftr-374	502	39	of	of	ADP
ftr-374	502	40	section	section	NOUN
ftr-374	502	41	1245	1245	NUM
ftr-374	502	42	recapture	recapture	NOUN
ftr-374	502	43	,	,	PUNCT
ftr-374	502	44	which	which	PRON
ftr-374	502	45	has	have	AUX
ftr-374	502	46	already	already	ADV
ftr-374	502	47	been	be	AUX
ftr-374	502	48	recovered	recover	VERB
ftr-374	502	49	as	as	SCONJ
ftr-374	502	50	ordinary	ordinary	ADJ
ftr-374	502	51	income	income	NOUN
ftr-374	502	52	recognized	recognize	VERB
ftr-374	502	53	by	by	ADP
ftr-374	502	54	the	the	DET
ftr-374	502	55	contributing	contribute	VERB
ftr-374	502	56	partner.71	partner.71	NOUN
ftr-374	502	57	curative	curative	ADJ
ftr-374	502	58	allocations	allocation	NOUN
ftr-374	502	59	of	of	ADP
ftr-374	502	60	deduction	deduction	NOUN
ftr-374	502	61	items	item	NOUN
ftr-374	502	62	to	to	ADP
ftr-374	502	63	non	non	ADJ
ftr-374	502	64	-	-	ADJ
ftr-374	502	65	contributing	contribute	VERB
ftr-374	502	66	partners	partner	NOUN
ftr-374	502	67	reduce	reduce	VERB
ftr-374	502	68	the	the	DET
ftr-374	502	69	contributing	contribute	VERB
ftr-374	502	70	partner	partner	NOUN
ftr-374	502	71	’s	’s	PART
ftr-374	502	72	share	share	NOUN
ftr-374	502	73	of	of	ADP
ftr-374	502	74	section	section	NOUN
ftr-374	502	75	1245	1245	NUM
ftr-374	502	76	recapture.72	recapture.72	NOUN
ftr-374	502	77	thus	thus	ADV
ftr-374	502	78	,	,	PUNCT
ftr-374	502	79	additional	additional	ADJ
ftr-374	502	80	ordinary	ordinary	ADJ
ftr-374	502	81	income	income	NOUN
ftr-374	502	82	allocated	allocate	VERB
ftr-374	502	83	to	to	ADP
ftr-374	502	84	the	the	DET
ftr-374	502	85	contributing	contribute	VERB
ftr-374	502	86	partner	partner	NOUN
ftr-374	502	87	is	be	AUX
ftr-374	502	88	treated	treat	VERB
ftr-374	502	89	as	as	ADP
ftr-374	502	90	a	a	DET
ftr-374	502	91	recapture	recapture	NOUN
ftr-374	502	92	of	of	ADP
ftr-374	502	93	the	the	DET
ftr-374	502	94	contributing	contribute	VERB
ftr-374	502	95	partner	partner	NOUN
ftr-374	502	96	’s	’s	PART
ftr-374	502	97	67	67	NUM
ftr-374	502	98	.	.	PUNCT
ftr-374	503	1	irc	irc	PROPN
ftr-374	503	2	§	§	PROPN
ftr-374	503	3	1245(a	1245(a	NUM
ftr-374	503	4	)	)	PUNCT
ftr-374	503	5	requires	require	VERB
ftr-374	503	6	that	that	SCONJ
ftr-374	503	7	on	on	ADP
ftr-374	503	8	any	any	DET
ftr-374	503	9	disposition	disposition	NOUN
ftr-374	503	10	of	of	ADP
ftr-374	503	11	depreciable	depreciable	ADJ
ftr-374	503	12	personal	personal	ADJ
ftr-374	503	13	property	property	NOUN
ftr-374	503	14	,	,	PUNCT
ftr-374	503	15	the	the	DET
ftr-374	503	16	transferor	transferor	NOUN
ftr-374	503	17	will	will	AUX
ftr-374	503	18	recognize	recognize	VERB
ftr-374	503	19	as	as	ADP
ftr-374	503	20	ordinary	ordinary	ADJ
ftr-374	503	21	gain	gain	NOUN
ftr-374	503	22	the	the	DET
ftr-374	503	23	lesser	less	ADJ
ftr-374	503	24	of	of	ADP
ftr-374	503	25	the	the	DET
ftr-374	503	26	amount	amount	NOUN
ftr-374	503	27	realized	realize	VERB
ftr-374	503	28	(	(	PUNCT
ftr-374	503	29	or	or	CCONJ
ftr-374	503	30	fair	fair	ADJ
ftr-374	503	31	market	market	NOUN
ftr-374	503	32	value	value	NOUN
ftr-374	503	33	of	of	ADP
ftr-374	503	34	the	the	DET
ftr-374	503	35	property	property	NOUN
ftr-374	503	36	)	)	PUNCT
ftr-374	503	37	over	over	ADP
ftr-374	503	38	its	its	PRON
ftr-374	503	39	adjusted	adjusted	ADJ
ftr-374	503	40	basis	basis	NOUN
ftr-374	503	41	,	,	PUNCT
ftr-374	503	42	or	or	CCONJ
ftr-374	503	43	the	the	DET
ftr-374	503	44	amount	amount	NOUN
ftr-374	503	45	of	of	ADP
ftr-374	503	46	basis	basis	NOUN
ftr-374	503	47	recomputed	recompute	VERB
ftr-374	503	48	by	by	ADP
ftr-374	503	49	adding	add	VERB
ftr-374	503	50	back	back	ADP
ftr-374	503	51	all	all	DET
ftr-374	503	52	adjustments	adjustment	NOUN
ftr-374	503	53	such	such	ADJ
ftr-374	503	54	as	as	ADP
ftr-374	503	55	depreciation	depreciation	NOUN
ftr-374	503	56	over	over	ADP
ftr-374	503	57	adjusted	adjusted	ADJ
ftr-374	503	58	basis	basis	NOUN
ftr-374	503	59	.	.	PUNCT
ftr-374	504	1	in	in	ADP
ftr-374	504	2	other	other	ADJ
ftr-374	504	3	words	word	NOUN
ftr-374	504	4	,	,	PUNCT
ftr-374	504	5	§	§	PROPN
ftr-374	504	6	1245	1245	NUM
ftr-374	504	7	recaptures	recapture	NOUN
ftr-374	504	8	as	as	ADP
ftr-374	504	9	ordinary	ordinary	ADJ
ftr-374	504	10	income	income	NOUN
ftr-374	504	11	the	the	DET
ftr-374	504	12	lesser	less	ADJ
ftr-374	504	13	of	of	ADP
ftr-374	504	14	gain	gain	NOUN
ftr-374	504	15	recognized	recognize	VERB
ftr-374	504	16	or	or	CCONJ
ftr-374	504	17	past	past	ADJ
ftr-374	504	18	depreciation	depreciation	NOUN
ftr-374	504	19	deductions	deduction	NOUN
ftr-374	504	20	.	.	PUNCT
ftr-374	505	1	68	68	NUM
ftr-374	505	2	.	.	PUNCT
ftr-374	506	1	treas	treas	PROPN
ftr-374	506	2	.	.	PUNCT
ftr-374	507	1	reg	reg	PROPN
ftr-374	507	2	.	.	PUNCT
ftr-374	508	1	§	§	PROPN
ftr-374	508	2	1.1245	1.1245	NUM
ftr-374	508	3	-	-	PUNCT
ftr-374	508	4	1(e)(2)(ii)(a	1(e)(2)(ii)(a	NUM
ftr-374	508	5	)	)	PUNCT
ftr-374	508	6	.	.	PUNCT
ftr-374	509	1	69	69	NUM
ftr-374	509	2	.	.	PUNCT
ftr-374	510	1	treas	treas	PROPN
ftr-374	510	2	.	.	PUNCT
ftr-374	511	1	reg	reg	PROPN
ftr-374	511	2	.	.	PUNCT
ftr-374	512	1	§	§	PROPN
ftr-374	512	2	1.1245	1.1245	NUM
ftr-374	512	3	-	-	PUNCT
ftr-374	512	4	1(e)(2)(ii)(c)(2	1(e)(2)(ii)(c)(2	NUM
ftr-374	512	5	)	)	PUNCT
ftr-374	512	6	and	and	CCONJ
ftr-374	512	7	(	(	PUNCT
ftr-374	512	8	3	3	NUM
ftr-374	512	9	)	)	PUNCT
ftr-374	512	10	.	.	PUNCT
ftr-374	513	1	70	70	NUM
ftr-374	513	2	.	.	PUNCT
ftr-374	514	1	treas	treas	PROPN
ftr-374	514	2	.	.	PUNCT
ftr-374	515	1	reg	reg	PROPN
ftr-374	515	2	.	.	PUNCT
ftr-374	516	1	§	§	PROPN
ftr-374	516	2	1.1245	1.1245	NUM
ftr-374	516	3	-	-	PUNCT
ftr-374	516	4	1(e)(2)(ii)(c)(2	1(e)(2)(ii)(c)(2	NUM
ftr-374	516	5	)	)	PUNCT
ftr-374	516	6	.	.	PUNCT
ftr-374	517	1	71	71	NUM
ftr-374	517	2	.	.	PUNCT
ftr-374	518	1	treas	treas	PROPN
ftr-374	518	2	.	.	PUNCT
ftr-374	519	1	reg	reg	PROPN
ftr-374	519	2	.	.	PUNCT
ftr-374	520	1	§	§	PROPN
ftr-374	520	2	1.1245	1.1245	NUM
ftr-374	520	3	-	-	SYM
ftr-374	520	4	1(e)(2)(ii)(c	1(e)(2)(ii)(c	NUM
ftr-374	520	5	)	)	PUNCT
ftr-374	520	6	.	.	PUNCT
ftr-374	521	1	72	72	NUM
ftr-374	521	2	.	.	PUNCT
ftr-374	522	1	i	i	PRON
ftr-374	522	2	d.	d.	PROPN
ftr-374	522	3	recall	recall	VERB
ftr-374	522	4	that	that	SCONJ
ftr-374	522	5	the	the	DET
ftr-374	522	6	non	non	ADJ
ftr-374	522	7	-	-	ADJ
ftr-374	522	8	contributing	contributing	ADJ
ftr-374	522	9	partner	partner	NOUN
ftr-374	522	10	’s	’s	PART
ftr-374	522	11	share	share	NOUN
ftr-374	522	12	of	of	ADP
ftr-374	522	13	tax	tax	NOUN
ftr-374	522	14	depreciation	depreciation	NOUN
ftr-374	522	15	can	can	AUX
ftr-374	522	16	be	be	AUX
ftr-374	522	17	enhanced	enhance	VERB
ftr-374	522	18	either	either	CCONJ
ftr-374	522	19	by	by	ADP
ftr-374	522	20	curative	curative	ADJ
ftr-374	522	21	allocations	allocation	NOUN
ftr-374	522	22	of	of	ADP
ftr-374	522	23	income	income	NOUN
ftr-374	522	24	items	item	NOUN
ftr-374	522	25	to	to	ADP
ftr-374	522	26	the	the	DET
ftr-374	522	27	contributing	contribute	VERB
ftr-374	522	28	partner	partner	NOUN
ftr-374	522	29	or	or	CCONJ
ftr-374	522	30	curative	curative	ADJ
ftr-374	522	31	items	item	NOUN
ftr-374	522	32	of	of	ADP
ftr-374	522	33	deduction	deduction	NOUN
ftr-374	522	34	to	to	ADP
ftr-374	522	35	the	the	DET
ftr-374	522	36	non	non	ADJ
ftr-374	522	37	-	-	ADJ
ftr-374	522	38	contributing	contributing	ADJ
ftr-374	522	39	partner	partner	NOUN
ftr-374	522	40	.	.	PUNCT
ftr-374	523	1	see	see	VERB
ftr-374	523	2	supra	supra	NOUN
ftr-374	523	3	,	,	PUNCT
ftr-374	523	4	text	text	NOUN
ftr-374	523	5	at	at	ADP
ftr-374	523	6	note	note	NOUN
ftr-374	523	7	60	60	NUM
ftr-374	523	8	.	.	PUNCT
ftr-374	523	9	2009	2009	NUM
ftr-374	523	10	]	]	PUNCT
ftr-374	523	11	built	build	VERB
ftr-374	523	12	-	-	PUNCT
ftr-374	523	13	in	in	ADP
ftr-374	523	14	gain	gain	NOUN
ftr-374	523	15	and	and	CCONJ
ftr-374	523	16	built	build	VERB
ftr-374	523	17	-	-	PUNCT
ftr-374	523	18	in	in	ADP
ftr-374	523	19	loss	loss	NOUN
ftr-374	523	20	629	629	NUM
ftr-374	523	21	depreciation	depreciation	NOUN
ftr-374	523	22	deductions	deduction	NOUN
ftr-374	523	23	,	,	PUNCT
ftr-374	523	24	but	but	CCONJ
ftr-374	523	25	not	not	PART
ftr-374	523	26	in	in	ADP
ftr-374	523	27	an	an	DET
ftr-374	523	28	amount	amount	NOUN
ftr-374	523	29	in	in	ADP
ftr-374	523	30	excess	excess	NOUN
ftr-374	523	31	of	of	ADP
ftr-374	523	32	the	the	DET
ftr-374	523	33	depreciation	depreciation	NOUN
ftr-374	523	34	claimed	claim	VERB
ftr-374	523	35	by	by	ADP
ftr-374	523	36	the	the	DET
ftr-374	523	37	contributing	contribute	VERB
ftr-374	523	38	partner.73	partner.73	PROPN
ftr-374	523	39	f.	f.	NOUN
ftr-374	523	40	distribution	distribution	NOUN
ftr-374	523	41	of	of	ADP
ftr-374	523	42	built	build	VERB
ftr-374	523	43	-	-	PUNCT
ftr-374	523	44	in	in	ADP
ftr-374	523	45	gain	gain	NOUN
ftr-374	523	46	property	property	NOUN
ftr-374	523	47	to	to	ADP
ftr-374	523	48	a	a	DET
ftr-374	523	49	non	non	ADJ
ftr-374	523	50	-	-	ADJ
ftr-374	523	51	contributing	contributing	ADJ
ftr-374	523	52	partner	partner	NOUN
ftr-374	523	53	the	the	DET
ftr-374	523	54	allocation	allocation	NOUN
ftr-374	523	55	of	of	ADP
ftr-374	523	56	recognized	recognize	VERB
ftr-374	523	57	built	build	VERB
ftr-374	523	58	-	-	PUNCT
ftr-374	523	59	in	in	ADP
ftr-374	523	60	gain	gain	NOUN
ftr-374	523	61	or	or	CCONJ
ftr-374	523	62	loss	loss	NOUN
ftr-374	523	63	to	to	ADP
ftr-374	523	64	the	the	DET
ftr-374	523	65	contributing	contribute	VERB
ftr-374	523	66	partner	partner	NOUN
ftr-374	523	67	under	under	ADP
ftr-374	523	68	section	section	NOUN
ftr-374	523	69	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	523	70	)	)	PUNCT
ftr-374	523	71	is	be	AUX
ftr-374	523	72	not	not	PART
ftr-374	523	73	possible	possible	ADJ
ftr-374	523	74	if	if	SCONJ
ftr-374	523	75	the	the	DET
ftr-374	523	76	contributing	contribute	VERB
ftr-374	523	77	partner	partner	NOUN
ftr-374	523	78	leaves	leave	VERB
ftr-374	523	79	the	the	DET
ftr-374	523	80	partnership	partnership	NOUN
ftr-374	523	81	before	before	SCONJ
ftr-374	523	82	the	the	DET
ftr-374	523	83	gain	gain	NOUN
ftr-374	523	84	is	be	AUX
ftr-374	523	85	recognized	recognize	VERB
ftr-374	523	86	,	,	PUNCT
ftr-374	523	87	or	or	CCONJ
ftr-374	523	88	if	if	SCONJ
ftr-374	523	89	the	the	DET
ftr-374	523	90	property	property	NOUN
ftr-374	523	91	is	be	AUX
ftr-374	523	92	distributed	distribute	VERB
ftr-374	523	93	to	to	ADP
ftr-374	523	94	another	another	DET
ftr-374	523	95	partner	partner	NOUN
ftr-374	523	96	without	without	ADP
ftr-374	523	97	partnership	partnership	NOUN
ftr-374	523	98	level	level	NOUN
ftr-374	523	99	recognition	recognition	NOUN
ftr-374	523	100	of	of	ADP
ftr-374	523	101	the	the	DET
ftr-374	523	102	pre	pre	NOUN
ftr-374	523	103	-	-	ADJ
ftr-374	523	104	contribution	contribution	ADJ
ftr-374	523	105	gain	gain	NOUN
ftr-374	523	106	.	.	PUNCT
ftr-374	524	1	sections	section	NOUN
ftr-374	524	2	704(c)(1)(b	704(c)(1)(b	NUM
ftr-374	524	3	)	)	PUNCT
ftr-374	524	4	and	and	CCONJ
ftr-374	524	5	737	737	NUM
ftr-374	524	6	restrict	restrict	VERB
ftr-374	524	7	these	these	DET
ftr-374	524	8	potential	potential	ADJ
ftr-374	524	9	routes	route	NOUN
ftr-374	524	10	of	of	ADP
ftr-374	524	11	escape	escape	NOUN
ftr-374	524	12	from	from	ADP
ftr-374	524	13	the	the	DET
ftr-374	524	14	built	build	VERB
ftr-374	524	15	-	-	PUNCT
ftr-374	524	16	in	in	ADP
ftr-374	524	17	gain	gain	NOUN
ftr-374	524	18	or	or	CCONJ
ftr-374	524	19	loss	loss	NOUN
ftr-374	524	20	of	of	ADP
ftr-374	524	21	contributed	contribute	VERB
ftr-374	524	22	property	property	NOUN
ftr-374	524	23	by	by	ADP
ftr-374	524	24	requiring	require	VERB
ftr-374	524	25	the	the	DET
ftr-374	524	26	contributing	contribute	VERB
ftr-374	524	27	partner	partner	NOUN
ftr-374	524	28	to	to	PART
ftr-374	524	29	recognize	recognize	VERB
ftr-374	524	30	the	the	DET
ftr-374	524	31	built	build	VERB
ftr-374	524	32	-	-	PUNCT
ftr-374	524	33	in	in	ADP
ftr-374	524	34	gain	gain	NOUN
ftr-374	524	35	or	or	CCONJ
ftr-374	524	36	loss	loss	NOUN
ftr-374	524	37	.	.	PUNCT
ftr-374	525	1	1	1	X
ftr-374	525	2	.	.	X
ftr-374	525	3	distributions	distribution	NOUN
ftr-374	525	4	to	to	ADP
ftr-374	525	5	other	other	ADJ
ftr-374	525	6	partners	partner	NOUN
ftr-374	525	7	while	while	SCONJ
ftr-374	525	8	the	the	DET
ftr-374	525	9	contributing	contribute	VERB
ftr-374	525	10	partner	partner	NOUN
ftr-374	525	11	remains	remain	VERB
ftr-374	525	12	a	a	DET
ftr-374	525	13	partner	partner	NOUN
ftr-374	525	14	section	section	NOUN
ftr-374	525	15	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	525	16	)	)	PUNCT
ftr-374	525	17	requires	require	VERB
ftr-374	525	18	the	the	DET
ftr-374	525	19	contributing	contribute	VERB
ftr-374	525	20	partner	partner	NOUN
ftr-374	525	21	to	to	PART
ftr-374	525	22	recognize	recognize	VERB
ftr-374	525	23	gain	gain	NOUN
ftr-374	525	24	or	or	CCONJ
ftr-374	525	25	loss	loss	NOUN
ftr-374	525	26	on	on	ADP
ftr-374	525	27	the	the	DET
ftr-374	525	28	distribution	distribution	NOUN
ftr-374	525	29	of	of	ADP
ftr-374	525	30	contributed	contribute	VERB
ftr-374	525	31	property	property	NOUN
ftr-374	525	32	subject	subject	NOUN
ftr-374	525	33	to	to	ADP
ftr-374	525	34	section	section	NOUN
ftr-374	525	35	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	525	36	)	)	PUNCT
ftr-374	525	37	to	to	ADP
ftr-374	525	38	a	a	DET
ftr-374	525	39	partner	partner	NOUN
ftr-374	525	40	other	other	ADJ
ftr-374	525	41	than	than	ADP
ftr-374	525	42	the	the	DET
ftr-374	525	43	contributing	contribute	VERB
ftr-374	525	44	partner	partner	NOUN
ftr-374	525	45	within	within	ADP
ftr-374	525	46	seven	seven	NUM
ftr-374	525	47	years	year	NOUN
ftr-374	525	48	of	of	ADP
ftr-374	525	49	the	the	DET
ftr-374	525	50	date	date	NOUN
ftr-374	525	51	of	of	ADP
ftr-374	525	52	contribution	contribution	NOUN
ftr-374	525	53	.	.	PUNCT
ftr-374	526	1	the	the	DET
ftr-374	526	2	contributing	contribute	VERB
ftr-374	526	3	partner	partner	NOUN
ftr-374	526	4	’s	’s	PART
ftr-374	526	5	gain	gain	NOUN
ftr-374	526	6	or	or	CCONJ
ftr-374	526	7	loss	loss	NOUN
ftr-374	526	8	is	be	AUX
ftr-374	526	9	the	the	DET
ftr-374	526	10	amount	amount	NOUN
ftr-374	526	11	that	that	PRON
ftr-374	526	12	would	would	AUX
ftr-374	526	13	have	have	AUX
ftr-374	526	14	been	be	AUX
ftr-374	526	15	allocated	allocate	VERB
ftr-374	526	16	to	to	ADP
ftr-374	526	17	the	the	DET
ftr-374	526	18	contributing	contribute	VERB
ftr-374	526	19	partner	partner	NOUN
ftr-374	526	20	if	if	SCONJ
ftr-374	526	21	the	the	DET
ftr-374	526	22	partnership	partnership	NOUN
ftr-374	526	23	had	have	AUX
ftr-374	526	24	sold	sell	VERB
ftr-374	526	25	the	the	DET
ftr-374	526	26	property	property	NOUN
ftr-374	526	27	to	to	ADP
ftr-374	526	28	the	the	DET
ftr-374	526	29	distributee	distributee	NOUN
ftr-374	526	30	partner	partner	NOUN
ftr-374	526	31	for	for	ADP
ftr-374	526	32	its	its	PRON
ftr-374	526	33	fair	fair	ADJ
ftr-374	526	34	market	market	NOUN
ftr-374	526	35	value	value	NOUN
ftr-374	526	36	.	.	PUNCT
ftr-374	527	1	the	the	DET
ftr-374	527	2	amount	amount	NOUN
ftr-374	527	3	of	of	ADP
ftr-374	527	4	pre	pre	NOUN
ftr-374	527	5	-	-	NOUN
ftr-374	527	6	contribution	contribution	NOUN
ftr-374	527	7	built	build	VERB
ftr-374	527	8	-	-	PUNCT
ftr-374	527	9	in	in	ADP
ftr-374	527	10	gain	gain	NOUN
ftr-374	527	11	or	or	CCONJ
ftr-374	527	12	loss	loss	NOUN
ftr-374	527	13	remaining	remain	VERB
ftr-374	527	14	in	in	ADP
ftr-374	527	15	the	the	DET
ftr-374	527	16	contributed	contribute	VERB
ftr-374	527	17	property	property	NOUN
ftr-374	527	18	on	on	ADP
ftr-374	527	19	the	the	DET
ftr-374	527	20	date	date	NOUN
ftr-374	527	21	of	of	ADP
ftr-374	527	22	its	its	PRON
ftr-374	527	23	distribution	distribution	NOUN
ftr-374	527	24	will	will	AUX
ftr-374	527	25	depend	depend	VERB
ftr-374	527	26	on	on	ADP
ftr-374	527	27	allocations	allocation	NOUN
ftr-374	527	28	of	of	ADP
ftr-374	527	29	income	income	NOUN
ftr-374	527	30	and	and	CCONJ
ftr-374	527	31	deductions	deduction	NOUN
ftr-374	527	32	,	,	PUNCT
ftr-374	527	33	such	such	ADJ
ftr-374	527	34	as	as	ADP
ftr-374	527	35	depreciation	depreciation	NOUN
ftr-374	527	36	,	,	PUNCT
ftr-374	527	37	during	during	ADP
ftr-374	527	38	the	the	DET
ftr-374	527	39	period	period	NOUN
ftr-374	527	40	that	that	PRON
ftr-374	527	41	the	the	DET
ftr-374	527	42	property	property	NOUN
ftr-374	527	43	is	be	AUX
ftr-374	527	44	held	hold	VERB
ftr-374	527	45	by	by	ADP
ftr-374	527	46	the	the	DET
ftr-374	527	47	partnership	partnership	NOUN
ftr-374	527	48	.	.	PUNCT
ftr-374	528	1	thus	thus	ADV
ftr-374	528	2	,	,	PUNCT
ftr-374	528	3	the	the	DET
ftr-374	528	4	amount	amount	NOUN
ftr-374	528	5	of	of	ADP
ftr-374	528	6	gain	gain	NOUN
ftr-374	528	7	or	or	CCONJ
ftr-374	528	8	loss	loss	NOUN
ftr-374	528	9	recognized	recognize	VERB
ftr-374	528	10	will	will	AUX
ftr-374	528	11	depend	depend	VERB
ftr-374	528	12	on	on	ADP
ftr-374	528	13	the	the	DET
ftr-374	528	14	particular	particular	ADJ
ftr-374	528	15	allocation	allocation	NOUN
ftr-374	528	16	method	method	NOUN
ftr-374	528	17	adopted	adopt	VERB
ftr-374	528	18	by	by	ADP
ftr-374	528	19	the	the	DET
ftr-374	528	20	partnership	partnership	NOUN
ftr-374	528	21	,	,	PUNCT
ftr-374	528	22	e.g.	e.g.	ADV
ftr-374	528	23	,	,	PUNCT
ftr-374	528	24	traditional	traditional	ADJ
ftr-374	528	25	method	method	NOUN
ftr-374	528	26	with	with	ADP
ftr-374	528	27	the	the	DET
ftr-374	528	28	ceiling	ceiling	NOUN
ftr-374	528	29	rule	rule	NOUN
ftr-374	528	30	versus	versus	ADP
ftr-374	528	31	curative	curative	ADJ
ftr-374	528	32	or	or	CCONJ
ftr-374	528	33	remedial	remedial	ADJ
ftr-374	528	34	allocations.74	allocations.74	NOUN
ftr-374	528	35	the	the	DET
ftr-374	528	36	character	character	NOUN
ftr-374	528	37	of	of	ADP
ftr-374	528	38	the	the	DET
ftr-374	528	39	contributing	contribute	VERB
ftr-374	528	40	partner	partner	NOUN
ftr-374	528	41	’s	’s	PART
ftr-374	528	42	gain	gain	NOUN
ftr-374	528	43	or	or	CCONJ
ftr-374	528	44	loss	loss	NOUN
ftr-374	528	45	is	be	AUX
ftr-374	528	46	the	the	DET
ftr-374	528	47	same	same	ADJ
ftr-374	528	48	as	as	SCONJ
ftr-374	528	49	it	it	PRON
ftr-374	528	50	would	would	AUX
ftr-374	528	51	have	have	AUX
ftr-374	528	52	been	be	AUX
ftr-374	528	53	if	if	SCONJ
ftr-374	528	54	the	the	DET
ftr-374	528	55	property	property	NOUN
ftr-374	528	56	had	have	AUX
ftr-374	528	57	been	be	AUX
ftr-374	528	58	sold	sell	VERB
ftr-374	528	59	by	by	ADP
ftr-374	528	60	the	the	DET
ftr-374	528	61	partnership	partnership	NOUN
ftr-374	528	62	to	to	ADP
ftr-374	528	63	the	the	DET
ftr-374	528	64	distributee	distributee	NOUN
ftr-374	528	65	partner.75	partner.75	ADJ
ftr-374	528	66	example	example	NOUN
ftr-374	528	67	11	11	NUM
ftr-374	528	68	in	in	ADP
ftr-374	528	69	example	example	NOUN
ftr-374	528	70	9b	9b	NOUN
ftr-374	528	71	,	,	PUNCT
ftr-374	528	72	using	use	VERB
ftr-374	528	73	curative	curative	ADJ
ftr-374	528	74	allocations	allocation	NOUN
ftr-374	528	75	,	,	PUNCT
ftr-374	528	76	after	after	ADP
ftr-374	528	77	three	three	NUM
ftr-374	528	78	years	year	NOUN
ftr-374	528	79	of	of	ADP
ftr-374	528	80	depreciation	depreciation	NOUN
ftr-374	528	81	the	the	DET
ftr-374	528	82	partnership	partnership	NOUN
ftr-374	528	83	capital	capital	NOUN
ftr-374	528	84	account	account	NOUN
ftr-374	528	85	is	be	AUX
ftr-374	528	86	as	as	SCONJ
ftr-374	528	87	follows	follow	VERB
ftr-374	528	88	:	:	PUNCT
ftr-374	528	89	assets	asset	NOUN
ftr-374	528	90	partners	partner	NOUN
ftr-374	528	91	’	'	PUNCT
ftr-374	528	92	capital	capital	NOUN
ftr-374	528	93	accounts	account	NOUN
ftr-374	528	94	book	book	NOUN
ftr-374	528	95	basis	basis	NOUN
ftr-374	528	96	book	book	NOUN
ftr-374	528	97	basis	basis	NOUN
ftr-374	528	98	cash	cash	NOUN
ftr-374	528	99	$	$	SYM
ftr-374	528	100	112,000	112,000	NUM
ftr-374	528	101	$	$	SYM
ftr-374	528	102	112,000	112,000	NUM
ftr-374	528	103	d	d	SYM
ftr-374	528	104	$	$	SYM
ftr-374	528	105	76,000	76,000	NUM
ftr-374	528	106	$	$	SYM
ftr-374	528	107	76,000	76,000	NUM
ftr-374	528	108	depreciable	depreciable	ADJ
ftr-374	528	109	property	property	NOUN
ftr-374	528	110	$	$	SYM
ftr-374	528	111	40,000	40,000	NUM
ftr-374	528	112	$	$	SYM
ftr-374	528	113	16,000	16,000	NUM
ftr-374	528	114	e	e	NOUN
ftr-374	528	115	$	$	SYM
ftr-374	528	116	76,000	76,000	NUM
ftr-374	528	117	$	$	SYM
ftr-374	528	118	52,000	52,000	NUM
ftr-374	528	119	$	$	SYM
ftr-374	528	120	152,000	152,000	NUM
ftr-374	528	121	$	$	SYM
ftr-374	528	122	128,000	128,000	NUM
ftr-374	528	123	$	$	SYM
ftr-374	528	124	152,000	152,000	NUM
ftr-374	528	125	$	$	SYM
ftr-374	528	126	128,000	128,000	NUM
ftr-374	528	127	73	73	NUM
ftr-374	528	128	.	.	PUNCT
ftr-374	529	1	treas	treas	PROPN
ftr-374	529	2	.	.	PUNCT
ftr-374	530	1	reg	reg	PROPN
ftr-374	530	2	.	.	PUNCT
ftr-374	531	1	§	§	PROPN
ftr-374	531	2	1.1245	1.1245	NUM
ftr-374	531	3	-	-	PUNCT
ftr-374	531	4	1(e)(2)(ii)(c)(2	1(e)(2)(ii)(c)(2	NUM
ftr-374	531	5	)	)	PUNCT
ftr-374	531	6	and	and	CCONJ
ftr-374	531	7	(	(	PUNCT
ftr-374	531	8	3	3	X
ftr-374	531	9	)	)	PUNCT
ftr-374	531	10	each	each	PRON
ftr-374	531	11	provide	provide	VERB
ftr-374	531	12	for	for	ADP
ftr-374	531	13	a	a	DET
ftr-374	531	14	reduction	reduction	NOUN
ftr-374	531	15	in	in	ADP
ftr-374	531	16	the	the	DET
ftr-374	531	17	recapture	recapture	NOUN
ftr-374	531	18	amount	amount	NOUN
ftr-374	531	19	but	but	CCONJ
ftr-374	531	20	not	not	PART
ftr-374	531	21	below	below	ADP
ftr-374	531	22	zero	zero	NUM
ftr-374	531	23	.	.	PUNCT
ftr-374	532	1	74	74	NUM
ftr-374	532	2	.	.	PUNCT
ftr-374	533	1	see	see	VERB
ftr-374	533	2	treas	treas	PROPN
ftr-374	533	3	.	.	PUNCT
ftr-374	534	1	reg	reg	PROPN
ftr-374	534	2	.	.	PUNCT
ftr-374	535	1	§	§	PROPN
ftr-374	535	2	1.704	1.704	NUM
ftr-374	535	3	-	-	NUM
ftr-374	535	4	4(a)(5	4(a)(5	NUM
ftr-374	535	5	)	)	PUNCT
ftr-374	535	6	,	,	PUNCT
ftr-374	535	7	ex	ex	X
ftr-374	535	8	.	.	PUNCT
ftr-374	535	9	(	(	PUNCT
ftr-374	535	10	1	1	NUM
ftr-374	535	11	)	)	PUNCT
ftr-374	535	12	–	–	PUNCT
ftr-374	535	13	(	(	PUNCT
ftr-374	535	14	3	3	NUM
ftr-374	535	15	)	)	PUNCT
ftr-374	535	16	.	.	PUNCT
ftr-374	536	1	75	75	NUM
ftr-374	536	2	treas	trea	NOUN
ftr-374	536	3	.	.	PUNCT
ftr-374	537	1	reg	reg	PROPN
ftr-374	537	2	.	.	PUNCT
ftr-374	538	1	§	§	PROPN
ftr-374	538	2	1.704	1.704	NUM
ftr-374	538	3	-	-	NUM
ftr-374	538	4	4(b	4(b	NUM
ftr-374	538	5	)	)	PUNCT
ftr-374	538	6	.	.	PUNCT
ftr-374	539	1	630	630	NUM
ftr-374	539	2	florida	florida	PROPN
ftr-374	539	3	tax	tax	NOUN
ftr-374	539	4	review	review	NOUN
ftr-374	539	5	[	[	X
ftr-374	539	6	vol	vol	NOUN
ftr-374	539	7	.	.	PUNCT
ftr-374	539	8	9:6	9:6	NUM
ftr-374	539	9	assume	assume	VERB
ftr-374	539	10	that	that	SCONJ
ftr-374	539	11	the	the	DET
ftr-374	539	12	property	property	NOUN
ftr-374	539	13	is	be	AUX
ftr-374	539	14	distributed	distribute	VERB
ftr-374	539	15	to	to	ADP
ftr-374	539	16	d	d	PROPN
ftr-374	539	17	in	in	ADP
ftr-374	539	18	a	a	DET
ftr-374	539	19	partial	partial	ADJ
ftr-374	539	20	reduction	reduction	NOUN
ftr-374	539	21	of	of	ADP
ftr-374	539	22	d	d	PROPN
ftr-374	539	23	’s	’s	NOUN
ftr-374	539	24	partnership	partnership	NOUN
ftr-374	539	25	interest	interest	NOUN
ftr-374	539	26	when	when	SCONJ
ftr-374	539	27	fair	fair	ADJ
ftr-374	539	28	market	market	NOUN
ftr-374	539	29	value	value	NOUN
ftr-374	539	30	of	of	ADP
ftr-374	539	31	the	the	DET
ftr-374	539	32	depreciable	depreciable	ADJ
ftr-374	539	33	property	property	NOUN
ftr-374	539	34	is	be	AUX
ftr-374	539	35	the	the	DET
ftr-374	539	36	same	same	ADJ
ftr-374	539	37	as	as	ADP
ftr-374	539	38	its	its	PRON
ftr-374	539	39	book	book	NOUN
ftr-374	539	40	value	value	NOUN
ftr-374	539	41	,	,	PUNCT
ftr-374	539	42	$	$	SYM
ftr-374	539	43	40,000	40,000	NUM
ftr-374	539	44	.	.	PUNCT
ftr-374	540	1	if	if	SCONJ
ftr-374	540	2	the	the	DET
ftr-374	540	3	partnership	partnership	NOUN
ftr-374	540	4	had	have	AUX
ftr-374	540	5	sold	sell	VERB
ftr-374	540	6	the	the	DET
ftr-374	540	7	depreciable	depreciable	ADJ
ftr-374	540	8	property	property	NOUN
ftr-374	540	9	for	for	ADP
ftr-374	540	10	$	$	SYM
ftr-374	540	11	40,000	40,000	NUM
ftr-374	540	12	,	,	PUNCT
ftr-374	540	13	the	the	DET
ftr-374	540	14	partnership	partnership	NOUN
ftr-374	540	15	’s	’s	PART
ftr-374	540	16	$	$	SYM
ftr-374	540	17	24,000	24,000	NUM
ftr-374	540	18	of	of	ADP
ftr-374	540	19	tax	tax	NOUN
ftr-374	540	20	gain	gain	NOUN
ftr-374	540	21	(	(	PUNCT
ftr-374	540	22	$	$	SYM
ftr-374	540	23	40,000	40,000	NUM
ftr-374	540	24	$	$	SYM
ftr-374	540	25	16,000	16,000	NUM
ftr-374	540	26	)	)	PUNCT
ftr-374	540	27	would	would	AUX
ftr-374	540	28	have	have	AUX
ftr-374	540	29	been	be	AUX
ftr-374	540	30	allocated	allocate	VERB
ftr-374	540	31	to	to	ADP
ftr-374	540	32	e	e	PROPN
ftr-374	540	33	(	(	PUNCT
ftr-374	540	34	there	there	PRON
ftr-374	540	35	is	be	VERB
ftr-374	540	36	no	no	DET
ftr-374	540	37	book	book	NOUN
ftr-374	540	38	gain).76	gain).76	PROPN
ftr-374	540	39	thus	thus	ADV
ftr-374	540	40	,	,	PUNCT
ftr-374	540	41	e	e	PRON
ftr-374	540	42	must	must	AUX
ftr-374	540	43	recognize	recognize	VERB
ftr-374	540	44	$	$	SYM
ftr-374	540	45	24,000	24,000	NUM
ftr-374	540	46	of	of	ADP
ftr-374	540	47	tax	tax	NOUN
ftr-374	540	48	gain	gain	NOUN
ftr-374	540	49	on	on	ADP
ftr-374	540	50	the	the	DET
ftr-374	540	51	distribution	distribution	NOUN
ftr-374	540	52	to	to	ADP
ftr-374	540	53	d.77	d.77	ADV
ftr-374	540	54	e	e	VERB
ftr-374	540	55	’s	’s	PART
ftr-374	540	56	basis	basis	NOUN
ftr-374	540	57	in	in	ADP
ftr-374	540	58	e	e	PROPN
ftr-374	540	59	’s	’s	NOUN
ftr-374	540	60	partnership	partnership	NOUN
ftr-374	540	61	interest	interest	NOUN
ftr-374	540	62	is	be	AUX
ftr-374	540	63	adjusted	adjust	VERB
ftr-374	540	64	for	for	ADP
ftr-374	540	65	the	the	DET
ftr-374	540	66	gain	gain	NOUN
ftr-374	540	67	recognized	recognize	VERB
ftr-374	540	68	by	by	ADP
ftr-374	540	69	e.78	e.78	PROPN
ftr-374	540	70	likewise	likewise	ADV
ftr-374	540	71	,	,	PUNCT
ftr-374	540	72	the	the	DET
ftr-374	540	73	partnership	partnership	NOUN
ftr-374	540	74	’s	’s	PART
ftr-374	540	75	basis	basis	NOUN
ftr-374	540	76	in	in	ADP
ftr-374	540	77	the	the	DET
ftr-374	540	78	property	property	NOUN
ftr-374	540	79	is	be	AUX
ftr-374	540	80	adjusted	adjust	VERB
ftr-374	540	81	to	to	PART
ftr-374	540	82	reflect	reflect	VERB
ftr-374	540	83	gain	gain	NOUN
ftr-374	540	84	or	or	CCONJ
ftr-374	540	85	loss	loss	NOUN
ftr-374	540	86	recognized	recognize	VERB
ftr-374	540	87	by	by	ADP
ftr-374	540	88	the	the	DET
ftr-374	540	89	contributing	contribute	VERB
ftr-374	540	90	partner.79	partner.79	NOUN
ftr-374	540	91	analysis	analysis	NOUN
ftr-374	540	92	of	of	ADP
ftr-374	540	93	the	the	DET
ftr-374	540	94	tax	tax	NOUN
ftr-374	540	95	consequence	consequence	NOUN
ftr-374	540	96	of	of	ADP
ftr-374	540	97	the	the	DET
ftr-374	540	98	distribution	distribution	NOUN
ftr-374	540	99	to	to	ADP
ftr-374	540	100	d	d	PROPN
ftr-374	540	101	,	,	PUNCT
ftr-374	540	102	the	the	DET
ftr-374	540	103	noncontributing	noncontributing	PROPN
ftr-374	540	104	partner	partner	NOUN
ftr-374	540	105	,	,	PUNCT
ftr-374	540	106	requires	require	VERB
ftr-374	540	107	an	an	DET
ftr-374	540	108	examination	examination	NOUN
ftr-374	540	109	of	of	ADP
ftr-374	540	110	the	the	DET
ftr-374	540	111	basic	basic	ADJ
ftr-374	540	112	rules	rule	NOUN
ftr-374	540	113	applicable	applicable	ADJ
ftr-374	540	114	to	to	ADP
ftr-374	540	115	partnership	partnership	NOUN
ftr-374	540	116	distributions	distribution	NOUN
ftr-374	540	117	.	.	PUNCT
ftr-374	541	1	first	first	ADV
ftr-374	541	2	,	,	PUNCT
ftr-374	541	3	the	the	DET
ftr-374	541	4	partnership	partnership	NOUN
ftr-374	541	5	capital	capital	NOUN
ftr-374	541	6	accounts	account	NOUN
ftr-374	541	7	are	be	AUX
ftr-374	541	8	adjusted	adjust	VERB
ftr-374	541	9	by	by	ADP
ftr-374	541	10	revaluing	revalue	VERB
ftr-374	541	11	the	the	DET
ftr-374	541	12	distributed	distribute	VERB
ftr-374	541	13	property	property	NOUN
ftr-374	541	14	to	to	ADP
ftr-374	541	15	its	its	PRON
ftr-374	541	16	fair	fair	ADJ
ftr-374	541	17	market	market	NOUN
ftr-374	541	18	value	value	NOUN
ftr-374	541	19	,	,	PUNCT
ftr-374	541	20	as	as	SCONJ
ftr-374	541	21	generally	generally	ADV
ftr-374	541	22	will	will	AUX
ftr-374	541	23	be	be	AUX
ftr-374	541	24	agreed	agree	VERB
ftr-374	541	25	to	to	ADP
ftr-374	541	26	by	by	ADP
ftr-374	541	27	the	the	DET
ftr-374	541	28	partners	partner	NOUN
ftr-374	541	29	in	in	ADP
ftr-374	541	30	approving	approve	VERB
ftr-374	541	31	the	the	DET
ftr-374	541	32	distribution	distribution	NOUN
ftr-374	541	33	,	,	PUNCT
ftr-374	541	34	and	and	CCONJ
ftr-374	541	35	allocating	allocate	VERB
ftr-374	541	36	any	any	DET
ftr-374	541	37	book	book	NOUN
ftr-374	541	38	gain	gain	NOUN
ftr-374	541	39	or	or	CCONJ
ftr-374	541	40	loss	loss	NOUN
ftr-374	541	41	among	among	ADP
ftr-374	541	42	the	the	DET
ftr-374	541	43	partners	partner	NOUN
ftr-374	541	44	in	in	ADP
ftr-374	541	45	accord	accord	NOUN
ftr-374	541	46	with	with	ADP
ftr-374	541	47	the	the	DET
ftr-374	541	48	partnership	partnership	NOUN
ftr-374	541	49	agreement.80	agreement.80	NOUN
ftr-374	541	50	as	as	ADP
ftr-374	541	51	a	a	DET
ftr-374	541	52	practical	practical	ADJ
ftr-374	541	53	matter	matter	NOUN
ftr-374	541	54	,	,	PUNCT
ftr-374	541	55	on	on	ADP
ftr-374	541	56	any	any	DET
ftr-374	541	57	distribution	distribution	NOUN
ftr-374	541	58	of	of	ADP
ftr-374	541	59	property	property	NOUN
ftr-374	541	60	(	(	PUNCT
ftr-374	541	61	other	other	ADJ
ftr-374	541	62	than	than	ADP
ftr-374	541	63	cash	cash	NOUN
ftr-374	541	64	)	)	PUNCT
ftr-374	541	65	,	,	PUNCT
ftr-374	541	66	including	include	VERB
ftr-374	541	67	the	the	DET
ftr-374	541	68	liquidation	liquidation	NOUN
ftr-374	541	69	of	of	ADP
ftr-374	541	70	a	a	DET
ftr-374	541	71	partner	partner	NOUN
ftr-374	541	72	’s	’s	PART
ftr-374	541	73	interest	interest	NOUN
ftr-374	541	74	,	,	PUNCT
ftr-374	541	75	or	or	CCONJ
ftr-374	541	76	admission	admission	NOUN
ftr-374	541	77	of	of	ADP
ftr-374	541	78	a	a	DET
ftr-374	541	79	new	new	ADJ
ftr-374	541	80	partner,81	partner,81	NOUN
ftr-374	541	81	capital	capital	NOUN
ftr-374	541	82	accounts	account	NOUN
ftr-374	541	83	should	should	AUX
ftr-374	541	84	be	be	AUX
ftr-374	541	85	revalued	revalue	VERB
ftr-374	541	86	as	as	SCONJ
ftr-374	541	87	permitted	permit	VERB
ftr-374	541	88	by	by	ADP
ftr-374	541	89	the	the	DET
ftr-374	541	90	regulations	regulation	NOUN
ftr-374	541	91	in	in	ADP
ftr-374	541	92	order	order	NOUN
ftr-374	541	93	to	to	PART
ftr-374	541	94	properly	properly	ADV
ftr-374	541	95	reflect	reflect	VERB
ftr-374	541	96	the	the	DET
ftr-374	541	97	partners	partner	NOUN
ftr-374	541	98	’	’	PART
ftr-374	541	99	interests	interest	NOUN
ftr-374	541	100	in	in	ADP
ftr-374	541	101	the	the	DET
ftr-374	541	102	partnership	partnership	NOUN
ftr-374	541	103	immediately	immediately	ADV
ftr-374	541	104	following	follow	VERB
ftr-374	541	105	the	the	DET
ftr-374	541	106	transaction.82	transaction.82	NOUN
ftr-374	541	107	d	d	NOUN
ftr-374	541	108	’s	’s	NOUN
ftr-374	541	109	capital	capital	NOUN
ftr-374	541	110	account	account	NOUN
ftr-374	541	111	is	be	AUX
ftr-374	541	112	reduced	reduce	VERB
ftr-374	541	113	by	by	ADP
ftr-374	541	114	$	$	SYM
ftr-374	541	115	40,000	40,000	NUM
ftr-374	541	116	to	to	PART
ftr-374	541	117	reflect	reflect	VERB
ftr-374	541	118	the	the	DET
ftr-374	541	119	fair	fair	ADJ
ftr-374	541	120	market	market	NOUN
ftr-374	541	121	value	value	NOUN
ftr-374	541	122	of	of	ADP
ftr-374	541	123	the	the	DET
ftr-374	541	124	distributed	distribute	VERB
ftr-374	541	125	property.83	property.83	NOUN
ftr-374	541	126	76	76	NUM
ftr-374	541	127	.	.	PUNCT
ftr-374	542	1	any	any	DET
ftr-374	542	2	additional	additional	ADJ
ftr-374	542	3	gain	gain	NOUN
ftr-374	542	4	,	,	PUNCT
ftr-374	542	5	creating	create	VERB
ftr-374	542	6	book	book	NOUN
ftr-374	542	7	gain	gain	NOUN
ftr-374	542	8	,	,	PUNCT
ftr-374	542	9	would	would	AUX
ftr-374	542	10	require	require	VERB
ftr-374	542	11	an	an	DET
ftr-374	542	12	allocation	allocation	NOUN
ftr-374	542	13	of	of	ADP
ftr-374	542	14	the	the	DET
ftr-374	542	15	additional	additional	ADJ
ftr-374	542	16	tax	tax	NOUN
ftr-374	542	17	gain	gain	NOUN
ftr-374	542	18	to	to	ADP
ftr-374	542	19	d	d	NOUN
ftr-374	542	20	and	and	CCONJ
ftr-374	542	21	e	e	NOUN
ftr-374	542	22	in	in	ADP
ftr-374	542	23	the	the	DET
ftr-374	542	24	amount	amount	NOUN
ftr-374	542	25	of	of	ADP
ftr-374	542	26	the	the	DET
ftr-374	542	27	allocation	allocation	NOUN
ftr-374	542	28	of	of	ADP
ftr-374	542	29	book	book	NOUN
ftr-374	542	30	gain	gain	NOUN
ftr-374	542	31	.	.	PUNCT
ftr-374	543	1	thus	thus	ADV
ftr-374	543	2	,	,	PUNCT
ftr-374	543	3	if	if	SCONJ
ftr-374	543	4	the	the	DET
ftr-374	543	5	property	property	NOUN
ftr-374	543	6	had	have	AUX
ftr-374	543	7	been	be	AUX
ftr-374	543	8	sold	sell	VERB
ftr-374	543	9	for	for	ADP
ftr-374	543	10	$	$	SYM
ftr-374	543	11	42,000	42,000	NUM
ftr-374	543	12	,	,	PUNCT
ftr-374	543	13	creating	create	VERB
ftr-374	543	14	$	$	SYM
ftr-374	543	15	2,000	2,000	NUM
ftr-374	543	16	of	of	ADP
ftr-374	543	17	book	book	NOUN
ftr-374	543	18	gain	gain	NOUN
ftr-374	543	19	and	and	CCONJ
ftr-374	543	20	$	$	SYM
ftr-374	543	21	26,000	26,000	NUM
ftr-374	543	22	of	of	ADP
ftr-374	543	23	tax	tax	NOUN
ftr-374	543	24	gain	gain	NOUN
ftr-374	543	25	,	,	PUNCT
ftr-374	543	26	d	d	PROPN
ftr-374	543	27	would	would	AUX
ftr-374	543	28	be	be	AUX
ftr-374	543	29	allocated	allocate	VERB
ftr-374	543	30	$	$	SYM
ftr-374	543	31	1,000	1,000	NUM
ftr-374	543	32	of	of	ADP
ftr-374	543	33	the	the	DET
ftr-374	543	34	tax	tax	NOUN
ftr-374	543	35	gain	gain	NOUN
ftr-374	543	36	to	to	PART
ftr-374	543	37	match	match	VERB
ftr-374	543	38	d	d	PROPN
ftr-374	543	39	’s	’s	NOUN
ftr-374	543	40	book	book	NOUN
ftr-374	543	41	gain	gain	NOUN
ftr-374	543	42	,	,	PUNCT
ftr-374	543	43	and	and	CCONJ
ftr-374	543	44	e	e	NOUN
ftr-374	543	45	would	would	AUX
ftr-374	543	46	be	be	AUX
ftr-374	543	47	allocated	allocate	VERB
ftr-374	543	48	$	$	SYM
ftr-374	543	49	25,000	25,000	NUM
ftr-374	543	50	of	of	ADP
ftr-374	543	51	tax	tax	NOUN
ftr-374	543	52	gain	gain	NOUN
ftr-374	543	53	(	(	PUNCT
ftr-374	543	54	$	$	SYM
ftr-374	543	55	1,000	1,000	NUM
ftr-374	543	56	+	+	CCONJ
ftr-374	543	57	$	$	SYM
ftr-374	543	58	24,000	24,000	NUM
ftr-374	543	59	)	)	PUNCT
ftr-374	543	60	.	.	PUNCT
ftr-374	544	1	77	77	NUM
ftr-374	544	2	.	.	PUNCT
ftr-374	544	3	see	see	VERB
ftr-374	544	4	e.g.	e.g.	ADV
ftr-374	544	5	treas	treas	PROPN
ftr-374	544	6	.	.	PUNCT
ftr-374	545	1	reg	reg	PROPN
ftr-374	545	2	.	.	PUNCT
ftr-374	546	1	§	§	PROPN
ftr-374	546	2	1.704	1.704	NUM
ftr-374	546	3	-	-	NUM
ftr-374	546	4	4(a)(5	4(a)(5	NUM
ftr-374	546	5	)	)	PUNCT
ftr-374	546	6	,	,	PUNCT
ftr-374	546	7	ex	ex	X
ftr-374	546	8	.	.	PUNCT
ftr-374	546	9	(	(	PUNCT
ftr-374	546	10	3	3	NUM
ftr-374	546	11	)	)	PUNCT
ftr-374	546	12	.	.	PUNCT
ftr-374	547	1	78	78	NUM
ftr-374	547	2	.	.	PUNCT
ftr-374	548	1	irc	irc	PROPN
ftr-374	548	2	§	§	PROPN
ftr-374	548	3	704(c)(1)(b)(iii	704(c)(1)(b)(iii	PROPN
ftr-374	548	4	)	)	PUNCT
ftr-374	548	5	;	;	PUNCT
ftr-374	549	1	treas	treas	PROPN
ftr-374	549	2	.	.	PUNCT
ftr-374	550	1	reg	reg	PROPN
ftr-374	550	2	.	.	PUNCT
ftr-374	551	1	§	§	PROPN
ftr-374	551	2	1.704	1.704	NUM
ftr-374	551	3	-	-	SYM
ftr-374	551	4	4(e)(1	4(e)(1	NUM
ftr-374	551	5	)	)	PUNCT
ftr-374	551	6	and	and	CCONJ
ftr-374	551	7	(	(	PUNCT
ftr-374	551	8	2	2	NUM
ftr-374	551	9	)	)	PUNCT
ftr-374	551	10	.	.	PUNCT
ftr-374	552	1	79	79	NUM
ftr-374	552	2	.	.	PUNCT
ftr-374	553	1	i	i	PRON
ftr-374	553	2	d.	d.	PROPN
ftr-374	553	3	80	80	NUM
ftr-374	553	4	.	.	PUNCT
ftr-374	554	1	treas	treas	PROPN
ftr-374	554	2	.	.	PUNCT
ftr-374	555	1	reg	reg	PROPN
ftr-374	555	2	.	.	PUNCT
ftr-374	556	1	§	§	PROPN
ftr-374	556	2	1.704	1.704	NUM
ftr-374	556	3	-	-	NUM
ftr-374	556	4	1(b)(2)(iv)(f	1(b)(2)(iv)(f	NUM
ftr-374	556	5	)	)	PUNCT
ftr-374	556	6	.	.	PUNCT
ftr-374	557	1	81	81	NUM
ftr-374	557	2	.	.	PUNCT
ftr-374	558	1	see	see	VERB
ftr-374	558	2	infra	infra	NOUN
ftr-374	558	3	,	,	PUNCT
ftr-374	558	4	text	text	NOUN
ftr-374	558	5	at	at	ADP
ftr-374	558	6	note	note	NOUN
ftr-374	558	7	124	124	NUM
ftr-374	558	8	.	.	PUNCT
ftr-374	559	1	82	82	NUM
ftr-374	559	2	.	.	PUNCT
ftr-374	560	1	howard	howard	PROPN
ftr-374	560	2	e.	e.	PROPN
ftr-374	560	3	abrams	abrams	PROPN
ftr-374	560	4	,	,	PUNCT
ftr-374	560	5	the	the	DET
ftr-374	560	6	section	section	NOUN
ftr-374	560	7	734(b	734(b	NOUN
ftr-374	560	8	)	)	PUNCT
ftr-374	560	9	basis	basis	NOUN
ftr-374	560	10	adjustment	adjustment	NOUN
ftr-374	560	11	needs	need	VERB
ftr-374	560	12	repair	repair	NOUN
ftr-374	560	13	,	,	PUNCT
ftr-374	560	14	57	57	NUM
ftr-374	560	15	tax	tax	NOUN
ftr-374	560	16	law	law	NOUN
ftr-374	560	17	.	.	PUNCT
ftr-374	561	1	,	,	PUNCT
ftr-374	561	2	347	347	NUM
ftr-374	561	3	-	-	SYM
ftr-374	561	4	348	348	NUM
ftr-374	561	5	(	(	PUNCT
ftr-374	561	6	2004	2004	NUM
ftr-374	561	7	)	)	PUNCT
ftr-374	561	8	,	,	PUNCT
ftr-374	561	9	who	who	PRON
ftr-374	561	10	states	state	VERB
ftr-374	561	11	,	,	PUNCT
ftr-374	561	12	“	"	PUNCT
ftr-374	561	13	although	although	SCONJ
ftr-374	561	14	current	current	ADJ
ftr-374	561	15	aw	aw	INTJ
ftr-374	561	16	does	do	AUX
ftr-374	561	17	not	not	PART
ftr-374	561	18	require	require	VERB
ftr-374	561	19	the	the	DET
ftr-374	561	20	restatement	restatement	NOUN
ftr-374	561	21	,	,	PUNCT
ftr-374	561	22	most	most	ADJ
ftr-374	561	23	advisors	advisor	NOUN
ftr-374	561	24	recommend	recommend	VERB
ftr-374	561	25	it	it	PRON
ftr-374	561	26	,	,	PUNCT
ftr-374	561	27	[	[	X
ftr-374	561	28	fn	fn	VERB
ftr-374	561	29	omitted	omit	VERB
ftr-374	561	30	]	]	PUNCT
ftr-374	561	31	and	and	CCONJ
ftr-374	561	32	the	the	DET
ftr-374	561	33	regulations	regulation	NOUN
ftr-374	561	34	are	be	AUX
ftr-374	561	35	clear	clear	ADJ
ftr-374	561	36	that	that	SCONJ
ftr-374	561	37	if	if	SCONJ
ftr-374	561	38	a	a	DET
ftr-374	561	39	restatement	restatement	NOUN
ftr-374	561	40	is	be	AUX
ftr-374	561	41	not	not	PART
ftr-374	561	42	made	make	VERB
ftr-374	561	43	,	,	PUNCT
ftr-374	561	44	the	the	DET
ftr-374	561	45	partnership	partnership	NOUN
ftr-374	561	46	will	will	AUX
ftr-374	561	47	be	be	AUX
ftr-374	561	48	closely	closely	ADV
ftr-374	561	49	scrutinized	scrutinize	VERB
ftr-374	561	50	to	to	PART
ftr-374	561	51	determine	determine	VERB
ftr-374	561	52	if	if	SCONJ
ftr-374	561	53	the	the	DET
ftr-374	561	54	failure	failure	NOUN
ftr-374	561	55	to	to	PART
ftr-374	561	56	restate	restate	VERB
ftr-374	561	57	capital	capital	NOUN
ftr-374	561	58	accounts	account	NOUN
ftr-374	561	59	represents	represent	VERB
ftr-374	561	60	an	an	DET
ftr-374	561	61	inappropriate	inappropriate	ADJ
ftr-374	561	62	sifting	sifting	NOUN
ftr-374	561	63	of	of	ADP
ftr-374	561	64	value	value	NOUN
ftr-374	561	65	between	between	ADP
ftr-374	561	66	related	related	ADJ
ftr-374	561	67	parties	party	NOUN
ftr-374	561	68	.	.	PUNCT
ftr-374	561	69	”	"	PUNCT
ftr-374	562	1	see	see	VERB
ftr-374	562	2	also	also	ADV
ftr-374	562	3	,	,	PUNCT
ftr-374	562	4	gergen	gergen	PROPN
ftr-374	562	5	,	,	PUNCT
ftr-374	562	6	supra	supra	PROPN
ftr-374	562	7	note	note	NOUN
ftr-374	562	8	5	5	NUM
ftr-374	562	9	,	,	PUNCT
ftr-374	562	10	347	347	NUM
ftr-374	562	11	,	,	PUNCT
ftr-374	562	12	352	352	NUM
ftr-374	562	13	et	et	NOUN
ftr-374	562	14	.	.	PUNCT
ftr-374	563	1	seq	seq	PROPN
ftr-374	563	2	.	.	PROPN
ftr-374	563	3	,	,	PUNCT
ftr-374	563	4	who	who	PRON
ftr-374	563	5	indicates	indicate	VERB
ftr-374	563	6	that	that	SCONJ
ftr-374	563	7	professionally	professionally	ADV
ftr-374	563	8	drafted	draft	VERB
ftr-374	563	9	partnership	partnership	NOUN
ftr-374	563	10	agreements	agreement	NOUN
ftr-374	563	11	routinely	routinely	ADV
ftr-374	563	12	require	require	VERB
ftr-374	563	13	adjustments	adjustment	NOUN
ftr-374	563	14	on	on	ADP
ftr-374	563	15	shifts	shift	NOUN
ftr-374	563	16	of	of	ADP
ftr-374	563	17	partner	partner	NOUN
ftr-374	563	18	interests	interest	NOUN
ftr-374	563	19	and	and	CCONJ
ftr-374	563	20	advocates	advocate	VERB
ftr-374	563	21	that	that	SCONJ
ftr-374	563	22	mandatory	mandatory	ADJ
ftr-374	563	23	revaluation	revaluation	NOUN
ftr-374	563	24	of	of	ADP
ftr-374	563	25	assets	asset	NOUN
ftr-374	563	26	on	on	ADP
ftr-374	563	27	a	a	DET
ftr-374	563	28	distribution	distribution	NOUN
ftr-374	563	29	that	that	PRON
ftr-374	563	30	changes	change	VERB
ftr-374	563	31	partners	partner	NOUN
ftr-374	563	32	’	'	PUNCT
ftr-374	563	33	sharing	share	VERB
ftr-374	563	34	ratios	ratio	NOUN
ftr-374	563	35	.	.	PUNCT
ftr-374	564	1	83	83	NUM
ftr-374	564	2	.	.	PUNCT
ftr-374	565	1	treas	treas	PROPN
ftr-374	565	2	.	.	PUNCT
ftr-374	566	1	reg	reg	PROPN
ftr-374	566	2	.	.	PUNCT
ftr-374	567	1	§	§	PROPN
ftr-374	567	2	1.704	1.704	NUM
ftr-374	567	3	-	-	PUNCT
ftr-374	567	4	1(b)(2)(iv)(e	1(b)(2)(iv)(e	NUM
ftr-374	567	5	)	)	PUNCT
ftr-374	567	6	.	.	PUNCT
ftr-374	568	1	since	since	SCONJ
ftr-374	568	2	the	the	DET
ftr-374	568	3	example	example	NOUN
ftr-374	568	4	assumes	assume	VERB
ftr-374	568	5	that	that	SCONJ
ftr-374	568	6	the	the	DET
ftr-374	568	7	property	property	NOUN
ftr-374	568	8	’s	’s	PART
ftr-374	568	9	fair	fair	ADJ
ftr-374	568	10	market	market	NOUN
ftr-374	568	11	value	value	NOUN
ftr-374	568	12	is	be	AUX
ftr-374	568	13	the	the	DET
ftr-374	568	14	same	same	ADJ
ftr-374	568	15	as	as	ADP
ftr-374	568	16	its	its	PRON
ftr-374	568	17	book	book	NOUN
ftr-374	568	18	value	value	NOUN
ftr-374	568	19	,	,	PUNCT
ftr-374	568	20	there	there	PRON
ftr-374	568	21	are	be	VERB
ftr-374	568	22	no	no	DET
ftr-374	568	23	adjustments	adjustment	NOUN
ftr-374	568	24	to	to	ADP
ftr-374	568	25	the	the	DET
ftr-374	568	26	partnership	partnership	NOUN
ftr-374	568	27	’s	’s	PART
ftr-374	568	28	book	book	NOUN
ftr-374	568	29	accounts	account	NOUN
ftr-374	568	30	to	to	PART
ftr-374	568	31	reflect	reflect	VERB
ftr-374	568	32	revaluation	revaluation	NOUN
ftr-374	568	33	.	.	PUNCT
ftr-374	569	1	2009	2009	NUM
ftr-374	569	2	]	]	PUNCT
ftr-374	569	3	built	build	VERB
ftr-374	569	4	-	-	PUNCT
ftr-374	569	5	in	in	ADP
ftr-374	569	6	gain	gain	NOUN
ftr-374	569	7	and	and	CCONJ
ftr-374	569	8	built	build	VERB
ftr-374	569	9	-	-	PUNCT
ftr-374	569	10	in	in	ADP
ftr-374	569	11	loss	loss	NOUN
ftr-374	569	12	631	631	NUM
ftr-374	569	13	distribution	distribution	NOUN
ftr-374	569	14	of	of	ADP
ftr-374	569	15	the	the	DET
ftr-374	569	16	property	property	NOUN
ftr-374	569	17	out	out	ADP
ftr-374	569	18	of	of	ADP
ftr-374	569	19	the	the	DET
ftr-374	569	20	partnership	partnership	NOUN
ftr-374	569	21	reduces	reduce	VERB
ftr-374	569	22	the	the	DET
ftr-374	569	23	partnership	partnership	NOUN
ftr-374	569	24	’s	’s	PART
ftr-374	569	25	capital	capital	NOUN
ftr-374	569	26	account	account	NOUN
ftr-374	569	27	to	to	PART
ftr-374	569	28	reflect	reflect	VERB
ftr-374	569	29	the	the	DET
ftr-374	569	30	value	value	NOUN
ftr-374	569	31	of	of	ADP
ftr-374	569	32	property	property	NOUN
ftr-374	569	33	leaving	leave	VERB
ftr-374	569	34	the	the	DET
ftr-374	569	35	partnership.84	partnership.84	NOUN
ftr-374	569	36	section	section	NOUN
ftr-374	569	37	731(a	731(a	PROPN
ftr-374	569	38	)	)	PUNCT
ftr-374	569	39	provides	provide	VERB
ftr-374	569	40	that	that	SCONJ
ftr-374	569	41	no	no	DET
ftr-374	569	42	gain	gain	NOUN
ftr-374	569	43	or	or	CCONJ
ftr-374	569	44	loss	loss	NOUN
ftr-374	569	45	is	be	AUX
ftr-374	569	46	recognized	recognize	VERB
ftr-374	569	47	on	on	ADP
ftr-374	569	48	the	the	DET
ftr-374	569	49	distribution	distribution	NOUN
ftr-374	569	50	of	of	ADP
ftr-374	569	51	money	money	NOUN
ftr-374	569	52	or	or	CCONJ
ftr-374	569	53	property	property	NOUN
ftr-374	569	54	to	to	ADP
ftr-374	569	55	a	a	DET
ftr-374	569	56	partner	partner	NOUN
ftr-374	569	57	,	,	PUNCT
ftr-374	569	58	except	except	SCONJ
ftr-374	569	59	to	to	ADP
ftr-374	569	60	the	the	DET
ftr-374	569	61	extent	extent	NOUN
ftr-374	569	62	that	that	SCONJ
ftr-374	569	63	a	a	DET
ftr-374	569	64	distribution	distribution	NOUN
ftr-374	569	65	of	of	ADP
ftr-374	569	66	money	money	NOUN
ftr-374	569	67	exceeds	exceed	VERB
ftr-374	569	68	the	the	DET
ftr-374	569	69	partner	partner	NOUN
ftr-374	569	70	’s	’s	PART
ftr-374	569	71	basis	basis	NOUN
ftr-374	569	72	in	in	ADP
ftr-374	569	73	the	the	DET
ftr-374	569	74	partner	partner	NOUN
ftr-374	569	75	’s	’s	PART
ftr-374	569	76	partnership	partnership	NOUN
ftr-374	569	77	interest	interest	NOUN
ftr-374	569	78	.	.	PUNCT
ftr-374	570	1	d	d	NOUN
ftr-374	570	2	does	do	AUX
ftr-374	570	3	not	not	PART
ftr-374	570	4	recognize	recognize	VERB
ftr-374	570	5	gain	gain	NOUN
ftr-374	570	6	or	or	CCONJ
ftr-374	570	7	loss	loss	NOUN
ftr-374	570	8	on	on	ADP
ftr-374	570	9	the	the	DET
ftr-374	570	10	non	non	ADJ
ftr-374	570	11	-	-	ADJ
ftr-374	570	12	liquidating	liquidating	ADJ
ftr-374	570	13	distribution	distribution	NOUN
ftr-374	570	14	of	of	ADP
ftr-374	570	15	partnership	partnership	NOUN
ftr-374	570	16	property	property	NOUN
ftr-374	570	17	.	.	PUNCT
ftr-374	571	1	as	as	ADP
ftr-374	571	2	a	a	DET
ftr-374	571	3	corollary	corollary	NOUN
ftr-374	571	4	to	to	ADP
ftr-374	571	5	this	this	DET
ftr-374	571	6	nonrecognition	nonrecognition	NOUN
ftr-374	571	7	provision	provision	NOUN
ftr-374	571	8	,	,	PUNCT
ftr-374	571	9	the	the	DET
ftr-374	571	10	basis	basis	NOUN
ftr-374	571	11	of	of	ADP
ftr-374	571	12	the	the	DET
ftr-374	571	13	distributed	distribute	VERB
ftr-374	571	14	property	property	NOUN
ftr-374	571	15	is	be	AUX
ftr-374	571	16	unchanged	unchanged	ADJ
ftr-374	571	17	;	;	PUNCT
ftr-374	571	18	the	the	DET
ftr-374	571	19	partnership	partnership	NOUN
ftr-374	571	20	’s	’s	PART
ftr-374	571	21	basis	basis	NOUN
ftr-374	571	22	(	(	PUNCT
ftr-374	571	23	as	as	SCONJ
ftr-374	571	24	adjusted	adjust	VERB
ftr-374	571	25	to	to	PART
ftr-374	571	26	reflect	reflect	VERB
ftr-374	571	27	the	the	DET
ftr-374	571	28	gain	gain	NOUN
ftr-374	571	29	allocated	allocate	VERB
ftr-374	571	30	to	to	ADP
ftr-374	571	31	contributing	contribute	VERB
ftr-374	571	32	partner	partner	NOUN
ftr-374	571	33	by	by	ADP
ftr-374	571	34	section	section	NOUN
ftr-374	571	35	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	571	36	)	)	PUNCT
ftr-374	571	37	)	)	PUNCT
ftr-374	571	38	is	be	AUX
ftr-374	571	39	transferred	transfer	VERB
ftr-374	571	40	to	to	PART
ftr-374	571	41	d.85	d.85	VERB
ftr-374	571	42	the	the	DET
ftr-374	571	43	distributee	distributee	NOUN
ftr-374	571	44	partner	partner	NOUN
ftr-374	571	45	’s	’s	PART
ftr-374	571	46	basis	basis	NOUN
ftr-374	571	47	in	in	ADP
ftr-374	571	48	the	the	DET
ftr-374	571	49	partnership	partnership	NOUN
ftr-374	571	50	interest	interest	NOUN
ftr-374	571	51	is	be	AUX
ftr-374	571	52	reduced	reduce	VERB
ftr-374	571	53	by	by	ADP
ftr-374	571	54	the	the	DET
ftr-374	571	55	basis	basis	NOUN
ftr-374	571	56	transferred	transfer	VERB
ftr-374	571	57	to	to	ADP
ftr-374	571	58	the	the	DET
ftr-374	571	59	distributed	distribute	VERB
ftr-374	571	60	property,86	property,86	PROPN
ftr-374	571	61	which	which	PRON
ftr-374	571	62	reflects	reflect	VERB
ftr-374	571	63	the	the	DET
ftr-374	571	64	transfer	transfer	NOUN
ftr-374	571	65	of	of	ADP
ftr-374	571	66	a	a	DET
ftr-374	571	67	portion	portion	NOUN
ftr-374	571	68	of	of	ADP
ftr-374	571	69	the	the	DET
ftr-374	571	70	distributee	distributee	NOUN
ftr-374	571	71	’s	’s	PART
ftr-374	571	72	aftertax	aftertax	ADJ
ftr-374	571	73	investment	investment	NOUN
ftr-374	571	74	in	in	ADP
ftr-374	571	75	the	the	DET
ftr-374	571	76	partnership	partnership	NOUN
ftr-374	571	77	to	to	ADP
ftr-374	571	78	the	the	DET
ftr-374	571	79	distributed	distribute	VERB
ftr-374	571	80	property	property	NOUN
ftr-374	571	81	.	.	PUNCT
ftr-374	572	1	thus	thus	ADV
ftr-374	572	2	’	'	PUNCT
ftr-374	572	3	d	d	NOUN
ftr-374	572	4	’s	’s	PART
ftr-374	572	5	basis	basis	NOUN
ftr-374	572	6	in	in	ADP
ftr-374	572	7	the	the	DET
ftr-374	572	8	distributed	distribute	VERB
ftr-374	572	9	property	property	NOUN
ftr-374	572	10	is	be	AUX
ftr-374	572	11	$	$	SYM
ftr-374	572	12	40,000	40,000	NUM
ftr-374	572	13	;	;	PUNCT
ftr-374	572	14	the	the	DET
ftr-374	572	15	partnership	partnership	NOUN
ftr-374	572	16	’s	’s	PART
ftr-374	572	17	$	$	SYM
ftr-374	572	18	16,000	16,000	NUM
ftr-374	572	19	adjusted	adjust	VERB
ftr-374	572	20	basis	basis	NOUN
ftr-374	572	21	increased	increase	VERB
ftr-374	572	22	by	by	ADP
ftr-374	572	23	the	the	DET
ftr-374	572	24	$	$	SYM
ftr-374	572	25	24,000	24,000	NUM
ftr-374	572	26	gain	gain	NOUN
ftr-374	572	27	recognized	recognize	VERB
ftr-374	572	28	by	by	ADP
ftr-374	572	29	e.	e.	PROPN
ftr-374	572	30	d	d	PROPN
ftr-374	572	31	’s	’s	PART
ftr-374	572	32	basis	basis	NOUN
ftr-374	572	33	in	in	ADP
ftr-374	572	34	d	d	PROPN
ftr-374	572	35	’s	’s	NOUN
ftr-374	572	36	partnership	partnership	NOUN
ftr-374	572	37	interest	interest	NOUN
ftr-374	572	38	is	be	AUX
ftr-374	572	39	reduced	reduce	VERB
ftr-374	572	40	by	by	ADP
ftr-374	572	41	the	the	DET
ftr-374	572	42	amount	amount	NOUN
ftr-374	572	43	of	of	ADP
ftr-374	572	44	d	d	NOUN
ftr-374	572	45	’s	’s	PART
ftr-374	572	46	basis	basis	NOUN
ftr-374	572	47	in	in	ADP
ftr-374	572	48	the	the	DET
ftr-374	572	49	distributed	distribute	VERB
ftr-374	572	50	property	property	NOUN
ftr-374	572	51	,	,	PUNCT
ftr-374	572	52	$	$	SYM
ftr-374	572	53	40,000	40,000	NUM
ftr-374	572	54	,	,	PUNCT
ftr-374	572	55	to	to	ADP
ftr-374	572	56	$	$	SYM
ftr-374	572	57	36,000	36,000	NUM
ftr-374	572	58	.	.	PUNCT
ftr-374	573	1	while	while	SCONJ
ftr-374	573	2	d	d	PROPN
ftr-374	573	3	and	and	CCONJ
ftr-374	573	4	e	e	NOUN
ftr-374	573	5	may	may	AUX
ftr-374	573	6	generally	generally	ADV
ftr-374	573	7	continue	continue	VERB
ftr-374	573	8	as	as	ADP
ftr-374	573	9	50	50	NUM
ftr-374	573	10	%	%	NOUN
ftr-374	573	11	partners	partner	NOUN
ftr-374	573	12	with	with	ADP
ftr-374	573	13	respect	respect	NOUN
ftr-374	573	14	to	to	ADP
ftr-374	573	15	operating	operate	VERB
ftr-374	573	16	income	income	NOUN
ftr-374	573	17	of	of	ADP
ftr-374	573	18	the	the	DET
ftr-374	573	19	partnership	partnership	NOUN
ftr-374	573	20	,	,	PUNCT
ftr-374	573	21	the	the	DET
ftr-374	573	22	distribution	distribution	NOUN
ftr-374	573	23	of	of	ADP
ftr-374	573	24	$	$	SYM
ftr-374	573	25	40,000	40,000	NUM
ftr-374	573	26	of	of	ADP
ftr-374	573	27	property	property	NOUN
ftr-374	573	28	to	to	ADP
ftr-374	573	29	d	d	NOUN
ftr-374	573	30	changes	change	VERB
ftr-374	573	31	the	the	DET
ftr-374	573	32	financial	financial	ADJ
ftr-374	573	33	relationship	relationship	NOUN
ftr-374	573	34	of	of	ADP
ftr-374	573	35	each	each	DET
ftr-374	573	36	partner	partner	NOUN
ftr-374	573	37	to	to	ADP
ftr-374	573	38	the	the	DET
ftr-374	573	39	partnership	partnership	NOUN
ftr-374	573	40	.	.	PUNCT
ftr-374	574	1	the	the	DET
ftr-374	574	2	changed	change	VERB
ftr-374	574	3	relationship	relationship	NOUN
ftr-374	574	4	and	and	CCONJ
ftr-374	574	5	the	the	DET
ftr-374	574	6	impact	impact	NOUN
ftr-374	574	7	of	of	ADP
ftr-374	574	8	the	the	DET
ftr-374	574	9	distribution	distribution	NOUN
ftr-374	574	10	can	can	AUX
ftr-374	574	11	be	be	AUX
ftr-374	574	12	demonstrated	demonstrate	VERB
ftr-374	574	13	by	by	ADP
ftr-374	574	14	following	follow	VERB
ftr-374	574	15	the	the	DET
ftr-374	574	16	transaction	transaction	NOUN
ftr-374	574	17	through	through	ADP
ftr-374	574	18	properly	properly	ADV
ftr-374	574	19	maintained	maintain	VERB
ftr-374	574	20	capital	capital	NOUN
ftr-374	574	21	accounts	account	NOUN
ftr-374	574	22	.	.	PUNCT
ftr-374	575	1	in	in	ADP
ftr-374	575	2	addition	addition	NOUN
ftr-374	575	3	,	,	PUNCT
ftr-374	575	4	the	the	DET
ftr-374	575	5	fact	fact	NOUN
ftr-374	575	6	that	that	SCONJ
ftr-374	575	7	the	the	DET
ftr-374	575	8	analysis	analysis	NOUN
ftr-374	575	9	of	of	ADP
ftr-374	575	10	this	this	DET
ftr-374	575	11	transaction	transaction	NOUN
ftr-374	575	12	is	be	AUX
ftr-374	575	13	correct	correct	ADJ
ftr-374	575	14	is	be	AUX
ftr-374	575	15	confirmed	confirm	VERB
ftr-374	575	16	by	by	ADP
ftr-374	575	17	the	the	DET
ftr-374	575	18	partnership	partnership	NOUN
ftr-374	575	19	capital	capital	NOUN
ftr-374	575	20	accounts	account	VERB
ftr-374	575	21	after	after	ADP
ftr-374	575	22	the	the	DET
ftr-374	575	23	distribution	distribution	NOUN
ftr-374	575	24	,	,	PUNCT
ftr-374	575	25	which	which	PRON
ftr-374	575	26	are	be	AUX
ftr-374	575	27	adjusted	adjust	VERB
ftr-374	575	28	as	as	ADP
ftr-374	575	29	follows	follow	VERB
ftr-374	575	30	–	–	PUNCT
ftr-374	575	31	84	84	NUM
ftr-374	575	32	.	.	PUNCT
ftr-374	576	1	treas	trea	NOUN
ftr-374	576	2	.	.	PUNCT
ftr-374	577	1	reg	reg	PROPN
ftr-374	577	2	.	.	PUNCT
ftr-374	578	1	§	§	PROPN
ftr-374	578	2	1.704	1.704	NUM
ftr-374	578	3	-	-	NUM
ftr-374	578	4	2(b)(iv)(b	2(b)(iv)(b	NUM
ftr-374	578	5	)	)	PUNCT
ftr-374	578	6	.	.	PUNCT
ftr-374	579	1	85	85	NUM
ftr-374	579	2	.	.	PUNCT
ftr-374	579	3	irc	irc	PROPN
ftr-374	579	4	§	§	PROPN
ftr-374	579	5	732(a	732(a	PROPN
ftr-374	579	6	)	)	PUNCT
ftr-374	579	7	.	.	PUNCT
ftr-374	580	1	the	the	DET
ftr-374	580	2	transferred	transfer	VERB
ftr-374	580	3	basis	basis	NOUN
ftr-374	580	4	is	be	AUX
ftr-374	580	5	limited	limit	VERB
ftr-374	580	6	to	to	ADP
ftr-374	580	7	the	the	DET
ftr-374	580	8	distributee	distributee	NOUN
ftr-374	580	9	partner	partner	NOUN
ftr-374	580	10	’s	’s	PART
ftr-374	580	11	basis	basis	NOUN
ftr-374	580	12	in	in	ADP
ftr-374	580	13	the	the	DET
ftr-374	580	14	distributee	distributee	NOUN
ftr-374	580	15	’s	’s	PART
ftr-374	580	16	partnership	partnership	NOUN
ftr-374	580	17	interest	interest	NOUN
ftr-374	580	18	.	.	PUNCT
ftr-374	581	1	irc	irc	PROPN
ftr-374	581	2	§	§	PROPN
ftr-374	581	3	732(a)(2	732(a)(2	NOUN
ftr-374	581	4	)	)	PUNCT
ftr-374	581	5	.	.	PUNCT
ftr-374	582	1	86	86	NUM
ftr-374	582	2	.	.	PUNCT
ftr-374	582	3	irc	irc	PROPN
ftr-374	582	4	§	§	PROPN
ftr-374	582	5	733(2	733(2	NUM
ftr-374	582	6	)	)	PUNCT
ftr-374	582	7	.	.	PUNCT
ftr-374	583	1	632	632	NUM
ftr-374	583	2	florida	florida	PROPN
ftr-374	583	3	tax	tax	NOUN
ftr-374	583	4	review	review	NOUN
ftr-374	583	5	[	[	X
ftr-374	583	6	vol	vol	NOUN
ftr-374	583	7	.	.	PUNCT
ftr-374	584	1	9:6	9:6	NUM
ftr-374	584	2	d	d	NOUN
ftr-374	584	3	e	e	NOUN
ftr-374	584	4	book	book	NOUN
ftr-374	584	5	tax	tax	NOUN
ftr-374	584	6	book	book	NOUN
ftr-374	584	7	tax	tax	NOUN
ftr-374	584	8	initial	initial	ADJ
ftr-374	584	9	capital	capital	NOUN
ftr-374	584	10	account	account	VERB
ftr-374	584	11	$	$	SYM
ftr-374	584	12	100,000	100,000	NUM
ftr-374	584	13	$	$	SYM
ftr-374	584	14	100,000	100,000	NUM
ftr-374	584	15	$	$	SYM
ftr-374	584	16	100,000	100,000	NUM
ftr-374	584	17	$	$	SYM
ftr-374	584	18	40,000	40,000	NUM
ftr-374	584	19	year	year	NOUN
ftr-374	584	20	1	1	NUM
ftr-374	584	21	depreciation	depreciation	NOUN
ftr-374	584	22	(	(	PUNCT
ftr-374	584	23	$	$	SYM
ftr-374	584	24	10,000	10,000	NUM
ftr-374	584	25	)	)	PUNCT
ftr-374	584	26	(	(	PUNCT
ftr-374	584	27	$	$	SYM
ftr-374	584	28	8,000	8,000	NUM
ftr-374	584	29	)	)	PUNCT
ftr-374	584	30	(	(	PUNCT
ftr-374	584	31	$	$	SYM
ftr-374	584	32	10,000	10,000	NUM
ftr-374	584	33	)	)	PUNCT
ftr-374	584	34	0	0	NUM
ftr-374	584	35	year	year	NOUN
ftr-374	584	36	1	1	NUM
ftr-374	584	37	income	income	NOUN
ftr-374	584	38	$	$	SYM
ftr-374	584	39	2,000	2,000	NUM
ftr-374	584	40	0	0	NUM
ftr-374	584	41	$	$	SYM
ftr-374	584	42	2,000	2,000	NUM
ftr-374	584	43	$	$	SYM
ftr-374	584	44	4,000	4,000	NUM
ftr-374	584	45	year	year	NOUN
ftr-374	584	46	2	2	NUM
ftr-374	584	47	depreciation	depreciation	NOUN
ftr-374	584	48	(	(	PUNCT
ftr-374	584	49	$	$	SYM
ftr-374	584	50	10,000	10,000	NUM
ftr-374	584	51	)	)	PUNCT
ftr-374	584	52	(	(	PUNCT
ftr-374	584	53	$	$	SYM
ftr-374	584	54	8,000	8,000	NUM
ftr-374	584	55	)	)	PUNCT
ftr-374	584	56	(	(	PUNCT
ftr-374	584	57	$	$	SYM
ftr-374	584	58	10,000	10,000	NUM
ftr-374	584	59	)	)	PUNCT
ftr-374	584	60	0	0	NUM
ftr-374	584	61	year	year	NOUN
ftr-374	584	62	2	2	NUM
ftr-374	584	63	income	income	NOUN
ftr-374	584	64	$	$	SYM
ftr-374	584	65	2,000	2,000	NUM
ftr-374	584	66	0	0	NUM
ftr-374	584	67	$	$	SYM
ftr-374	584	68	2,000	2,000	NUM
ftr-374	584	69	$	$	SYM
ftr-374	584	70	4,000	4,000	NUM
ftr-374	584	71	year	year	NOUN
ftr-374	584	72	3	3	NUM
ftr-374	584	73	depreciation	depreciation	NOUN
ftr-374	584	74	(	(	PUNCT
ftr-374	584	75	$	$	SYM
ftr-374	584	76	10,000	10,000	NUM
ftr-374	584	77	)	)	PUNCT
ftr-374	584	78	(	(	PUNCT
ftr-374	584	79	$	$	SYM
ftr-374	584	80	8,000	8,000	NUM
ftr-374	584	81	)	)	PUNCT
ftr-374	584	82	(	(	PUNCT
ftr-374	584	83	$	$	SYM
ftr-374	584	84	10,000	10,000	NUM
ftr-374	584	85	)	)	PUNCT
ftr-374	584	86	0	0	NUM
ftr-374	584	87	year	year	NOUN
ftr-374	584	88	3	3	NUM
ftr-374	584	89	income	income	NOUN
ftr-374	584	90	$	$	SYM
ftr-374	584	91	2,000	2,000	NUM
ftr-374	584	92	0	0	NUM
ftr-374	584	93	$	$	SYM
ftr-374	584	94	2,000	2,000	NUM
ftr-374	584	95	$	$	SYM
ftr-374	584	96	4,000	4,000	NUM
ftr-374	584	97	end	end	NOUN
ftr-374	584	98	of	of	ADP
ftr-374	584	99	year	year	NOUN
ftr-374	584	100	3	3	NUM
ftr-374	584	101	capital	capital	NOUN
ftr-374	584	102	account	account	VERB
ftr-374	584	103	$	$	SYM
ftr-374	584	104	76,000	76,000	NUM
ftr-374	584	105	$	$	SYM
ftr-374	584	106	76,000	76,000	NUM
ftr-374	584	107	$	$	SYM
ftr-374	584	108	76,000	76,000	NUM
ftr-374	584	109	$	$	SYM
ftr-374	584	110	52,000	52,000	NUM
ftr-374	584	111	distribution	distribution	NOUN
ftr-374	584	112	(	(	PUNCT
ftr-374	584	113	$	$	SYM
ftr-374	584	114	40,000	40,000	NUM
ftr-374	584	115	)	)	PUNCT
ftr-374	584	116	(	(	PUNCT
ftr-374	584	117	$	$	SYM
ftr-374	584	118	40,000	40,000	NUM
ftr-374	584	119	)	)	PUNCT
ftr-374	584	120	recognized	recognize	VERB
ftr-374	584	121	built	build	VERB
ftr-374	584	122	-	-	PUNCT
ftr-374	584	123	in	in	ADP
ftr-374	584	124	gain	gain	NOUN
ftr-374	584	125	$	$	SYM
ftr-374	584	126	24,000	24,000	NUM
ftr-374	584	127	final	final	ADJ
ftr-374	584	128	capital	capital	NOUN
ftr-374	584	129	account	account	NOUN
ftr-374	584	130	$	$	SYM
ftr-374	584	131	36,000	36,000	NUM
ftr-374	584	132	$	$	SYM
ftr-374	584	133	36,000	36,000	NUM
ftr-374	584	134	$	$	SYM
ftr-374	584	135	76,000	76,000	NUM
ftr-374	584	136	$	$	SYM
ftr-374	584	137	76,000	76,000	NUM
ftr-374	584	138	and	and	CCONJ
ftr-374	584	139	the	the	DET
ftr-374	584	140	partnership	partnership	NOUN
ftr-374	584	141	capital	capital	NOUN
ftr-374	584	142	account	account	NOUN
ftr-374	584	143	is	be	AUX
ftr-374	584	144	–	–	PUNCT
ftr-374	584	145	partnership	partnership	NOUN
ftr-374	584	146	assets	asset	NOUN
ftr-374	584	147	partners	partner	NOUN
ftr-374	584	148	’	'	PUNCT
ftr-374	584	149	capital	capital	NOUN
ftr-374	584	150	accounts	account	NOUN
ftr-374	584	151	book	book	NOUN
ftr-374	584	152	basis	basis	NOUN
ftr-374	584	153	book	book	NOUN
ftr-374	584	154	basis	basis	NOUN
ftr-374	584	155	cash	cash	NOUN
ftr-374	584	156	$	$	SYM
ftr-374	584	157	112,000	112,000	NUM
ftr-374	584	158	$	$	SYM
ftr-374	584	159	112,000	112,000	NUM
ftr-374	584	160	d	d	NOUN
ftr-374	584	161	$	$	SYM
ftr-374	584	162	36,000	36,000	NUM
ftr-374	584	163	$	$	SYM
ftr-374	584	164	36,000	36,000	NUM
ftr-374	584	165	e	e	NOUN
ftr-374	584	166	$	$	SYM
ftr-374	584	167	76,000	76,000	NUM
ftr-374	584	168	$	$	SYM
ftr-374	584	169	76,000	76,000	NUM
ftr-374	584	170	$	$	SYM
ftr-374	584	171	112,000	112,000	NUM
ftr-374	584	172	$	$	SYM
ftr-374	584	173	112,000	112,000	NUM
ftr-374	584	174	$	$	SYM
ftr-374	584	175	112,000	112,000	NUM
ftr-374	584	176	$	$	SYM
ftr-374	584	177	112,000	112,000	NUM
ftr-374	584	178	there	there	PRON
ftr-374	584	179	is	be	VERB
ftr-374	584	180	no	no	DET
ftr-374	584	181	built	build	VERB
ftr-374	584	182	-	-	PUNCT
ftr-374	584	183	in	in	ADP
ftr-374	584	184	gain	gain	NOUN
ftr-374	584	185	or	or	CCONJ
ftr-374	584	186	loss	loss	NOUN
ftr-374	584	187	inside	inside	ADP
ftr-374	584	188	the	the	DET
ftr-374	584	189	partnership	partnership	NOUN
ftr-374	584	190	.	.	PUNCT
ftr-374	585	1	the	the	DET
ftr-374	585	2	harmony	harmony	NOUN
ftr-374	585	3	between	between	ADP
ftr-374	585	4	the	the	DET
ftr-374	585	5	partners	partner	NOUN
ftr-374	585	6	’	’	PART
ftr-374	585	7	capital	capital	NOUN
ftr-374	585	8	and	and	CCONJ
ftr-374	585	9	tax	tax	NOUN
ftr-374	585	10	accounts	account	NOUN
ftr-374	585	11	indicates	indicate	VERB
ftr-374	585	12	that	that	SCONJ
ftr-374	585	13	all	all	PRON
ftr-374	585	14	of	of	ADP
ftr-374	585	15	the	the	DET
ftr-374	585	16	pre	pre	NOUN
ftr-374	585	17	-	-	NOUN
ftr-374	585	18	contribution	contribution	NOUN
ftr-374	585	19	built	build	VERB
ftr-374	585	20	-	-	PUNCT
ftr-374	585	21	in	in	ADP
ftr-374	585	22	gain	gain	NOUN
ftr-374	585	23	and	and	CCONJ
ftr-374	585	24	loss	loss	NOUN
ftr-374	585	25	issues	issue	NOUN
ftr-374	585	26	have	have	AUX
ftr-374	585	27	been	be	AUX
ftr-374	585	28	reflected	reflect	VERB
ftr-374	585	29	in	in	ADP
ftr-374	585	30	allocations	allocation	NOUN
ftr-374	585	31	to	to	ADP
ftr-374	585	32	the	the	DET
ftr-374	585	33	partners	partner	NOUN
ftr-374	585	34	.	.	PUNCT
ftr-374	586	1	in	in	ADP
ftr-374	586	2	addition	addition	NOUN
ftr-374	586	3	,	,	PUNCT
ftr-374	586	4	properly	properly	ADV
ftr-374	586	5	reflecting	reflect	VERB
ftr-374	586	6	the	the	DET
ftr-374	586	7	various	various	ADJ
ftr-374	586	8	allocations	allocation	NOUN
ftr-374	586	9	to	to	ADP
ftr-374	586	10	the	the	DET
ftr-374	586	11	partners	partner	NOUN
ftr-374	586	12	,	,	PUNCT
ftr-374	586	13	along	along	ADP
ftr-374	586	14	with	with	ADP
ftr-374	586	15	the	the	DET
ftr-374	586	16	distribution	distribution	NOUN
ftr-374	586	17	to	to	ADP
ftr-374	586	18	d	d	PROPN
ftr-374	586	19	in	in	ADP
ftr-374	586	20	the	the	DET
ftr-374	586	21	capital	capital	NOUN
ftr-374	586	22	accounts	account	NOUN
ftr-374	586	23	indicates	indicate	VERB
ftr-374	586	24	clearly	clearly	ADV
ftr-374	586	25	to	to	ADP
ftr-374	586	26	both	both	PRON
ftr-374	586	27	d	d	PROPN
ftr-374	586	28	and	and	CCONJ
ftr-374	586	29	e	e	X
ftr-374	586	30	their	their	PRON
ftr-374	586	31	rights	right	NOUN
ftr-374	586	32	to	to	ADP
ftr-374	586	33	partnership	partnership	NOUN
ftr-374	586	34	assets	asset	NOUN
ftr-374	586	35	.	.	PUNCT
ftr-374	587	1	a.	a.	NOUN
ftr-374	587	2	exceptions	exception	NOUN
ftr-374	587	3	to	to	ADP
ftr-374	587	4	the	the	DET
ftr-374	587	5	application	application	NOUN
ftr-374	587	6	of	of	ADP
ftr-374	587	7	section	section	NOUN
ftr-374	587	8	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	587	9	)	)	PUNCT
ftr-374	587	10	.	.	PUNCT
ftr-374	588	1	the	the	DET
ftr-374	588	2	distribution	distribution	NOUN
ftr-374	588	3	scheme	scheme	NOUN
ftr-374	588	4	of	of	ADP
ftr-374	588	5	subchapter	subchapter	NOUN
ftr-374	588	6	k	k	PROPN
ftr-374	588	7	is	be	AUX
ftr-374	588	8	designed	design	VERB
ftr-374	588	9	to	to	PART
ftr-374	588	10	permit	permit	VERB
ftr-374	588	11	distributions	distribution	NOUN
ftr-374	588	12	of	of	ADP
ftr-374	588	13	property	property	NOUN
ftr-374	588	14	to	to	ADP
ftr-374	588	15	partners	partner	NOUN
ftr-374	588	16	without	without	ADP
ftr-374	588	17	recognition	recognition	NOUN
ftr-374	588	18	of	of	ADP
ftr-374	588	19	gain	gain	NOUN
ftr-374	588	20	as	as	ADV
ftr-374	588	21	long	long	ADV
ftr-374	588	22	as	as	SCONJ
ftr-374	588	23	built	build	VERB
ftr-374	588	24	-	-	PUNCT
ftr-374	588	25	in	in	ADP
ftr-374	588	26	gain	gain	NOUN
ftr-374	588	27	or	or	CCONJ
ftr-374	588	28	loss	loss	NOUN
ftr-374	588	29	inherent	inherent	ADJ
ftr-374	588	30	in	in	ADP
ftr-374	588	31	the	the	DET
ftr-374	588	32	distributed	distribute	VERB
ftr-374	588	33	property	property	NOUN
ftr-374	588	34	is	be	AUX
ftr-374	588	35	preserved	preserve	VERB
ftr-374	588	36	to	to	PART
ftr-374	588	37	be	be	AUX
ftr-374	588	38	recovered	recover	VERB
ftr-374	588	39	by	by	ADP
ftr-374	588	40	the	the	DET
ftr-374	588	41	distributee	distributee	NOUN
ftr-374	588	42	partner	partner	NOUN
ftr-374	588	43	on	on	ADP
ftr-374	588	44	the	the	DET
ftr-374	588	45	ultimate	ultimate	ADJ
ftr-374	588	46	disposition	disposition	NOUN
ftr-374	588	47	of	of	ADP
ftr-374	588	48	distributed	distribute	VERB
ftr-374	588	49	property	property	NOUN
ftr-374	588	50	.	.	PUNCT
ftr-374	589	1	section	section	NOUN
ftr-374	589	2	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	589	3	)	)	PUNCT
ftr-374	589	4	is	be	AUX
ftr-374	589	5	a	a	DET
ftr-374	589	6	necessary	necessary	ADJ
ftr-374	589	7	exception	exception	NOUN
ftr-374	589	8	to	to	ADP
ftr-374	589	9	this	this	DET
ftr-374	589	10	principle	principle	NOUN
ftr-374	589	11	to	to	PART
ftr-374	589	12	prevent	prevent	VERB
ftr-374	589	13	the	the	DET
ftr-374	589	14	shifting	shifting	NOUN
ftr-374	589	15	of	of	ADP
ftr-374	589	16	pre	pre	ADJ
ftr-374	589	17	-	-	NOUN
ftr-374	589	18	contribution	contribution	NOUN
ftr-374	589	19	built	build	VERB
ftr-374	589	20	-	-	PUNCT
ftr-374	589	21	in	in	ADP
ftr-374	589	22	gain	gain	NOUN
ftr-374	589	23	or	or	CCONJ
ftr-374	589	24	loss	loss	NOUN
ftr-374	589	25	from	from	ADP
ftr-374	589	26	the	the	DET
ftr-374	589	27	contributing	contribute	VERB
ftr-374	589	28	partner	partner	NOUN
ftr-374	589	29	to	to	ADP
ftr-374	589	30	another	another	DET
ftr-374	589	31	partner	partner	NOUN
ftr-374	589	32	under	under	ADP
ftr-374	589	33	the	the	DET
ftr-374	589	34	nonrecognition	nonrecognition	NOUN
ftr-374	589	35	element	element	NOUN
ftr-374	589	36	of	of	ADP
ftr-374	589	37	2009	2009	NUM
ftr-374	589	38	]	]	PUNCT
ftr-374	589	39	built	build	VERB
ftr-374	589	40	-	-	PUNCT
ftr-374	589	41	in	in	ADP
ftr-374	589	42	gain	gain	NOUN
ftr-374	589	43	and	and	CCONJ
ftr-374	589	44	built	build	VERB
ftr-374	589	45	-	-	PUNCT
ftr-374	589	46	in	in	ADP
ftr-374	589	47	loss	loss	NOUN
ftr-374	589	48	633	633	NUM
ftr-374	589	49	the	the	DET
ftr-374	589	50	distribution	distribution	NOUN
ftr-374	589	51	rules	rule	NOUN
ftr-374	589	52	.	.	PUNCT
ftr-374	590	1	the	the	DET
ftr-374	590	2	code	code	NOUN
ftr-374	590	3	and	and	CCONJ
ftr-374	590	4	regulations	regulation	NOUN
ftr-374	590	5	recognize	recognize	VERB
ftr-374	590	6	some	some	DET
ftr-374	590	7	situations	situation	NOUN
ftr-374	590	8	in	in	ADP
ftr-374	590	9	which	which	PRON
ftr-374	590	10	the	the	DET
ftr-374	590	11	contributing	contribute	VERB
ftr-374	590	12	partner	partner	NOUN
ftr-374	590	13	’s	’s	PART
ftr-374	590	14	pre	pre	NOUN
ftr-374	590	15	-	-	NOUN
ftr-374	590	16	contribution	contribution	NOUN
ftr-374	590	17	built	build	VERB
ftr-374	590	18	-	-	PUNCT
ftr-374	590	19	in	in	ADP
ftr-374	590	20	gain	gain	NOUN
ftr-374	590	21	or	or	CCONJ
ftr-374	590	22	loss	loss	NOUN
ftr-374	590	23	is	be	AUX
ftr-374	590	24	preserved	preserve	VERB
ftr-374	590	25	following	follow	VERB
ftr-374	590	26	distributions	distribution	NOUN
ftr-374	590	27	of	of	ADP
ftr-374	590	28	contributed	contribute	VERB
ftr-374	590	29	built	build	VERB
ftr-374	590	30	-	-	PUNCT
ftr-374	590	31	in	in	ADP
ftr-374	590	32	gain	gain	NOUN
ftr-374	590	33	or	or	CCONJ
ftr-374	590	34	loss	loss	NOUN
ftr-374	590	35	property	property	NOUN
ftr-374	590	36	to	to	ADP
ftr-374	590	37	a	a	DET
ftr-374	590	38	non	non	ADJ
ftr-374	590	39	-	-	ADJ
ftr-374	590	40	contributing	contributing	ADJ
ftr-374	590	41	partner	partner	NOUN
ftr-374	590	42	.	.	PUNCT
ftr-374	591	1	section	section	NOUN
ftr-374	591	2	704(c)(2	704(c)(2	NOUN
ftr-374	591	3	)	)	PUNCT
ftr-374	591	4	incorporates	incorporate	VERB
ftr-374	591	5	the	the	DET
ftr-374	591	6	principles	principle	NOUN
ftr-374	591	7	of	of	ADP
ftr-374	591	8	deferral	deferral	NOUN
ftr-374	591	9	in	in	ADP
ftr-374	591	10	like	like	ADP
ftr-374	591	11	-	-	PUNCT
ftr-374	591	12	kind	kind	NOUN
ftr-374	591	13	exchanges	exchange	NOUN
ftr-374	591	14	by	by	ADP
ftr-374	591	15	providing	provide	VERB
ftr-374	591	16	that	that	DET
ftr-374	591	17	gain	gain	NOUN
ftr-374	591	18	or	or	CCONJ
ftr-374	591	19	loss	loss	NOUN
ftr-374	591	20	required	require	VERB
ftr-374	591	21	to	to	PART
ftr-374	591	22	be	be	AUX
ftr-374	591	23	recognized	recognize	VERB
ftr-374	591	24	under	under	ADP
ftr-374	591	25	section	section	NOUN
ftr-374	591	26	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	591	27	)	)	PUNCT
ftr-374	591	28	is	be	AUX
ftr-374	591	29	reduced	reduce	VERB
ftr-374	591	30	by	by	ADP
ftr-374	591	31	the	the	DET
ftr-374	591	32	amount	amount	NOUN
ftr-374	591	33	of	of	ADP
ftr-374	591	34	built	build	VERB
ftr-374	591	35	-	-	PUNCT
ftr-374	591	36	in	in	ADP
ftr-374	591	37	gain	gain	NOUN
ftr-374	591	38	or	or	CCONJ
ftr-374	591	39	loss	loss	NOUN
ftr-374	591	40	attributable	attributable	ADJ
ftr-374	591	41	to	to	ADP
ftr-374	591	42	property	property	NOUN
ftr-374	591	43	that	that	PRON
ftr-374	591	44	is	be	AUX
ftr-374	591	45	like	like	ADP
ftr-374	591	46	-	-	PUNCT
ftr-374	591	47	kind	kind	NOUN
ftr-374	591	48	to	to	ADP
ftr-374	591	49	the	the	DET
ftr-374	591	50	property	property	NOUN
ftr-374	591	51	distributed	distribute	VERB
ftr-374	591	52	to	to	ADP
ftr-374	591	53	another	another	DET
ftr-374	591	54	partner	partner	NOUN
ftr-374	591	55	under	under	ADP
ftr-374	591	56	section	section	NOUN
ftr-374	591	57	1031	1031	NUM
ftr-374	591	58	that	that	PRON
ftr-374	591	59	is	be	AUX
ftr-374	591	60	distributed	distribute	VERB
ftr-374	591	61	to	to	ADP
ftr-374	591	62	the	the	DET
ftr-374	591	63	contributing	contribute	VERB
ftr-374	591	64	partner	partner	NOUN
ftr-374	591	65	not	not	PART
ftr-374	591	66	later	later	ADV
ftr-374	591	67	than	than	ADP
ftr-374	591	68	the	the	DET
ftr-374	591	69	180th	180th	ADJ
ftr-374	591	70	day	day	NOUN
ftr-374	591	71	after	after	ADP
ftr-374	591	72	the	the	DET
ftr-374	591	73	distribution	distribution	NOUN
ftr-374	591	74	to	to	ADP
ftr-374	591	75	the	the	DET
ftr-374	591	76	non	non	ADJ
ftr-374	591	77	-	-	ADJ
ftr-374	591	78	contributing	contributing	ADJ
ftr-374	591	79	partner	partner	NOUN
ftr-374	591	80	or	or	CCONJ
ftr-374	591	81	,	,	PUNCT
ftr-374	591	82	if	if	SCONJ
ftr-374	591	83	earlier	early	ADV
ftr-374	591	84	,	,	PUNCT
ftr-374	591	85	the	the	DET
ftr-374	591	86	due	due	ADJ
ftr-374	591	87	date	date	NOUN
ftr-374	591	88	(	(	PUNCT
ftr-374	591	89	with	with	ADP
ftr-374	591	90	extensions	extension	NOUN
ftr-374	591	91	)	)	PUNCT
ftr-374	591	92	of	of	ADP
ftr-374	591	93	the	the	DET
ftr-374	591	94	tax	tax	NOUN
ftr-374	591	95	return	return	NOUN
ftr-374	591	96	of	of	ADP
ftr-374	591	97	the	the	DET
ftr-374	591	98	contributing	contribute	VERB
ftr-374	591	99	partner	partner	NOUN
ftr-374	591	100	for	for	ADP
ftr-374	591	101	the	the	DET
ftr-374	591	102	taxable	taxable	ADJ
ftr-374	591	103	year	year	NOUN
ftr-374	591	104	in	in	ADP
ftr-374	591	105	which	which	PRON
ftr-374	591	106	the	the	DET
ftr-374	591	107	distribution	distribution	NOUN
ftr-374	591	108	to	to	ADP
ftr-374	591	109	the	the	DET
ftr-374	591	110	noncontributing	noncontributing	PROPN
ftr-374	591	111	partner	partner	NOUN
ftr-374	591	112	occurs.87	occurs.87	ADJ
ftr-374	591	113	in	in	ADP
ftr-374	591	114	essence	essence	NOUN
ftr-374	591	115	,	,	PUNCT
ftr-374	591	116	the	the	DET
ftr-374	591	117	like	like	ADJ
ftr-374	591	118	-	-	PUNCT
ftr-374	591	119	kind	kind	NOUN
ftr-374	591	120	property	property	NOUN
ftr-374	591	121	distributed	distribute	VERB
ftr-374	591	122	to	to	ADP
ftr-374	591	123	the	the	DET
ftr-374	591	124	contributing	contribute	VERB
ftr-374	591	125	partner	partner	NOUN
ftr-374	591	126	is	be	AUX
ftr-374	591	127	treated	treat	VERB
ftr-374	591	128	as	as	SCONJ
ftr-374	591	129	received	receive	VERB
ftr-374	591	130	in	in	ADP
ftr-374	591	131	exchange	exchange	NOUN
ftr-374	591	132	for	for	ADP
ftr-374	591	133	the	the	DET
ftr-374	591	134	contributed	contribute	VERB
ftr-374	591	135	property	property	NOUN
ftr-374	591	136	that	that	PRON
ftr-374	591	137	is	be	AUX
ftr-374	591	138	distributed	distribute	VERB
ftr-374	591	139	to	to	ADP
ftr-374	591	140	another	another	DET
ftr-374	591	141	partner	partner	NOUN
ftr-374	591	142	.	.	PUNCT
ftr-374	592	1	under	under	ADP
ftr-374	592	2	the	the	DET
ftr-374	592	3	language	language	NOUN
ftr-374	592	4	of	of	ADP
ftr-374	592	5	section	section	NOUN
ftr-374	592	6	704(c)(2	704(c)(2	NUM
ftr-374	592	7	)	)	PUNCT
ftr-374	592	8	,	,	PUNCT
ftr-374	592	9	to	to	ADP
ftr-374	592	10	the	the	DET
ftr-374	592	11	extent	extent	NOUN
ftr-374	592	12	of	of	ADP
ftr-374	592	13	the	the	DET
ftr-374	592	14	fair	fair	ADJ
ftr-374	592	15	market	market	NOUN
ftr-374	592	16	value	value	NOUN
ftr-374	592	17	of	of	ADP
ftr-374	592	18	the	the	DET
ftr-374	592	19	like	like	ADJ
ftr-374	592	20	-	-	PUNCT
ftr-374	592	21	kind	kind	NOUN
ftr-374	592	22	property	property	NOUN
ftr-374	592	23	,	,	PUNCT
ftr-374	592	24	section	section	NOUN
ftr-374	592	25	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	592	26	)	)	PUNCT
ftr-374	592	27	is	be	AUX
ftr-374	592	28	to	to	PART
ftr-374	592	29	be	be	AUX
ftr-374	592	30	applied	apply	VERB
ftr-374	592	31	as	as	SCONJ
ftr-374	592	32	if	if	SCONJ
ftr-374	592	33	the	the	DET
ftr-374	592	34	contributing	contribute	VERB
ftr-374	592	35	partner	partner	NOUN
ftr-374	592	36	had	have	AUX
ftr-374	592	37	contributed	contribute	VERB
ftr-374	592	38	the	the	DET
ftr-374	592	39	like	like	ADJ
ftr-374	592	40	-	-	PUNCT
ftr-374	592	41	kind	kind	NOUN
ftr-374	592	42	property	property	NOUN
ftr-374	592	43	at	at	ADP
ftr-374	592	44	the	the	DET
ftr-374	592	45	outset	outset	NOUN
ftr-374	592	46	.	.	PUNCT
ftr-374	593	1	thus	thus	ADV
ftr-374	593	2	,	,	PUNCT
ftr-374	593	3	there	there	PRON
ftr-374	593	4	is	be	VERB
ftr-374	593	5	no	no	DET
ftr-374	593	6	distribution	distribution	NOUN
ftr-374	593	7	of	of	ADP
ftr-374	593	8	contributed	contribute	VERB
ftr-374	593	9	property	property	NOUN
ftr-374	593	10	to	to	ADP
ftr-374	593	11	another	another	DET
ftr-374	593	12	partner	partner	NOUN
ftr-374	593	13	.	.	PUNCT
ftr-374	594	1	the	the	DET
ftr-374	594	2	contributing	contribute	VERB
ftr-374	594	3	partner	partner	NOUN
ftr-374	594	4	’s	’s	PART
ftr-374	594	5	basis	basis	NOUN
ftr-374	594	6	in	in	ADP
ftr-374	594	7	the	the	DET
ftr-374	594	8	distributed	distribute	VERB
ftr-374	594	9	like	like	ADP
ftr-374	594	10	-	-	PUNCT
ftr-374	594	11	kind	kind	NOUN
ftr-374	594	12	property	property	NOUN
ftr-374	594	13	will	will	AUX
ftr-374	594	14	be	be	AUX
ftr-374	594	15	the	the	DET
ftr-374	594	16	same	same	ADJ
ftr-374	594	17	as	as	SCONJ
ftr-374	594	18	the	the	DET
ftr-374	594	19	partnership	partnership	NOUN
ftr-374	594	20	’s	’s	PART
ftr-374	594	21	basis.88	basis.88	NOUN
ftr-374	594	22	the	the	DET
ftr-374	594	23	contributing	contribute	VERB
ftr-374	594	24	partner	partner	NOUN
ftr-374	594	25	’s	’s	PART
ftr-374	594	26	basis	basis	NOUN
ftr-374	594	27	in	in	ADP
ftr-374	594	28	the	the	DET
ftr-374	594	29	distributed	distribute	VERB
ftr-374	594	30	like	like	ADP
ftr-374	594	31	-	-	PUNCT
ftr-374	594	32	kind	kind	NOUN
ftr-374	594	33	property	property	NOUN
ftr-374	594	34	is	be	AUX
ftr-374	594	35	determined	determine	VERB
ftr-374	594	36	without	without	ADP
ftr-374	594	37	regard	regard	NOUN
ftr-374	594	38	to	to	ADP
ftr-374	594	39	any	any	DET
ftr-374	594	40	gain	gain	NOUN
ftr-374	594	41	recognized	recognize	VERB
ftr-374	594	42	by	by	ADP
ftr-374	594	43	the	the	DET
ftr-374	594	44	contributing	contribute	VERB
ftr-374	594	45	partner	partner	NOUN
ftr-374	594	46	under	under	ADP
ftr-374	594	47	section	section	NOUN
ftr-374	594	48	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	594	49	)	)	PUNCT
ftr-374	594	50	,	,	PUNCT
ftr-374	594	51	e.g.	e.g.	ADV
ftr-374	594	52	the	the	DET
ftr-374	594	53	partnership	partnership	NOUN
ftr-374	594	54	’s	’s	PART
ftr-374	594	55	basis	basis	NOUN
ftr-374	594	56	in	in	ADP
ftr-374	594	57	the	the	DET
ftr-374	594	58	distributed	distribute	VERB
ftr-374	594	59	like	like	ADP
ftr-374	594	60	-	-	PUNCT
ftr-374	594	61	kind	kind	NOUN
ftr-374	594	62	property	property	NOUN
ftr-374	594	63	will	will	AUX
ftr-374	594	64	transfer	transfer	VERB
ftr-374	594	65	to	to	ADP
ftr-374	594	66	the	the	DET
ftr-374	594	67	contributing	contribute	VERB
ftr-374	594	68	partner.89	partner.89	NOUN
ftr-374	594	69	the	the	DET
ftr-374	594	70	treasury	treasury	PROPN
ftr-374	594	71	regulations	regulation	NOUN
ftr-374	594	72	provide	provide	VERB
ftr-374	594	73	additional	additional	ADJ
ftr-374	594	74	,	,	PUNCT
ftr-374	594	75	non	non	ADJ
ftr-374	594	76	-	-	ADJ
ftr-374	594	77	statutory	statutory	ADJ
ftr-374	594	78	,	,	PUNCT
ftr-374	594	79	exceptions	exception	NOUN
ftr-374	594	80	to	to	ADP
ftr-374	594	81	the	the	DET
ftr-374	594	82	application	application	NOUN
ftr-374	594	83	of	of	ADP
ftr-374	594	84	section	section	NOUN
ftr-374	594	85	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	594	86	)	)	PUNCT
ftr-374	594	87	.	.	PUNCT
ftr-374	595	1	the	the	DET
ftr-374	595	2	contributing	contribute	VERB
ftr-374	595	3	partner	partner	NOUN
ftr-374	595	4	is	be	AUX
ftr-374	595	5	not	not	PART
ftr-374	595	6	required	require	VERB
ftr-374	595	7	to	to	PART
ftr-374	595	8	recognize	recognize	VERB
ftr-374	595	9	gain	gain	NOUN
ftr-374	595	10	under	under	ADP
ftr-374	595	11	section	section	NOUN
ftr-374	595	12	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	595	13	)	)	PUNCT
ftr-374	595	14	on	on	ADP
ftr-374	595	15	distribution	distribution	NOUN
ftr-374	595	16	of	of	ADP
ftr-374	595	17	an	an	DET
ftr-374	595	18	interest	interest	NOUN
ftr-374	595	19	in	in	ADP
ftr-374	595	20	contributed	contribute	VERB
ftr-374	595	21	property	property	NOUN
ftr-374	595	22	to	to	ADP
ftr-374	595	23	another	another	DET
ftr-374	595	24	partner	partner	NOUN
ftr-374	595	25	in	in	ADP
ftr-374	595	26	complete	complete	ADJ
ftr-374	595	27	liquidation	liquidation	NOUN
ftr-374	595	28	of	of	ADP
ftr-374	595	29	the	the	DET
ftr-374	595	30	partnership	partnership	NOUN
ftr-374	595	31	if	if	SCONJ
ftr-374	595	32	the	the	DET
ftr-374	595	33	contributing	contribute	VERB
ftr-374	595	34	partner	partner	NOUN
ftr-374	595	35	also	also	ADV
ftr-374	595	36	receives	receive	VERB
ftr-374	595	37	an	an	DET
ftr-374	595	38	interest	interest	NOUN
ftr-374	595	39	in	in	ADP
ftr-374	595	40	the	the	DET
ftr-374	595	41	contributed	contributed	ADJ
ftr-374	595	42	property	property	NOUN
ftr-374	595	43	that	that	PRON
ftr-374	595	44	has	have	VERB
ftr-374	595	45	a	a	DET
ftr-374	595	46	built	build	VERB
ftr-374	595	47	-	-	PUNCT
ftr-374	595	48	in	in	ADP
ftr-374	595	49	gain	gain	NOUN
ftr-374	595	50	or	or	CCONJ
ftr-374	595	51	loss	loss	NOUN
ftr-374	595	52	in	in	ADP
ftr-374	595	53	an	an	DET
ftr-374	595	54	amount	amount	NOUN
ftr-374	595	55	that	that	PRON
ftr-374	595	56	is	be	AUX
ftr-374	595	57	at	at	ADP
ftr-374	595	58	least	least	ADJ
ftr-374	595	59	equal	equal	ADJ
ftr-374	595	60	to	to	ADP
ftr-374	595	61	the	the	DET
ftr-374	595	62	amount	amount	NOUN
ftr-374	595	63	of	of	ADP
ftr-374	595	64	gain	gain	NOUN
ftr-374	595	65	that	that	PRON
ftr-374	595	66	would	would	AUX
ftr-374	595	67	be	be	AUX
ftr-374	595	68	87	87	NUM
ftr-374	595	69	.	.	PUNCT
ftr-374	596	1	irc	irc	PROPN
ftr-374	596	2	§	§	PROPN
ftr-374	596	3	704(c)(2)(b	704(c)(2)(b	PROPN
ftr-374	596	4	)	)	PUNCT
ftr-374	596	5	;	;	PUNCT
ftr-374	597	1	treas	treas	PROPN
ftr-374	597	2	.	.	PUNCT
ftr-374	598	1	reg	reg	PROPN
ftr-374	598	2	.	.	PUNCT
ftr-374	599	1	§	§	PROPN
ftr-374	599	2	1.704	1.704	NUM
ftr-374	599	3	-	-	NUM
ftr-374	599	4	4(d)(3	4(d)(3	NUM
ftr-374	599	5	)	)	PUNCT
ftr-374	599	6	.	.	PUNCT
ftr-374	600	1	these	these	DET
ftr-374	600	2	deadlines	deadline	NOUN
ftr-374	600	3	mirror	mirror	VERB
ftr-374	600	4	the	the	DET
ftr-374	600	5	rules	rule	NOUN
ftr-374	600	6	for	for	ADP
ftr-374	600	7	deferred	deferred	ADJ
ftr-374	600	8	like	like	ADP
ftr-374	600	9	-	-	PUNCT
ftr-374	600	10	kind	kind	NOUN
ftr-374	600	11	exchanges	exchange	NOUN
ftr-374	600	12	in	in	ADP
ftr-374	600	13	§	§	PROPN
ftr-374	600	14	1031(a)(3)(b	1031(a)(3)(b	NUM
ftr-374	600	15	)	)	PUNCT
ftr-374	600	16	,	,	PUNCT
ftr-374	600	17	which	which	PRON
ftr-374	600	18	requires	require	VERB
ftr-374	600	19	that	that	SCONJ
ftr-374	600	20	a	a	DET
ftr-374	600	21	deferred	defer	VERB
ftr-374	600	22	exchange	exchange	NOUN
ftr-374	600	23	be	be	AUX
ftr-374	600	24	completed	complete	VERB
ftr-374	600	25	within	within	ADP
ftr-374	600	26	180	180	NUM
ftr-374	600	27	days	day	NOUN
ftr-374	600	28	,	,	PUNCT
ftr-374	600	29	or	or	CCONJ
ftr-374	600	30	the	the	DET
ftr-374	600	31	due	due	ADJ
ftr-374	600	32	date	date	NOUN
ftr-374	600	33	for	for	ADP
ftr-374	600	34	the	the	DET
ftr-374	600	35	exchanging	exchange	VERB
ftr-374	600	36	taxpayer	taxpayer	NOUN
ftr-374	600	37	’s	’s	PART
ftr-374	600	38	tax	tax	NOUN
ftr-374	600	39	return	return	NOUN
ftr-374	600	40	,	,	PUNCT
ftr-374	600	41	whichever	whichever	PRON
ftr-374	600	42	is	be	AUX
ftr-374	600	43	earlier	early	ADV
ftr-374	600	44	.	.	PUNCT
ftr-374	601	1	88	88	NUM
ftr-374	601	2	.	.	PUNCT
ftr-374	602	1	treas	treas	PROPN
ftr-374	602	2	.	.	PUNCT
ftr-374	603	1	reg	reg	PROPN
ftr-374	603	2	.	.	PUNCT
ftr-374	604	1	§	§	PROPN
ftr-374	604	2	1.704	1.704	NUM
ftr-374	604	3	-	-	NUM
ftr-374	604	4	4(d)(3	4(d)(3	NUM
ftr-374	604	5	)	)	PUNCT
ftr-374	604	6	.	.	PUNCT
ftr-374	605	1	the	the	DET
ftr-374	605	2	regulation	regulation	NOUN
ftr-374	605	3	states	state	VERB
ftr-374	605	4	,	,	PUNCT
ftr-374	605	5	“	"	PUNCT
ftr-374	605	6	the	the	DET
ftr-374	605	7	contributing	contribute	VERB
ftr-374	605	8	partner	partner	NOUN
ftr-374	605	9	’s	’s	PART
ftr-374	605	10	basis	basis	NOUN
ftr-374	605	11	in	in	ADP
ftr-374	605	12	the	the	DET
ftr-374	605	13	distributed	distribute	VERB
ftr-374	605	14	like	like	ADP
ftr-374	605	15	-	-	PUNCT
ftr-374	605	16	kind	kind	NOUN
ftr-374	605	17	property	property	NOUN
ftr-374	605	18	is	be	AUX
ftr-374	605	19	determined	determine	VERB
ftr-374	605	20	as	as	SCONJ
ftr-374	605	21	if	if	SCONJ
ftr-374	605	22	the	the	DET
ftr-374	605	23	likekind	likekind	NOUN
ftr-374	605	24	property	property	NOUN
ftr-374	605	25	were	be	AUX
ftr-374	605	26	distributed	distribute	VERB
ftr-374	605	27	in	in	ADP
ftr-374	605	28	an	an	DET
ftr-374	605	29	unrelated	unrelated	ADJ
ftr-374	605	30	distribution	distribution	NOUN
ftr-374	605	31	prior	prior	ADV
ftr-374	605	32	to	to	ADP
ftr-374	605	33	the	the	DET
ftr-374	605	34	distribution	distribution	NOUN
ftr-374	605	35	of	of	ADP
ftr-374	605	36	any	any	DET
ftr-374	605	37	other	other	ADJ
ftr-374	605	38	property	property	NOUN
ftr-374	605	39	distributed	distribute	VERB
ftr-374	605	40	as	as	ADP
ftr-374	605	41	part	part	NOUN
ftr-374	605	42	of	of	ADP
ftr-374	605	43	the	the	DET
ftr-374	605	44	same	same	ADJ
ftr-374	605	45	distribution	distribution	NOUN
ftr-374	605	46	and	and	CCONJ
ftr-374	605	47	is	be	AUX
ftr-374	605	48	determined	determine	VERB
ftr-374	605	49	without	without	ADP
ftr-374	605	50	regard	regard	NOUN
ftr-374	605	51	to	to	ADP
ftr-374	605	52	the	the	DET
ftr-374	605	53	increase	increase	NOUN
ftr-374	605	54	in	in	ADP
ftr-374	605	55	the	the	DET
ftr-374	605	56	contributing	contribute	VERB
ftr-374	605	57	partner	partner	NOUN
ftr-374	605	58	’s	’s	PART
ftr-374	605	59	adjusted	adjust	VERB
ftr-374	605	60	tax	tax	NOUN
ftr-374	605	61	basis	basis	NOUN
ftr-374	605	62	in	in	ADP
ftr-374	605	63	the	the	DET
ftr-374	605	64	partnership	partnership	NOUN
ftr-374	605	65	interest	interest	NOUN
ftr-374	605	66	under	under	ADP
ftr-374	605	67	section	section	NOUN
ftr-374	605	68	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	605	69	)	)	PUNCT
ftr-374	605	70	and	and	CCONJ
ftr-374	605	71	this	this	DET
ftr-374	605	72	section	section	NOUN
ftr-374	605	73	.	.	PUNCT
ftr-374	605	74	”	"	PUNCT
ftr-374	606	1	see	see	VERB
ftr-374	606	2	irc	irc	PROPN
ftr-374	606	3	§	§	PROPN
ftr-374	606	4	732(a	732(a	PROPN
ftr-374	606	5	)	)	PUNCT
ftr-374	606	6	.	.	PUNCT
ftr-374	607	1	89	89	NUM
ftr-374	607	2	.	.	PUNCT
ftr-374	608	1	i	i	PRON
ftr-374	608	2	d.	d.	PROPN
ftr-374	608	3	the	the	DET
ftr-374	608	4	regulations	regulation	NOUN
ftr-374	608	5	warn	warn	VERB
ftr-374	608	6	,	,	PUNCT
ftr-374	608	7	however	however	ADV
ftr-374	608	8	,	,	PUNCT
ftr-374	608	9	that	that	SCONJ
ftr-374	608	10	the	the	DET
ftr-374	608	11	distribution	distribution	NOUN
ftr-374	608	12	of	of	ADP
ftr-374	608	13	the	the	DET
ftr-374	608	14	like	like	ADJ
ftr-374	608	15	-	-	PUNCT
ftr-374	608	16	kind	kind	NOUN
ftr-374	608	17	property	property	NOUN
ftr-374	608	18	to	to	ADP
ftr-374	608	19	the	the	DET
ftr-374	608	20	contributing	contribute	VERB
ftr-374	608	21	partner	partner	NOUN
ftr-374	608	22	may	may	AUX
ftr-374	608	23	in	in	ADP
ftr-374	608	24	some	some	DET
ftr-374	608	25	circumstances	circumstance	NOUN
ftr-374	608	26	be	be	AUX
ftr-374	608	27	treated	treat	VERB
ftr-374	608	28	as	as	ADP
ftr-374	608	29	a	a	DET
ftr-374	608	30	sale	sale	NOUN
ftr-374	608	31	under	under	ADP
ftr-374	608	32	the	the	DET
ftr-374	608	33	disguised	disguise	VERB
ftr-374	608	34	sale	sale	NOUN
ftr-374	608	35	rules	rule	NOUN
ftr-374	608	36	of	of	ADP
ftr-374	608	37	treas	treas	PROPN
ftr-374	608	38	.	.	PUNCT
ftr-374	609	1	reg	reg	PROPN
ftr-374	609	2	.	.	PUNCT
ftr-374	610	1	§	§	PROPN
ftr-374	610	2	1.707	1.707	NUM
ftr-374	610	3	-	-	SYM
ftr-374	610	4	3	3	NUM
ftr-374	610	5	.	.	NUM
ftr-374	610	6	634	634	NUM
ftr-374	610	7	florida	florida	PROPN
ftr-374	610	8	tax	tax	NOUN
ftr-374	610	9	review	review	NOUN
ftr-374	611	1	[	[	X
ftr-374	611	2	vol	vol	NOUN
ftr-374	611	3	.	.	PUNCT
ftr-374	611	4	9:6	9:6	NUM
ftr-374	611	5	recognized	recognize	VERB
ftr-374	611	6	by	by	ADP
ftr-374	611	7	the	the	DET
ftr-374	611	8	contributing	contribute	VERB
ftr-374	611	9	partner	partner	NOUN
ftr-374	611	10	under	under	ADP
ftr-374	611	11	section	section	NOUN
ftr-374	611	12	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	611	13	)	)	PUNCT
ftr-374	611	14	on	on	ADP
ftr-374	611	15	a	a	DET
ftr-374	611	16	sale	sale	NOUN
ftr-374	611	17	of	of	ADP
ftr-374	611	18	the	the	DET
ftr-374	611	19	contributed	contribute	VERB
ftr-374	611	20	property	property	NOUN
ftr-374	611	21	for	for	ADP
ftr-374	611	22	its	its	PRON
ftr-374	611	23	fair	fair	ADJ
ftr-374	611	24	market	market	NOUN
ftr-374	611	25	value.90	value.90	ADV
ftr-374	611	26	in	in	ADP
ftr-374	611	27	this	this	DET
ftr-374	611	28	case	case	NOUN
ftr-374	611	29	,	,	PUNCT
ftr-374	611	30	the	the	DET
ftr-374	611	31	exchange	exchange	NOUN
ftr-374	611	32	basis	basis	NOUN
ftr-374	611	33	in	in	ADP
ftr-374	611	34	the	the	DET
ftr-374	611	35	distributed	distribute	VERB
ftr-374	611	36	property	property	NOUN
ftr-374	611	37	on	on	ADP
ftr-374	611	38	liquidation	liquidation	NOUN
ftr-374	611	39	of	of	ADP
ftr-374	611	40	the	the	DET
ftr-374	611	41	partnership	partnership	NOUN
ftr-374	611	42	will	will	AUX
ftr-374	611	43	preserve	preserve	VERB
ftr-374	611	44	the	the	DET
ftr-374	611	45	contributing	contribute	VERB
ftr-374	611	46	partner	partner	NOUN
ftr-374	611	47	’s	’s	PART
ftr-374	611	48	remaining	remain	VERB
ftr-374	611	49	built	build	VERB
ftr-374	611	50	-	-	PUNCT
ftr-374	611	51	in	in	ADP
ftr-374	611	52	gain	gain	NOUN
ftr-374	611	53	or	or	CCONJ
ftr-374	611	54	loss.91	loss.91	ADJ
ftr-374	611	55	section	section	NOUN
ftr-374	611	56	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	611	57	)	)	PUNCT
ftr-374	611	58	does	do	AUX
ftr-374	611	59	not	not	PART
ftr-374	611	60	require	require	VERB
ftr-374	611	61	recognition	recognition	NOUN
ftr-374	611	62	of	of	ADP
ftr-374	611	63	gain	gain	NOUN
ftr-374	611	64	by	by	ADP
ftr-374	611	65	the	the	DET
ftr-374	611	66	contributing	contribute	VERB
ftr-374	611	67	partner	partner	NOUN
ftr-374	611	68	in	in	ADP
ftr-374	611	69	the	the	DET
ftr-374	611	70	event	event	NOUN
ftr-374	611	71	of	of	ADP
ftr-374	611	72	a	a	DET
ftr-374	611	73	deemed	deem	VERB
ftr-374	611	74	distribution	distribution	NOUN
ftr-374	611	75	and	and	CCONJ
ftr-374	611	76	reformation	reformation	NOUN
ftr-374	611	77	of	of	ADP
ftr-374	611	78	a	a	DET
ftr-374	611	79	partnership	partnership	NOUN
ftr-374	611	80	under	under	ADP
ftr-374	611	81	the	the	DET
ftr-374	611	82	partnership	partnership	NOUN
ftr-374	611	83	termination	termination	NOUN
ftr-374	611	84	rule	rule	NOUN
ftr-374	611	85	of	of	ADP
ftr-374	611	86	section	section	NOUN
ftr-374	611	87	708(b)(1)(b	708(b)(1)(b	PROPN
ftr-374	611	88	)	)	PUNCT
ftr-374	611	89	(	(	PUNCT
ftr-374	611	90	termination	termination	NOUN
ftr-374	611	91	of	of	ADP
ftr-374	611	92	a	a	DET
ftr-374	611	93	partnership	partnership	NOUN
ftr-374	611	94	in	in	ADP
ftr-374	611	95	a	a	DET
ftr-374	611	96	50	50	NUM
ftr-374	611	97	%	%	NOUN
ftr-374	611	98	ownership	ownership	NOUN
ftr-374	611	99	change).92	change).92	NOUN
ftr-374	611	100	in	in	ADP
ftr-374	611	101	this	this	DET
ftr-374	611	102	case	case	NOUN
ftr-374	611	103	,	,	PUNCT
ftr-374	611	104	the	the	DET
ftr-374	611	105	built	build	VERB
ftr-374	611	106	-	-	PUNCT
ftr-374	611	107	in	in	ADP
ftr-374	611	108	gain	gain	NOUN
ftr-374	611	109	or	or	CCONJ
ftr-374	611	110	loss	loss	NOUN
ftr-374	611	111	of	of	ADP
ftr-374	611	112	the	the	DET
ftr-374	611	113	contributing	contribute	VERB
ftr-374	611	114	partner	partner	NOUN
ftr-374	611	115	is	be	AUX
ftr-374	611	116	preserved	preserve	VERB
ftr-374	611	117	by	by	ADP
ftr-374	611	118	treating	treat	VERB
ftr-374	611	119	the	the	DET
ftr-374	611	120	property	property	NOUN
ftr-374	611	121	in	in	ADP
ftr-374	611	122	the	the	DET
ftr-374	611	123	hands	hand	NOUN
ftr-374	611	124	of	of	ADP
ftr-374	611	125	the	the	DET
ftr-374	611	126	re	re	ADJ
ftr-374	611	127	-	-	ADJ
ftr-374	611	128	formed	form	VERB
ftr-374	611	129	partnership	partnership	NOUN
ftr-374	611	130	as	as	ADP
ftr-374	611	131	section	section	NOUN
ftr-374	611	132	704(c	704(c	PROPN
ftr-374	611	133	)	)	PUNCT
ftr-374	611	134	property.93	property.93	NOUN
ftr-374	611	135	similarly	similarly	ADV
ftr-374	611	136	,	,	PUNCT
ftr-374	611	137	section	section	NOUN
ftr-374	611	138	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	611	139	)	)	PUNCT
ftr-374	611	140	gain	gain	NOUN
ftr-374	611	141	is	be	AUX
ftr-374	611	142	not	not	PART
ftr-374	611	143	recognized	recognize	VERB
ftr-374	611	144	on	on	ADP
ftr-374	611	145	the	the	DET
ftr-374	611	146	transfer	transfer	NOUN
ftr-374	611	147	of	of	ADP
ftr-374	611	148	built	build	VERB
ftr-374	611	149	-	-	PUNCT
ftr-374	611	150	in	in	ADP
ftr-374	611	151	gain	gain	NOUN
ftr-374	611	152	or	or	CCONJ
ftr-374	611	153	loss	loss	NOUN
ftr-374	611	154	assets	asset	NOUN
ftr-374	611	155	to	to	ADP
ftr-374	611	156	a	a	DET
ftr-374	611	157	new	new	ADJ
ftr-374	611	158	partnership	partnership	NOUN
ftr-374	611	159	followed	follow	VERB
ftr-374	611	160	by	by	ADP
ftr-374	611	161	a	a	DET
ftr-374	611	162	distribution	distribution	NOUN
ftr-374	611	163	of	of	ADP
ftr-374	611	164	interests	interest	NOUN
ftr-374	611	165	in	in	ADP
ftr-374	611	166	the	the	DET
ftr-374	611	167	new	new	ADJ
ftr-374	611	168	partnership	partnership	NOUN
ftr-374	611	169	in	in	ADP
ftr-374	611	170	liquidation	liquidation	NOUN
ftr-374	611	171	of	of	ADP
ftr-374	611	172	the	the	DET
ftr-374	611	173	original	original	ADJ
ftr-374	611	174	partnership	partnership	NOUN
ftr-374	611	175	–	–	PUNCT
ftr-374	611	176	an	an	DET
ftr-374	611	177	assets	asset	NOUN
ftr-374	611	178	over	over	ADP
ftr-374	611	179	partnership	partnership	NOUN
ftr-374	611	180	reorganization.94	reorganization.94	NOUN
ftr-374	611	181	again	again	ADV
ftr-374	611	182	built	build	VERB
ftr-374	611	183	-	-	PUNCT
ftr-374	611	184	in	in	ADP
ftr-374	611	185	gain	gain	NOUN
ftr-374	611	186	or	or	CCONJ
ftr-374	611	187	loss	loss	NOUN
ftr-374	611	188	is	be	AUX
ftr-374	611	189	preserved	preserve	VERB
ftr-374	611	190	by	by	ADP
ftr-374	611	191	treating	treat	VERB
ftr-374	611	192	the	the	DET
ftr-374	611	193	assets	asset	NOUN
ftr-374	611	194	as	as	ADP
ftr-374	611	195	section	section	NOUN
ftr-374	611	196	704(c	704(c	PROPN
ftr-374	611	197	)	)	PUNCT
ftr-374	611	198	assets	asset	NOUN
ftr-374	611	199	of	of	ADP
ftr-374	611	200	the	the	DET
ftr-374	611	201	new	new	ADJ
ftr-374	611	202	partnership.95	partnership.95	NOUN
ftr-374	611	203	the	the	DET
ftr-374	611	204	regulations	regulation	NOUN
ftr-374	611	205	also	also	ADV
ftr-374	611	206	provide	provide	VERB
ftr-374	611	207	that	that	DET
ftr-374	611	208	section	section	NOUN
ftr-374	611	209	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	611	210	)	)	PUNCT
ftr-374	611	211	does	do	AUX
ftr-374	611	212	not	not	PART
ftr-374	611	213	require	require	VERB
ftr-374	611	214	recognition	recognition	NOUN
ftr-374	611	215	of	of	ADP
ftr-374	611	216	gain	gain	NOUN
ftr-374	611	217	on	on	ADP
ftr-374	611	218	incorporation	incorporation	NOUN
ftr-374	611	219	of	of	ADP
ftr-374	611	220	a	a	DET
ftr-374	611	221	partnership,96	partnership,96	NOUN
ftr-374	611	222	or	or	CCONJ
ftr-374	611	223	on	on	ADP
ftr-374	611	224	a	a	DET
ftr-374	611	225	distribution	distribution	NOUN
ftr-374	611	226	of	of	ADP
ftr-374	611	227	an	an	DET
ftr-374	611	228	undivided	undivided	ADJ
ftr-374	611	229	interest	interest	NOUN
ftr-374	611	230	in	in	ADP
ftr-374	611	231	partnership	partnership	NOUN
ftr-374	611	232	property	property	NOUN
ftr-374	611	233	to	to	ADP
ftr-374	611	234	the	the	DET
ftr-374	611	235	extent	extent	NOUN
ftr-374	611	236	that	that	SCONJ
ftr-374	611	237	the	the	DET
ftr-374	611	238	interest	interest	NOUN
ftr-374	611	239	received	receive	VERB
ftr-374	611	240	by	by	ADP
ftr-374	611	241	the	the	DET
ftr-374	611	242	contributing	contribute	VERB
ftr-374	611	243	partner	partner	NOUN
ftr-374	611	244	does	do	AUX
ftr-374	611	245	not	not	PART
ftr-374	611	246	exceed	exceed	VERB
ftr-374	611	247	the	the	DET
ftr-374	611	248	undivided	undivided	ADJ
ftr-374	611	249	interest	interest	NOUN
ftr-374	611	250	in	in	ADP
ftr-374	611	251	the	the	DET
ftr-374	611	252	property	property	NOUN
ftr-374	611	253	contributed	contribute	VERB
ftr-374	611	254	by	by	ADP
ftr-374	611	255	the	the	DET
ftr-374	611	256	distributee.97	distributee.97	NOUN
ftr-374	611	257	2	2	NUM
ftr-374	611	258	.	.	PUNCT
ftr-374	611	259	distribution	distribution	NOUN
ftr-374	611	260	of	of	ADP
ftr-374	611	261	property	property	NOUN
ftr-374	611	262	to	to	ADP
ftr-374	611	263	the	the	DET
ftr-374	611	264	contributing	contribute	VERB
ftr-374	611	265	partner	partner	NOUN
ftr-374	611	266	section	section	NOUN
ftr-374	611	267	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	611	268	)	)	PUNCT
ftr-374	611	269	allocates	allocate	NOUN
ftr-374	611	270	built	build	VERB
ftr-374	611	271	-	-	PUNCT
ftr-374	611	272	in	in	ADP
ftr-374	611	273	gain	gain	NOUN
ftr-374	611	274	or	or	CCONJ
ftr-374	611	275	loss	loss	NOUN
ftr-374	611	276	to	to	ADP
ftr-374	611	277	the	the	DET
ftr-374	611	278	contributing	contribute	VERB
ftr-374	611	279	partner	partner	NOUN
ftr-374	611	280	,	,	PUNCT
ftr-374	611	281	as	as	ADP
ftr-374	611	282	a	a	DET
ftr-374	611	283	partner	partner	NOUN
ftr-374	611	284	,	,	PUNCT
ftr-374	611	285	on	on	ADP
ftr-374	611	286	distribution	distribution	NOUN
ftr-374	611	287	of	of	ADP
ftr-374	611	288	partnership	partnership	NOUN
ftr-374	611	289	property	property	NOUN
ftr-374	611	290	to	to	ADP
ftr-374	611	291	a	a	DET
ftr-374	611	292	non	non	ADJ
ftr-374	611	293	-	-	ADJ
ftr-374	611	294	contributing	contributing	ADJ
ftr-374	611	295	partner	partner	NOUN
ftr-374	611	296	.	.	PUNCT
ftr-374	612	1	section	section	NOUN
ftr-374	612	2	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	612	3	)	)	PUNCT
ftr-374	612	4	can	can	AUX
ftr-374	612	5	not	not	PART
ftr-374	612	6	allocate	allocate	VERB
ftr-374	612	7	precontribution	precontribution	NOUN
ftr-374	612	8	gain	gain	NOUN
ftr-374	612	9	or	or	CCONJ
ftr-374	612	10	loss	loss	NOUN
ftr-374	612	11	if	if	SCONJ
ftr-374	612	12	the	the	DET
ftr-374	612	13	contributing	contribute	VERB
ftr-374	612	14	partner	partner	NOUN
ftr-374	612	15	is	be	AUX
ftr-374	612	16	no	no	ADV
ftr-374	612	17	longer	long	ADV
ftr-374	612	18	a	a	DET
ftr-374	612	19	member	member	NOUN
ftr-374	612	20	of	of	ADP
ftr-374	612	21	the	the	DET
ftr-374	612	22	partnership	partnership	NOUN
ftr-374	612	23	at	at	ADP
ftr-374	612	24	the	the	DET
ftr-374	612	25	time	time	NOUN
ftr-374	612	26	the	the	DET
ftr-374	612	27	contributed	contributed	ADJ
ftr-374	612	28	property	property	NOUN
ftr-374	612	29	is	be	AUX
ftr-374	612	30	distributed	distribute	VERB
ftr-374	612	31	.	.	PUNCT
ftr-374	613	1	section	section	NOUN
ftr-374	613	2	737	737	NUM
ftr-374	613	3	fills	fill	VERB
ftr-374	613	4	this	this	DET
ftr-374	613	5	gap	gap	NOUN
ftr-374	613	6	by	by	ADP
ftr-374	613	7	requiring	require	VERB
ftr-374	613	8	that	that	SCONJ
ftr-374	613	9	the	the	DET
ftr-374	613	10	contributing	contribute	VERB
ftr-374	613	11	partner	partner	NOUN
ftr-374	613	12	recognize	recognize	VERB
ftr-374	613	13	precontribution	precontribution	NOUN
ftr-374	613	14	built	build	VERB
ftr-374	613	15	-	-	PUNCT
ftr-374	613	16	in	in	ADP
ftr-374	613	17	gain	gain	NOUN
ftr-374	613	18	on	on	ADP
ftr-374	613	19	the	the	DET
ftr-374	613	20	distribution	distribution	NOUN
ftr-374	613	21	of	of	ADP
ftr-374	613	22	any	any	DET
ftr-374	613	23	other	other	ADJ
ftr-374	613	24	property	property	NOUN
ftr-374	613	25	to	to	ADP
ftr-374	613	26	the	the	DET
ftr-374	613	27	contributing	contribute	VERB
ftr-374	613	28	partner	partner	NOUN
ftr-374	613	29	,	,	PUNCT
ftr-374	613	30	notwithstanding	notwithstanding	ADP
ftr-374	613	31	the	the	DET
ftr-374	613	32	fact	fact	NOUN
ftr-374	613	33	that	that	SCONJ
ftr-374	613	34	a	a	DET
ftr-374	613	35	distribution	distribution	NOUN
ftr-374	613	36	would	would	AUX
ftr-374	613	37	otherwise	otherwise	ADV
ftr-374	613	38	be	be	AUX
ftr-374	613	39	without	without	ADP
ftr-374	613	40	recognition	recognition	NOUN
ftr-374	613	41	.	.	PUNCT
ftr-374	614	1	90	90	NUM
ftr-374	614	2	.	.	PUNCT
ftr-374	615	1	treas	treas	PROPN
ftr-374	615	2	.	.	PUNCT
ftr-374	616	1	reg	reg	PROPN
ftr-374	616	2	.	.	PUNCT
ftr-374	617	1	§	§	PROPN
ftr-374	617	2	1.704	1.704	NUM
ftr-374	617	3	-	-	SYM
ftr-374	617	4	4(c)(2	4(c)(2	NUM
ftr-374	617	5	)	)	PUNCT
ftr-374	617	6	.	.	PUNCT
ftr-374	618	1	91	91	NUM
ftr-374	618	2	.	.	PUNCT
ftr-374	619	1	irc	irc	PROPN
ftr-374	619	2	§	§	PROPN
ftr-374	619	3	732(b	732(b	PROPN
ftr-374	619	4	)	)	PUNCT
ftr-374	619	5	.	.	PUNCT
ftr-374	620	1	see	see	VERB
ftr-374	620	2	treas	treas	PROPN
ftr-374	620	3	.	.	PUNCT
ftr-374	621	1	reg	reg	PROPN
ftr-374	621	2	.	.	PUNCT
ftr-374	622	1	§	§	PROPN
ftr-374	622	2	1.704	1.704	NUM
ftr-374	622	3	-	-	NUM
ftr-374	622	4	4(c)(7	4(c)(7	NUM
ftr-374	622	5	)	)	PUNCT
ftr-374	622	6	,	,	PUNCT
ftr-374	622	7	ex	ex	X
ftr-374	622	8	.	.	PUNCT
ftr-374	622	9	(	(	PUNCT
ftr-374	622	10	1	1	NUM
ftr-374	622	11	)	)	PUNCT
ftr-374	622	12	.	.	PUNCT
ftr-374	623	1	92	92	NUM
ftr-374	623	2	.	.	PUNCT
ftr-374	624	1	treas	treas	PROPN
ftr-374	624	2	.	.	PUNCT
ftr-374	625	1	reg	reg	PROPN
ftr-374	625	2	.	.	PUNCT
ftr-374	626	1	§	§	PROPN
ftr-374	626	2	1.704(c)(3	1.704(c)(3	NUM
ftr-374	626	3	)	)	PUNCT
ftr-374	626	4	.	.	PUNCT
ftr-374	627	1	93	93	NUM
ftr-374	627	2	.	.	PUNCT
ftr-374	628	1	i	i	PRON
ftr-374	628	2	d.	d.	PROPN
ftr-374	628	3	94	94	NUM
ftr-374	628	4	.	.	PUNCT
ftr-374	629	1	treas	treas	PROPN
ftr-374	629	2	.	.	PUNCT
ftr-374	630	1	reg	reg	PROPN
ftr-374	630	2	.	.	PUNCT
ftr-374	631	1	§	§	PROPN
ftr-374	631	2	1.704	1.704	NUM
ftr-374	631	3	-	-	NUM
ftr-374	631	4	4(c)(4	4(c)(4	NUM
ftr-374	631	5	)	)	PUNCT
ftr-374	631	6	.	.	PUNCT
ftr-374	632	1	partnership	partnership	NOUN
ftr-374	632	2	mergers	merger	NOUN
ftr-374	632	3	are	be	AUX
ftr-374	632	4	discussed	discuss	VERB
ftr-374	632	5	infra	infra	NOUN
ftr-374	632	6	,	,	PUNCT
ftr-374	632	7	text	text	NOUN
ftr-374	632	8	beginning	beginning	NOUN
ftr-374	632	9	at	at	ADP
ftr-374	632	10	note	note	NOUN
ftr-374	632	11	110	110	NUM
ftr-374	632	12	.	.	NOUN
ftr-374	633	1	95	95	NUM
ftr-374	633	2	.	.	PUNCT
ftr-374	634	1	i	i	PRON
ftr-374	634	2	d.	d.	PROPN
ftr-374	634	3	96	96	NUM
ftr-374	634	4	.	.	PUNCT
ftr-374	635	1	treas	treas	PROPN
ftr-374	635	2	.	.	PUNCT
ftr-374	636	1	reg	reg	PROPN
ftr-374	636	2	.	.	PUNCT
ftr-374	637	1	§	§	PROPN
ftr-374	637	2	1.704	1.704	NUM
ftr-374	637	3	-	-	NUM
ftr-374	637	4	4(c)(5	4(c)(5	NUM
ftr-374	637	5	)	)	PUNCT
ftr-374	637	6	.	.	PUNCT
ftr-374	638	1	97	97	NUM
ftr-374	638	2	.	.	PUNCT
ftr-374	639	1	treas	treas	PROPN
ftr-374	639	2	.	.	PUNCT
ftr-374	640	1	reg	reg	PROPN
ftr-374	640	2	.	.	PUNCT
ftr-374	641	1	§	§	PROPN
ftr-374	641	2	1.704	1.704	NUM
ftr-374	641	3	-	-	NUM
ftr-374	641	4	4(c)(6	4(c)(6	NUM
ftr-374	641	5	)	)	PUNCT
ftr-374	641	6	.	.	PUNCT
ftr-374	642	1	2009	2009	NUM
ftr-374	642	2	]	]	PUNCT
ftr-374	642	3	built	build	VERB
ftr-374	642	4	-	-	PUNCT
ftr-374	642	5	in	in	ADP
ftr-374	642	6	gain	gain	NOUN
ftr-374	642	7	and	and	CCONJ
ftr-374	642	8	built	build	VERB
ftr-374	642	9	-	-	PUNCT
ftr-374	642	10	in	in	ADP
ftr-374	642	11	loss	loss	NOUN
ftr-374	642	12	635	635	NUM
ftr-374	642	13	normally	normally	ADV
ftr-374	642	14	a	a	DET
ftr-374	642	15	distribution	distribution	NOUN
ftr-374	642	16	of	of	ADP
ftr-374	642	17	money	money	NOUN
ftr-374	642	18	or	or	CCONJ
ftr-374	642	19	property	property	NOUN
ftr-374	642	20	to	to	ADP
ftr-374	642	21	a	a	DET
ftr-374	642	22	partner	partner	NOUN
ftr-374	642	23	does	do	AUX
ftr-374	642	24	not	not	PART
ftr-374	642	25	require	require	VERB
ftr-374	642	26	the	the	DET
ftr-374	642	27	recognition	recognition	NOUN
ftr-374	642	28	of	of	ADP
ftr-374	642	29	gain	gain	NOUN
ftr-374	642	30	,	,	PUNCT
ftr-374	642	31	except	except	SCONJ
ftr-374	642	32	to	to	ADP
ftr-374	642	33	the	the	DET
ftr-374	642	34	extent	extent	NOUN
ftr-374	642	35	that	that	SCONJ
ftr-374	642	36	a	a	DET
ftr-374	642	37	distribution	distribution	NOUN
ftr-374	642	38	of	of	ADP
ftr-374	642	39	money	money	NOUN
ftr-374	642	40	exceeds	exceed	VERB
ftr-374	642	41	the	the	DET
ftr-374	642	42	distributee	distributee	NOUN
ftr-374	642	43	partner	partner	NOUN
ftr-374	642	44	’s	’s	PART
ftr-374	642	45	basis	basis	NOUN
ftr-374	642	46	in	in	ADP
ftr-374	642	47	the	the	DET
ftr-374	642	48	partnership	partnership	NOUN
ftr-374	642	49	interest.98	interest.98	NOUN
ftr-374	642	50	section	section	NOUN
ftr-374	642	51	737	737	NUM
ftr-374	642	52	,	,	PUNCT
ftr-374	642	53	however	however	ADV
ftr-374	642	54	,	,	PUNCT
ftr-374	642	55	requires	require	VERB
ftr-374	642	56	recognition	recognition	NOUN
ftr-374	642	57	of	of	ADP
ftr-374	642	58	gain	gain	NOUN
ftr-374	642	59	on	on	ADP
ftr-374	642	60	a	a	DET
ftr-374	642	61	distribution	distribution	NOUN
ftr-374	642	62	to	to	ADP
ftr-374	642	63	the	the	DET
ftr-374	642	64	extent	extent	NOUN
ftr-374	642	65	of	of	ADP
ftr-374	642	66	the	the	DET
ftr-374	642	67	lesser	less	ADJ
ftr-374	642	68	of	of	ADP
ftr-374	642	69	the	the	DET
ftr-374	642	70	fair	fair	ADJ
ftr-374	642	71	market	market	NOUN
ftr-374	642	72	value	value	NOUN
ftr-374	642	73	of	of	ADP
ftr-374	642	74	any	any	DET
ftr-374	642	75	property	property	NOUN
ftr-374	642	76	(	(	PUNCT
ftr-374	642	77	other	other	ADJ
ftr-374	642	78	than	than	ADP
ftr-374	642	79	money	money	NOUN
ftr-374	642	80	)	)	PUNCT
ftr-374	642	81	distributed	distribute	VERB
ftr-374	642	82	to	to	ADP
ftr-374	642	83	the	the	DET
ftr-374	642	84	partner	partner	NOUN
ftr-374	642	85	over	over	ADP
ftr-374	642	86	the	the	DET
ftr-374	642	87	adjusted	adjusted	ADJ
ftr-374	642	88	basis	basis	NOUN
ftr-374	642	89	of	of	ADP
ftr-374	642	90	the	the	DET
ftr-374	642	91	partner	partner	NOUN
ftr-374	642	92	’s	’s	PART
ftr-374	642	93	partnership	partnership	NOUN
ftr-374	642	94	interest	interest	NOUN
ftr-374	642	95	,	,	PUNCT
ftr-374	642	96	or	or	CCONJ
ftr-374	642	97	the	the	DET
ftr-374	642	98	amount	amount	NOUN
ftr-374	642	99	of	of	ADP
ftr-374	642	100	any	any	DET
ftr-374	642	101	pre	pre	ADJ
ftr-374	642	102	-	-	ADJ
ftr-374	642	103	contribution	contribution	ADJ
ftr-374	642	104	gain	gain	NOUN
ftr-374	642	105	of	of	ADP
ftr-374	642	106	the	the	DET
ftr-374	642	107	partner	partner	NOUN
ftr-374	642	108	,	,	PUNCT
ftr-374	642	109	meaning	mean	VERB
ftr-374	642	110	the	the	DET
ftr-374	642	111	amount	amount	NOUN
ftr-374	642	112	of	of	ADP
ftr-374	642	113	gain	gain	NOUN
ftr-374	642	114	that	that	PRON
ftr-374	642	115	would	would	AUX
ftr-374	642	116	be	be	AUX
ftr-374	642	117	recognized	recognize	VERB
ftr-374	642	118	by	by	ADP
ftr-374	642	119	the	the	DET
ftr-374	642	120	partner	partner	NOUN
ftr-374	642	121	under	under	ADP
ftr-374	642	122	section	section	NOUN
ftr-374	642	123	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	642	124	)	)	PUNCT
ftr-374	642	125	if	if	SCONJ
ftr-374	642	126	contributed	contribute	VERB
ftr-374	642	127	property	property	NOUN
ftr-374	642	128	were	be	AUX
ftr-374	642	129	distributed	distribute	VERB
ftr-374	642	130	to	to	ADP
ftr-374	642	131	another	another	DET
ftr-374	642	132	partner	partner	NOUN
ftr-374	642	133	.	.	PUNCT
ftr-374	643	1	there	there	PRON
ftr-374	643	2	is	be	VERB
ftr-374	643	3	no	no	DET
ftr-374	643	4	provision	provision	NOUN
ftr-374	643	5	for	for	ADP
ftr-374	643	6	recognition	recognition	NOUN
ftr-374	643	7	of	of	ADP
ftr-374	643	8	pre	pre	ADJ
ftr-374	643	9	-	-	ADJ
ftr-374	643	10	contribution	contribution	ADJ
ftr-374	643	11	loss	loss	NOUN
ftr-374	643	12	.	.	PUNCT
ftr-374	644	1	gain	gain	NOUN
ftr-374	644	2	recognized	recognize	VERB
ftr-374	644	3	under	under	ADP
ftr-374	644	4	section	section	NOUN
ftr-374	644	5	737	737	NUM
ftr-374	644	6	increases	increase	VERB
ftr-374	644	7	the	the	DET
ftr-374	644	8	partner	partner	NOUN
ftr-374	644	9	’s	’s	PART
ftr-374	644	10	basis	basis	NOUN
ftr-374	644	11	in	in	ADP
ftr-374	644	12	the	the	DET
ftr-374	644	13	partnership	partnership	NOUN
ftr-374	644	14	interest	interest	NOUN
ftr-374	644	15	immediately	immediately	ADV
ftr-374	644	16	before	before	ADP
ftr-374	644	17	the	the	DET
ftr-374	644	18	distribution.99	distribution.99	NOUN
ftr-374	644	19	in	in	ADP
ftr-374	644	20	addition	addition	NOUN
ftr-374	644	21	,	,	PUNCT
ftr-374	644	22	the	the	DET
ftr-374	644	23	partnership	partnership	NOUN
ftr-374	644	24	’s	’s	PART
ftr-374	644	25	basis	basis	NOUN
ftr-374	644	26	in	in	ADP
ftr-374	644	27	property	property	NOUN
ftr-374	644	28	contributed	contribute	VERB
ftr-374	644	29	by	by	ADP
ftr-374	644	30	the	the	DET
ftr-374	644	31	distributee	distributee	NOUN
ftr-374	644	32	partner	partner	NOUN
ftr-374	644	33	is	be	AUX
ftr-374	644	34	also	also	ADV
ftr-374	644	35	adjusted	adjust	VERB
ftr-374	644	36	to	to	PART
ftr-374	644	37	reflect	reflect	VERB
ftr-374	644	38	gain	gain	NOUN
ftr-374	644	39	recognized	recognize	VERB
ftr-374	644	40	by	by	ADP
ftr-374	644	41	the	the	DET
ftr-374	644	42	contributing	contribute	VERB
ftr-374	644	43	partner.100	partner.100	PROPN
ftr-374	644	44	example	example	NOUN
ftr-374	644	45	12	12	NUM
ftr-374	644	46	suppose	suppose	VERB
ftr-374	644	47	,	,	PUNCT
ftr-374	644	48	that	that	SCONJ
ftr-374	644	49	d	d	PROPN
ftr-374	644	50	contributed	contribute	VERB
ftr-374	644	51	delta	delta	NOUN
ftr-374	644	52	stock	stock	NOUN
ftr-374	644	53	,	,	PUNCT
ftr-374	644	54	with	with	ADP
ftr-374	644	55	a	a	DET
ftr-374	644	56	fair	fair	ADJ
ftr-374	644	57	market	market	NOUN
ftr-374	644	58	value	value	NOUN
ftr-374	644	59	of	of	ADP
ftr-374	644	60	$	$	SYM
ftr-374	644	61	1,000	1,000	NUM
ftr-374	644	62	and	and	CCONJ
ftr-374	644	63	a	a	DET
ftr-374	644	64	basis	basis	NOUN
ftr-374	644	65	of	of	ADP
ftr-374	644	66	$	$	SYM
ftr-374	644	67	200	200	NUM
ftr-374	644	68	to	to	ADP
ftr-374	644	69	the	the	DET
ftr-374	644	70	abcd	abcd	PROPN
ftr-374	644	71	partnership	partnership	NOUN
ftr-374	644	72	in	in	ADP
ftr-374	644	73	year	year	NOUN
ftr-374	644	74	1	1	NUM
ftr-374	644	75	;	;	PUNCT
ftr-374	644	76	in	in	ADP
ftr-374	644	77	year	year	NOUN
ftr-374	644	78	3	3	NUM
ftr-374	644	79	,	,	PUNCT
ftr-374	644	80	when	when	SCONJ
ftr-374	644	81	the	the	DET
ftr-374	644	82	fair	fair	ADJ
ftr-374	644	83	market	market	NOUN
ftr-374	644	84	value	value	NOUN
ftr-374	644	85	of	of	ADP
ftr-374	644	86	delta	delta	NOUN
ftr-374	644	87	stock	stock	NOUN
ftr-374	644	88	is	be	AUX
ftr-374	644	89	$	$	SYM
ftr-374	644	90	800	800	NUM
ftr-374	644	91	,	,	PUNCT
ftr-374	644	92	the	the	DET
ftr-374	644	93	partnership	partnership	NOUN
ftr-374	644	94	distributed	distribute	VERB
ftr-374	644	95	omega	omega	NOUN
ftr-374	644	96	stock	stock	NOUN
ftr-374	644	97	to	to	ADP
ftr-374	644	98	d	d	PROPN
ftr-374	644	99	in	in	ADP
ftr-374	644	100	complete	complete	ADJ
ftr-374	644	101	liquidation	liquidation	NOUN
ftr-374	644	102	of	of	ADP
ftr-374	644	103	d	d	PROPN
ftr-374	644	104	’s	’s	NOUN
ftr-374	644	105	partnership	partnership	NOUN
ftr-374	644	106	interest	interest	NOUN
ftr-374	644	107	;	;	PUNCT
ftr-374	644	108	and	and	CCONJ
ftr-374	644	109	in	in	ADP
ftr-374	644	110	year	year	NOUN
ftr-374	644	111	5	5	NUM
ftr-374	644	112	the	the	DET
ftr-374	644	113	partnership	partnership	NOUN
ftr-374	644	114	distributed	distribute	VERB
ftr-374	644	115	the	the	DET
ftr-374	644	116	delta	delta	NOUN
ftr-374	644	117	stock	stock	NOUN
ftr-374	644	118	to	to	ADP
ftr-374	644	119	a.101	a.101	PROPN
ftr-374	644	120	section	section	NOUN
ftr-374	644	121	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	644	122	)	)	PUNCT
ftr-374	644	123	does	do	AUX
ftr-374	644	124	not	not	PART
ftr-374	644	125	apply	apply	VERB
ftr-374	644	126	to	to	ADP
ftr-374	644	127	the	the	DET
ftr-374	644	128	distribution	distribution	NOUN
ftr-374	644	129	of	of	ADP
ftr-374	644	130	the	the	DET
ftr-374	644	131	delta	delta	NOUN
ftr-374	644	132	stock	stock	NOUN
ftr-374	644	133	to	to	ADP
ftr-374	644	134	a	a	PRON
ftr-374	644	135	because	because	SCONJ
ftr-374	644	136	at	at	ADP
ftr-374	644	137	the	the	DET
ftr-374	644	138	time	time	NOUN
ftr-374	644	139	of	of	ADP
ftr-374	644	140	the	the	DET
ftr-374	644	141	distribution	distribution	NOUN
ftr-374	644	142	d	d	NOUN
ftr-374	644	143	is	be	AUX
ftr-374	644	144	no	no	PRON
ftr-374	644	145	longer	long	ADJ
ftr-374	644	146	partner	partner	NOUN
ftr-374	644	147	.	.	PUNCT
ftr-374	645	1	however	however	ADV
ftr-374	645	2	,	,	PUNCT
ftr-374	645	3	section	section	NOUN
ftr-374	645	4	737	737	NUM
ftr-374	645	5	taxes	taxis	NOUN
ftr-374	645	6	d	d	NOUN
ftr-374	645	7	on	on	ADP
ftr-374	645	8	the	the	DET
ftr-374	645	9	receipt	receipt	NOUN
ftr-374	645	10	of	of	ADP
ftr-374	645	11	the	the	DET
ftr-374	645	12	omega	omega	NOUN
ftr-374	645	13	stock	stock	NOUN
ftr-374	645	14	in	in	ADP
ftr-374	645	15	year	year	NOUN
ftr-374	645	16	3	3	NUM
ftr-374	645	17	in	in	ADP
ftr-374	645	18	an	an	DET
ftr-374	645	19	amount	amount	NOUN
ftr-374	645	20	equal	equal	ADJ
ftr-374	645	21	to	to	ADP
ftr-374	645	22	the	the	DET
ftr-374	645	23	gain	gain	NOUN
ftr-374	645	24	that	that	PRON
ftr-374	645	25	would	would	AUX
ftr-374	645	26	have	have	AUX
ftr-374	645	27	been	be	AUX
ftr-374	645	28	recognized	recognize	VERB
ftr-374	645	29	if	if	SCONJ
ftr-374	645	30	the	the	DET
ftr-374	645	31	delta	delta	NOUN
ftr-374	645	32	stock	stock	NOUN
ftr-374	645	33	had	have	AUX
ftr-374	645	34	been	be	AUX
ftr-374	645	35	distributed	distribute	VERB
ftr-374	645	36	to	to	ADP
ftr-374	645	37	another	another	DET
ftr-374	645	38	partner	partner	NOUN
ftr-374	645	39	at	at	ADP
ftr-374	645	40	the	the	DET
ftr-374	645	41	time	time	NOUN
ftr-374	645	42	of	of	ADP
ftr-374	645	43	the	the	DET
ftr-374	645	44	distribution	distribution	NOUN
ftr-374	645	45	to	to	ADP
ftr-374	645	46	d	d	PROPN
ftr-374	645	47	in	in	ADP
ftr-374	645	48	year	year	NOUN
ftr-374	645	49	3	3	NUM
ftr-374	645	50	,	,	PUNCT
ftr-374	645	51	$	$	SYM
ftr-374	645	52	600	600	NUM
ftr-374	645	53	(	(	PUNCT
ftr-374	645	54	$	$	SYM
ftr-374	645	55	800	800	NUM
ftr-374	645	56	$	$	SYM
ftr-374	645	57	200).102	200).102	NUM
ftr-374	645	58	d	d	NOUN
ftr-374	645	59	’s	’s	ADJ
ftr-374	645	60	basis	basis	NOUN
ftr-374	645	61	in	in	ADP
ftr-374	645	62	d	d	PROPN
ftr-374	645	63	’s	’s	NOUN
ftr-374	645	64	partnership	partnership	NOUN
ftr-374	645	65	interest	interest	NOUN
ftr-374	645	66	is	be	AUX
ftr-374	645	67	increased	increase	VERB
ftr-374	645	68	to	to	ADP
ftr-374	645	69	$	$	SYM
ftr-374	645	70	800	800	NUM
ftr-374	645	71	(	(	PUNCT
ftr-374	645	72	$	$	SYM
ftr-374	645	73	200	200	NUM
ftr-374	645	74	+	+	SYM
ftr-374	645	75	$	$	SYM
ftr-374	645	76	600	600	NUM
ftr-374	645	77	)	)	PUNCT
ftr-374	645	78	immediately	immediately	ADV
ftr-374	645	79	before	before	ADP
ftr-374	645	80	the	the	DET
ftr-374	645	81	distribution	distribution	NOUN
ftr-374	645	82	,	,	PUNCT
ftr-374	645	83	and	and	CCONJ
ftr-374	645	84	d	d	NOUN
ftr-374	645	85	,	,	PUNCT
ftr-374	645	86	therefore	therefore	ADV
ftr-374	645	87	,	,	PUNCT
ftr-374	645	88	takes	take	VERB
ftr-374	645	89	the	the	DET
ftr-374	645	90	omega	omega	NOUN
ftr-374	645	91	stock	stock	NOUN
ftr-374	645	92	with	with	ADP
ftr-374	645	93	an	an	DET
ftr-374	645	94	$	$	SYM
ftr-374	645	95	800	800	NUM
ftr-374	645	96	exchange	exchange	NOUN
ftr-374	645	97	basis	basis	NOUN
ftr-374	645	98	.	.	PUNCT
ftr-374	646	1	the	the	DET
ftr-374	646	2	partnership	partnership	NOUN
ftr-374	646	3	’s	’s	PART
ftr-374	646	4	basis	basis	NOUN
ftr-374	646	5	in	in	ADP
ftr-374	646	6	the	the	DET
ftr-374	646	7	delta	delta	NOUN
ftr-374	646	8	stock	stock	NOUN
ftr-374	646	9	is	be	AUX
ftr-374	646	10	increased	increase	VERB
ftr-374	646	11	to	to	ADP
ftr-374	646	12	$	$	SYM
ftr-374	646	13	800	800	NUM
ftr-374	646	14	.	.	PUNCT
ftr-374	647	1	98	98	NUM
ftr-374	647	2	.	.	PUNCT
ftr-374	648	1	irc	irc	PROPN
ftr-374	648	2	§	§	PROPN
ftr-374	648	3	731(a	731(a	PROPN
ftr-374	648	4	)	)	PUNCT
ftr-374	648	5	.	.	PUNCT
ftr-374	649	1	99	99	NUM
ftr-374	649	2	.	.	PUNCT
ftr-374	649	3	irc	irc	PROPN
ftr-374	649	4	§	§	PROPN
ftr-374	649	5	737(c)(1	737(c)(1	PROPN
ftr-374	649	6	)	)	PUNCT
ftr-374	649	7	.	.	PUNCT
ftr-374	650	1	the	the	DET
ftr-374	650	2	impact	impact	NOUN
ftr-374	650	3	of	of	ADP
ftr-374	650	4	this	this	DET
ftr-374	650	5	basis	basis	NOUN
ftr-374	650	6	increase	increase	NOUN
ftr-374	650	7	depends	depend	VERB
ftr-374	650	8	upon	upon	SCONJ
ftr-374	650	9	the	the	DET
ftr-374	650	10	nature	nature	NOUN
ftr-374	650	11	of	of	ADP
ftr-374	650	12	the	the	DET
ftr-374	650	13	distribution	distribution	NOUN
ftr-374	650	14	.	.	PUNCT
ftr-374	651	1	in	in	ADP
ftr-374	651	2	the	the	DET
ftr-374	651	3	case	case	NOUN
ftr-374	651	4	of	of	ADP
ftr-374	651	5	a	a	DET
ftr-374	651	6	distribution	distribution	NOUN
ftr-374	651	7	of	of	ADP
ftr-374	651	8	property	property	NOUN
ftr-374	651	9	in	in	ADP
ftr-374	651	10	complete	complete	ADJ
ftr-374	651	11	liquidation	liquidation	NOUN
ftr-374	651	12	of	of	ADP
ftr-374	651	13	the	the	DET
ftr-374	651	14	distributee	distributee	NOUN
ftr-374	651	15	’s	’s	PART
ftr-374	651	16	partnership	partnership	NOUN
ftr-374	651	17	interest	interest	NOUN
ftr-374	651	18	,	,	PUNCT
ftr-374	651	19	the	the	DET
ftr-374	651	20	basis	basis	NOUN
ftr-374	651	21	increase	increase	NOUN
ftr-374	651	22	would	would	AUX
ftr-374	651	23	be	be	AUX
ftr-374	651	24	reflected	reflect	VERB
ftr-374	651	25	in	in	ADP
ftr-374	651	26	the	the	DET
ftr-374	651	27	exchange	exchange	NOUN
ftr-374	651	28	basis	basis	NOUN
ftr-374	651	29	of	of	ADP
ftr-374	651	30	the	the	DET
ftr-374	651	31	distributed	distribute	VERB
ftr-374	651	32	property	property	NOUN
ftr-374	651	33	.	.	PUNCT
ftr-374	652	1	see	see	VERB
ftr-374	652	2	irc	irc	PROPN
ftr-374	652	3	§	§	PROPN
ftr-374	652	4	732(b	732(b	PROPN
ftr-374	652	5	)	)	PUNCT
ftr-374	652	6	.	.	PUNCT
ftr-374	653	1	100	100	NUM
ftr-374	653	2	.	.	PUNCT
ftr-374	653	3	irc	irc	PROPN
ftr-374	653	4	§	§	PROPN
ftr-374	653	5	737(c)(2	737(c)(2	NOUN
ftr-374	653	6	)	)	PUNCT
ftr-374	653	7	.	.	PUNCT
ftr-374	654	1	this	this	DET
ftr-374	654	2	adjustment	adjustment	NOUN
ftr-374	654	3	is	be	AUX
ftr-374	654	4	tantamount	tantamount	ADJ
ftr-374	654	5	to	to	ADP
ftr-374	654	6	a	a	DET
ftr-374	654	7	mandatory	mandatory	ADJ
ftr-374	654	8	§	§	PROPN
ftr-374	654	9	734(b	734(b	PROPN
ftr-374	654	10	)	)	PUNCT
ftr-374	654	11	adjustment	adjustment	NOUN
ftr-374	654	12	,	,	PUNCT
ftr-374	654	13	but	but	CCONJ
ftr-374	654	14	which	which	PRON
ftr-374	654	15	is	be	AUX
ftr-374	654	16	clearly	clearly	ADV
ftr-374	654	17	beneficial	beneficial	ADJ
ftr-374	654	18	to	to	ADP
ftr-374	654	19	the	the	DET
ftr-374	654	20	partnership	partnership	NOUN
ftr-374	654	21	,	,	PUNCT
ftr-374	654	22	and	and	CCONJ
ftr-374	654	23	in	in	ADP
ftr-374	654	24	the	the	DET
ftr-374	654	25	case	case	NOUN
ftr-374	654	26	of	of	ADP
ftr-374	654	27	a	a	DET
ftr-374	654	28	current	current	ADJ
ftr-374	654	29	distribution	distribution	NOUN
ftr-374	654	30	,	,	PUNCT
ftr-374	654	31	also	also	ADV
ftr-374	654	32	benefits	benefit	VERB
ftr-374	654	33	the	the	DET
ftr-374	654	34	contributing	contribute	VERB
ftr-374	654	35	partner	partner	NOUN
ftr-374	654	36	by	by	ADP
ftr-374	654	37	reducing	reduce	VERB
ftr-374	654	38	or	or	CCONJ
ftr-374	654	39	eliminating	eliminate	VERB
ftr-374	654	40	future	future	ADJ
ftr-374	654	41	§	§	PROPN
ftr-374	654	42	704(c	704(c	PROPN
ftr-374	654	43	)	)	PUNCT
ftr-374	654	44	gain	gain	NOUN
ftr-374	654	45	.	.	PUNCT
ftr-374	655	1	101	101	NUM
ftr-374	655	2	.	.	PUNCT
ftr-374	656	1	with	with	ADP
ftr-374	656	2	some	some	DET
ftr-374	656	3	clarifying	clarify	VERB
ftr-374	656	4	revisions	revision	NOUN
ftr-374	656	5	,	,	PUNCT
ftr-374	656	6	the	the	DET
ftr-374	656	7	example	example	NOUN
ftr-374	656	8	is	be	AUX
ftr-374	656	9	from	from	ADP
ftr-374	656	10	mcdaniel	mcdaniel	PROPN
ftr-374	656	11	,	,	PUNCT
ftr-374	656	12	et	et	PROPN
ftr-374	656	13	.	.	PUNCT
ftr-374	657	1	al	al	PROPN
ftr-374	657	2	.	.	PROPN
ftr-374	657	3	,	,	PUNCT
ftr-374	657	4	supra	supra	PROPN
ftr-374	657	5	note	note	PROPN
ftr-374	657	6	15	15	NUM
ftr-374	657	7	,	,	PUNCT
ftr-374	657	8	394	394	NUM
ftr-374	657	9	-	-	SYM
ftr-374	657	10	395	395	NUM
ftr-374	657	11	.	.	NOUN
ftr-374	657	12	102	102	NUM
ftr-374	657	13	.	.	PUNCT
ftr-374	658	1	without	without	ADP
ftr-374	658	2	§	§	PROPN
ftr-374	658	3	737	737	NUM
ftr-374	658	4	,	,	PUNCT
ftr-374	658	5	the	the	DET
ftr-374	658	6	year	year	NOUN
ftr-374	658	7	3	3	NUM
ftr-374	658	8	distribution	distribution	NOUN
ftr-374	658	9	of	of	ADP
ftr-374	658	10	capital	capital	NOUN
ftr-374	658	11	asset	asset	NOUN
ftr-374	658	12	#	#	SYM
ftr-374	658	13	2	2	NUM
ftr-374	658	14	to	to	ADP
ftr-374	658	15	d	d	NOUN
ftr-374	658	16	would	would	AUX
ftr-374	658	17	not	not	PART
ftr-374	658	18	require	require	VERB
ftr-374	658	19	recognition	recognition	NOUN
ftr-374	658	20	of	of	ADP
ftr-374	658	21	gain	gain	NOUN
ftr-374	658	22	by	by	ADP
ftr-374	658	23	d	d	PROPN
ftr-374	658	24	(	(	PUNCT
ftr-374	658	25	irc	irc	PROPN
ftr-374	658	26	§	§	PROPN
ftr-374	658	27	731(a	731(a	PROPN
ftr-374	658	28	)	)	PUNCT
ftr-374	658	29	)	)	PUNCT
ftr-374	658	30	who	who	PRON
ftr-374	658	31	would	would	AUX
ftr-374	658	32	take	take	VERB
ftr-374	658	33	asset	asset	NOUN
ftr-374	658	34	#	#	SYM
ftr-374	658	35	2	2	NUM
ftr-374	658	36	with	with	ADP
ftr-374	658	37	a	a	DET
ftr-374	658	38	basis	basis	NOUN
ftr-374	658	39	equal	equal	ADJ
ftr-374	658	40	to	to	ADP
ftr-374	658	41	d	d	NOUN
ftr-374	658	42	’s	’s	PART
ftr-374	658	43	basis	basis	NOUN
ftr-374	658	44	in	in	ADP
ftr-374	658	45	his	his	PRON
ftr-374	658	46	partnership	partnership	NOUN
ftr-374	658	47	interest	interest	NOUN
ftr-374	658	48	,	,	PUNCT
ftr-374	658	49	$	$	SYM
ftr-374	658	50	200	200	NUM
ftr-374	658	51	.	.	PUNCT
ftr-374	659	1	636	636	NUM
ftr-374	659	2	florida	florida	PROPN
ftr-374	659	3	tax	tax	NOUN
ftr-374	659	4	review	review	NOUN
ftr-374	659	5	[	[	X
ftr-374	659	6	vol	vol	NOUN
ftr-374	659	7	.	.	PUNCT
ftr-374	659	8	9:6	9:6	NUM
ftr-374	659	9	a.	a.	NOUN
ftr-374	659	10	exceptions	exception	NOUN
ftr-374	659	11	to	to	PART
ftr-374	659	12	section	section	VERB
ftr-374	659	13	737	737	NUM
ftr-374	659	14	as	as	SCONJ
ftr-374	659	15	is	be	AUX
ftr-374	659	16	the	the	DET
ftr-374	659	17	case	case	NOUN
ftr-374	659	18	with	with	ADP
ftr-374	659	19	respect	respect	NOUN
ftr-374	659	20	to	to	ADP
ftr-374	659	21	section	section	NOUN
ftr-374	659	22	704(c)(1)(b),103	704(c)(1)(b),103	NUM
ftr-374	659	23	exceptions	exception	NOUN
ftr-374	659	24	to	to	ADP
ftr-374	659	25	the	the	DET
ftr-374	659	26	application	application	NOUN
ftr-374	659	27	of	of	ADP
ftr-374	659	28	section	section	NOUN
ftr-374	659	29	737	737	NUM
ftr-374	659	30	mitigate	mitigate	VERB
ftr-374	659	31	the	the	DET
ftr-374	659	32	reach	reach	NOUN
ftr-374	659	33	of	of	ADP
ftr-374	659	34	the	the	DET
ftr-374	659	35	provision	provision	NOUN
ftr-374	659	36	in	in	ADP
ftr-374	659	37	cases	case	NOUN
ftr-374	659	38	where	where	SCONJ
ftr-374	659	39	the	the	DET
ftr-374	659	40	contributing	contribute	VERB
ftr-374	659	41	partner	partner	NOUN
ftr-374	659	42	’s	’s	PART
ftr-374	659	43	built	build	VERB
ftr-374	659	44	-	-	PUNCT
ftr-374	659	45	in	in	ADP
ftr-374	659	46	contribution	contribution	NOUN
ftr-374	659	47	gain	gain	NOUN
ftr-374	659	48	is	be	AUX
ftr-374	659	49	preserved	preserve	VERB
ftr-374	659	50	.	.	PUNCT
ftr-374	660	1	section	section	NOUN
ftr-374	660	2	737(d	737(d	PROPN
ftr-374	660	3	)	)	PUNCT
ftr-374	660	4	provides	provide	VERB
ftr-374	660	5	that	that	SCONJ
ftr-374	660	6	if	if	SCONJ
ftr-374	660	7	a	a	DET
ftr-374	660	8	distribution	distribution	NOUN
ftr-374	660	9	consists	consist	VERB
ftr-374	660	10	of	of	ADP
ftr-374	660	11	property	property	NOUN
ftr-374	660	12	contributed	contribute	VERB
ftr-374	660	13	by	by	ADP
ftr-374	660	14	the	the	DET
ftr-374	660	15	distributee	distributee	NOUN
ftr-374	660	16	,	,	PUNCT
ftr-374	660	17	such	such	ADJ
ftr-374	660	18	property	property	NOUN
ftr-374	660	19	will	will	AUX
ftr-374	660	20	not	not	PART
ftr-374	660	21	be	be	AUX
ftr-374	660	22	taken	take	VERB
ftr-374	660	23	into	into	ADP
ftr-374	660	24	account	account	NOUN
ftr-374	660	25	in	in	ADP
ftr-374	660	26	computing	compute	VERB
ftr-374	660	27	gain	gain	NOUN
ftr-374	660	28	recognized	recognize	VERB
ftr-374	660	29	under	under	ADP
ftr-374	660	30	section	section	NOUN
ftr-374	660	31	737(a	737(a	PROPN
ftr-374	660	32	)	)	PUNCT
ftr-374	660	33	or	or	CCONJ
ftr-374	660	34	in	in	ADP
ftr-374	660	35	computing	compute	VERB
ftr-374	660	36	the	the	DET
ftr-374	660	37	distributee	distributee	NOUN
ftr-374	660	38	’s	’s	PART
ftr-374	660	39	precontribution	precontribution	NOUN
ftr-374	660	40	gain.104	gain.104	NOUN
ftr-374	660	41	regulations	regulation	NOUN
ftr-374	660	42	provide	provide	VERB
ftr-374	660	43	additional	additional	ADJ
ftr-374	660	44	exceptions	exception	NOUN
ftr-374	660	45	for	for	ADP
ftr-374	660	46	partnership	partnership	NOUN
ftr-374	660	47	terminations	termination	NOUN
ftr-374	660	48	under	under	ADP
ftr-374	660	49	section	section	NOUN
ftr-374	660	50	708(b)(1	708(b)(1	NUM
ftr-374	660	51	)	)	PUNCT
ftr-374	660	52	where	where	SCONJ
ftr-374	660	53	assets	asset	NOUN
ftr-374	660	54	are	be	AUX
ftr-374	660	55	treated	treat	VERB
ftr-374	660	56	as	as	ADP
ftr-374	660	57	transferred	transfer	VERB
ftr-374	660	58	to	to	ADP
ftr-374	660	59	a	a	DET
ftr-374	660	60	new	new	ADJ
ftr-374	660	61	partnership,105	partnership,105	PROPN
ftr-374	660	62	partnership	partnership	NOUN
ftr-374	660	63	asset	asset	NOUN
ftr-374	660	64	-	-	PUNCT
ftr-374	660	65	over	over	ADP
ftr-374	660	66	mergers	merger	NOUN
ftr-374	660	67	,	,	PUNCT
ftr-374	660	68	partnership	partnership	NOUN
ftr-374	660	69	divisions,106	divisions,106	NOUN
ftr-374	660	70	incorporation	incorporation	NOUN
ftr-374	660	71	of	of	ADP
ftr-374	660	72	a	a	DET
ftr-374	660	73	partnership,107	partnership,107	ADJ
ftr-374	660	74	and	and	CCONJ
ftr-374	660	75	nonrecognition	nonrecognition	NOUN
ftr-374	660	76	transactions	transaction	NOUN
ftr-374	660	77	where	where	SCONJ
ftr-374	660	78	the	the	DET
ftr-374	660	79	property	property	NOUN
ftr-374	660	80	received	receive	VERB
ftr-374	660	81	is	be	AUX
ftr-374	660	82	thereafter	thereafter	ADV
ftr-374	660	83	treated	treat	VERB
ftr-374	660	84	as	as	ADP
ftr-374	660	85	the	the	DET
ftr-374	660	86	contributed	contributed	ADJ
ftr-374	660	87	property	property	NOUN
ftr-374	660	88	for	for	ADP
ftr-374	660	89	section	section	NOUN
ftr-374	660	90	704(c	704(c	PROPN
ftr-374	660	91	)	)	PUNCT
ftr-374	660	92	purposes.108	purposes.108	NOUN
ftr-374	660	93	3	3	NUM
ftr-374	660	94	.	.	PUNCT
ftr-374	661	1	extending	extend	VERB
ftr-374	661	2	the	the	DET
ftr-374	661	3	distribution	distribution	NOUN
ftr-374	661	4	rule	rule	NOUN
ftr-374	661	5	clock	clock	NOUN
ftr-374	661	6	with	with	ADP
ftr-374	661	7	a	a	DET
ftr-374	661	8	partnership	partnership	NOUN
ftr-374	661	9	merger	merger	NOUN
ftr-374	661	10	in	in	ADP
ftr-374	661	11	an	an	DET
ftr-374	661	12	“	"	PUNCT
ftr-374	661	13	assets	asset	NOUN
ftr-374	661	14	-	-	PUNCT
ftr-374	661	15	over	over	ADP
ftr-374	661	16	”	"	PUNCT
ftr-374	661	17	partnership	partnership	NOUN
ftr-374	661	18	merger	merger	NOUN
ftr-374	661	19	,	,	PUNCT
ftr-374	661	20	the	the	DET
ftr-374	661	21	merged	merged	ADJ
ftr-374	661	22	partnership	partnership	NOUN
ftr-374	661	23	is	be	AUX
ftr-374	661	24	treated	treat	VERB
ftr-374	661	25	as	as	ADP
ftr-374	661	26	transferring	transfer	VERB
ftr-374	661	27	its	its	PRON
ftr-374	661	28	assets	asset	NOUN
ftr-374	661	29	to	to	ADP
ftr-374	661	30	the	the	DET
ftr-374	661	31	continuing	continue	VERB
ftr-374	661	32	partnership	partnership	NOUN
ftr-374	661	33	in	in	ADP
ftr-374	661	34	exchange	exchange	NOUN
ftr-374	661	35	for	for	ADP
ftr-374	661	36	a	a	DET
ftr-374	661	37	partnership	partnership	NOUN
ftr-374	661	38	interest	interest	NOUN
ftr-374	661	39	in	in	ADP
ftr-374	661	40	the	the	DET
ftr-374	661	41	continuing	continue	VERB
ftr-374	661	42	partnership.109	partnership.109	VERB
ftr-374	661	43	invariably	invariably	ADV
ftr-374	661	44	,	,	PUNCT
ftr-374	661	45	the	the	DET
ftr-374	661	46	value	value	NOUN
ftr-374	661	47	of	of	ADP
ftr-374	661	48	the	the	DET
ftr-374	661	49	transferred	transfer	VERB
ftr-374	661	50	assets	asset	NOUN
ftr-374	661	51	will	will	AUX
ftr-374	661	52	differ	differ	VERB
ftr-374	661	53	from	from	ADP
ftr-374	661	54	their	their	PRON
ftr-374	661	55	bases	basis	NOUN
ftr-374	661	56	resulting	result	VERB
ftr-374	661	57	in	in	ADP
ftr-374	661	58	built	build	VERB
ftr-374	661	59	-	-	PUNCT
ftr-374	661	60	in	in	ADP
ftr-374	661	61	gain	gain	NOUN
ftr-374	661	62	or	or	CCONJ
ftr-374	661	63	loss	loss	NOUN
ftr-374	661	64	property	property	NOUN
ftr-374	661	65	.	.	PUNCT
ftr-374	662	1	the	the	DET
ftr-374	662	2	merged	merged	ADJ
ftr-374	662	3	partnership	partnership	NOUN
ftr-374	662	4	is	be	AUX
ftr-374	662	5	then	then	ADV
ftr-374	662	6	liquidated	liquidate	VERB
ftr-374	662	7	with	with	ADP
ftr-374	662	8	a	a	DET
ftr-374	662	9	distribution	distribution	NOUN
ftr-374	662	10	of	of	ADP
ftr-374	662	11	a	a	DET
ftr-374	662	12	partnership	partnership	NOUN
ftr-374	662	13	interest	interest	NOUN
ftr-374	662	14	in	in	ADP
ftr-374	662	15	the	the	DET
ftr-374	662	16	continuing	continue	VERB
ftr-374	662	17	partnership	partnership	NOUN
ftr-374	662	18	to	to	ADP
ftr-374	662	19	the	the	DET
ftr-374	662	20	partners	partner	NOUN
ftr-374	662	21	of	of	ADP
ftr-374	662	22	the	the	DET
ftr-374	662	23	103	103	NUM
ftr-374	662	24	.	.	PUNCT
ftr-374	663	1	see	see	VERB
ftr-374	663	2	text	text	NOUN
ftr-374	663	3	supra	supra	NOUN
ftr-374	663	4	,	,	PUNCT
ftr-374	663	5	beginning	begin	VERB
ftr-374	663	6	with	with	ADP
ftr-374	663	7	note	note	NOUN
ftr-374	663	8	87	87	NUM
ftr-374	663	9	.	.	PUNCT
ftr-374	664	1	104	104	NUM
ftr-374	664	2	.	.	PUNCT
ftr-374	664	3	see	see	VERB
ftr-374	664	4	also	also	ADV
ftr-374	664	5	treas	treas	PROPN
ftr-374	664	6	.	.	PUNCT
ftr-374	665	1	reg	reg	PROPN
ftr-374	665	2	.	.	PUNCT
ftr-374	666	1	§	§	NOUN
ftr-374	666	2	1.737	1.737	NUM
ftr-374	666	3	-	-	NUM
ftr-374	666	4	2(d	2(d	NUM
ftr-374	666	5	)	)	PUNCT
ftr-374	666	6	.	.	PUNCT
ftr-374	667	1	section	section	NOUN
ftr-374	667	2	737(d	737(d	PROPN
ftr-374	667	3	)	)	PUNCT
ftr-374	667	4	also	also	ADV
ftr-374	667	5	provides	provide	VERB
ftr-374	667	6	that	that	SCONJ
ftr-374	667	7	if	if	SCONJ
ftr-374	667	8	the	the	DET
ftr-374	667	9	distribution	distribution	NOUN
ftr-374	667	10	consists	consist	VERB
ftr-374	667	11	of	of	ADP
ftr-374	667	12	an	an	DET
ftr-374	667	13	interest	interest	NOUN
ftr-374	667	14	in	in	ADP
ftr-374	667	15	an	an	DET
ftr-374	667	16	entity	entity	NOUN
ftr-374	667	17	,	,	PUNCT
ftr-374	667	18	the	the	DET
ftr-374	667	19	exception	exception	NOUN
ftr-374	667	20	from	from	ADP
ftr-374	667	21	§	§	PROPN
ftr-374	667	22	737	737	NUM
ftr-374	667	23	recognition	recognition	NOUN
ftr-374	667	24	only	only	ADV
ftr-374	667	25	applies	apply	VERB
ftr-374	667	26	to	to	ADP
ftr-374	667	27	the	the	DET
ftr-374	667	28	extent	extent	NOUN
ftr-374	667	29	of	of	ADP
ftr-374	667	30	the	the	DET
ftr-374	667	31	interest	interest	NOUN
ftr-374	667	32	of	of	ADP
ftr-374	667	33	the	the	DET
ftr-374	667	34	entity	entity	NOUN
ftr-374	667	35	in	in	ADP
ftr-374	667	36	the	the	DET
ftr-374	667	37	contributed	contributed	ADJ
ftr-374	667	38	property	property	NOUN
ftr-374	667	39	.	.	PUNCT
ftr-374	668	1	section	section	NOUN
ftr-374	668	2	737(d)(2	737(d)(2	NOUN
ftr-374	668	3	)	)	PUNCT
ftr-374	668	4	adds	add	VERB
ftr-374	668	5	that	that	SCONJ
ftr-374	668	6	§	§	PROPN
ftr-374	668	7	737	737	NUM
ftr-374	668	8	is	be	AUX
ftr-374	668	9	not	not	PART
ftr-374	668	10	applicable	applicable	ADJ
ftr-374	668	11	to	to	ADP
ftr-374	668	12	the	the	DET
ftr-374	668	13	extent	extent	NOUN
ftr-374	668	14	that	that	PRON
ftr-374	668	15	§	§	PROPN
ftr-374	668	16	751	751	NUM
ftr-374	668	17	(	(	PUNCT
ftr-374	668	18	recognition	recognition	NOUN
ftr-374	668	19	of	of	ADP
ftr-374	668	20	gain	gain	NOUN
ftr-374	668	21	on	on	ADP
ftr-374	668	22	distributions	distribution	NOUN
ftr-374	668	23	that	that	PRON
ftr-374	668	24	change	change	VERB
ftr-374	668	25	a	a	DET
ftr-374	668	26	partner	partner	NOUN
ftr-374	668	27	’s	’s	PART
ftr-374	668	28	interest	interest	NOUN
ftr-374	668	29	in	in	ADP
ftr-374	668	30	unrealized	unrealized	ADJ
ftr-374	668	31	receivables	receivables	NOUN
ftr-374	668	32	and	and	CCONJ
ftr-374	668	33	appreciated	appreciated	ADJ
ftr-374	668	34	inventory	inventory	NOUN
ftr-374	668	35	)	)	PUNCT
ftr-374	668	36	applies	apply	VERB
ftr-374	668	37	.	.	PUNCT
ftr-374	669	1	105	105	NUM
ftr-374	669	2	.	.	PUNCT
ftr-374	670	1	treas	treas	PROPN
ftr-374	670	2	.	.	PUNCT
ftr-374	671	1	reg	reg	PROPN
ftr-374	671	2	.	.	PUNCT
ftr-374	672	1	§	§	NOUN
ftr-374	672	2	1.737	1.737	NUM
ftr-374	672	3	-	-	SYM
ftr-374	672	4	2(a	2(a	NUM
ftr-374	672	5	)	)	PUNCT
ftr-374	672	6	.	.	PUNCT
ftr-374	673	1	106	106	NUM
ftr-374	673	2	.	.	PUNCT
ftr-374	674	1	treas	treas	PROPN
ftr-374	674	2	.	.	PUNCT
ftr-374	675	1	reg	reg	PROPN
ftr-374	675	2	.	.	PUNCT
ftr-374	676	1	§	§	NOUN
ftr-374	676	2	1.737	1.737	NUM
ftr-374	676	3	-	-	SYM
ftr-374	676	4	2(b	2(b	NUM
ftr-374	676	5	)	)	PUNCT
ftr-374	676	6	.	.	PUNCT
ftr-374	677	1	107	107	NUM
ftr-374	677	2	.	.	PUNCT
ftr-374	678	1	treas	treas	PROPN
ftr-374	678	2	.	.	PUNCT
ftr-374	679	1	reg	reg	PROPN
ftr-374	679	2	.	.	PUNCT
ftr-374	680	1	§	§	NOUN
ftr-374	680	2	1.737	1.737	NUM
ftr-374	680	3	-	-	SYM
ftr-374	680	4	2(c	2(c	NUM
ftr-374	680	5	)	)	PUNCT
ftr-374	680	6	.	.	PUNCT
ftr-374	681	1	108	108	NUM
ftr-374	681	2	.	.	PUNCT
ftr-374	682	1	treas	treas	PROPN
ftr-374	682	2	.	.	PUNCT
ftr-374	683	1	reg	reg	PROPN
ftr-374	683	2	.	.	PUNCT
ftr-374	684	1	§	§	NOUN
ftr-374	684	2	1.737	1.737	NUM
ftr-374	684	3	-	-	SYM
ftr-374	684	4	2(d)(3	2(d)(3	NUM
ftr-374	684	5	)	)	PUNCT
ftr-374	684	6	.	.	PUNCT
ftr-374	685	1	109	109	NUM
ftr-374	685	2	.	.	PUNCT
ftr-374	686	1	treas	treas	PROPN
ftr-374	686	2	.	.	PUNCT
ftr-374	687	1	reg	reg	PROPN
ftr-374	687	2	.	.	PUNCT
ftr-374	688	1	§	§	PROPN
ftr-374	688	2	1.708	1.708	NUM
ftr-374	688	3	-	-	SYM
ftr-374	688	4	1(c)(3)(i	1(c)(3)(i	NUM
ftr-374	688	5	)	)	PUNCT
ftr-374	688	6	.	.	PUNCT
ftr-374	689	1	an	an	DET
ftr-374	689	2	assets	asset	NOUN
ftr-374	689	3	-	-	PUNCT
ftr-374	689	4	up	up	ADP
ftr-374	689	5	merger	merger	NOUN
ftr-374	689	6	involves	involve	VERB
ftr-374	689	7	a	a	DET
ftr-374	689	8	transfer	transfer	NOUN
ftr-374	689	9	of	of	ADP
ftr-374	689	10	partnership	partnership	NOUN
ftr-374	689	11	assets	asset	NOUN
ftr-374	689	12	to	to	ADP
ftr-374	689	13	the	the	DET
ftr-374	689	14	partners	partner	NOUN
ftr-374	689	15	in	in	ADP
ftr-374	689	16	liquidation	liquidation	NOUN
ftr-374	689	17	of	of	ADP
ftr-374	689	18	the	the	DET
ftr-374	689	19	merged	merged	ADJ
ftr-374	689	20	partnership	partnership	NOUN
ftr-374	689	21	,	,	PUNCT
ftr-374	689	22	followed	follow	VERB
ftr-374	689	23	by	by	ADP
ftr-374	689	24	a	a	DET
ftr-374	689	25	contribution	contribution	NOUN
ftr-374	689	26	of	of	ADP
ftr-374	689	27	assets	asset	NOUN
ftr-374	689	28	to	to	ADP
ftr-374	689	29	the	the	DET
ftr-374	689	30	continuing	continue	VERB
ftr-374	689	31	partnership	partnership	NOUN
ftr-374	689	32	.	.	PUNCT
ftr-374	690	1	treas	treas	PROPN
ftr-374	690	2	.	.	PUNCT
ftr-374	691	1	reg	reg	PROPN
ftr-374	691	2	.	.	PUNCT
ftr-374	692	1	§	§	PROPN
ftr-374	692	2	1.708	1.708	NUM
ftr-374	692	3	-	-	SYM
ftr-374	692	4	1(c)(3)(ii	1(c)(3)(ii	NUM
ftr-374	692	5	)	)	PUNCT
ftr-374	692	6	.	.	PUNCT
ftr-374	693	1	the	the	DET
ftr-374	693	2	partners	partner	NOUN
ftr-374	693	3	must	must	AUX
ftr-374	693	4	be	be	AUX
ftr-374	693	5	treated	treat	VERB
ftr-374	693	6	as	as	ADP
ftr-374	693	7	the	the	DET
ftr-374	693	8	owners	owner	NOUN
ftr-374	693	9	of	of	ADP
ftr-374	693	10	the	the	DET
ftr-374	693	11	distributed	distribute	VERB
ftr-374	693	12	assets	asset	NOUN
ftr-374	693	13	.	.	PUNCT
ftr-374	694	1	the	the	DET
ftr-374	694	2	former	former	ADJ
ftr-374	694	3	partners	partner	NOUN
ftr-374	694	4	of	of	ADP
ftr-374	694	5	the	the	DET
ftr-374	694	6	merged	merged	ADJ
ftr-374	694	7	partnership	partnership	NOUN
ftr-374	694	8	then	then	ADV
ftr-374	694	9	contribute	contribute	VERB
ftr-374	694	10	the	the	DET
ftr-374	694	11	assets	asset	NOUN
ftr-374	694	12	to	to	ADP
ftr-374	694	13	the	the	DET
ftr-374	694	14	continuing	continue	VERB
ftr-374	694	15	partnership	partnership	NOUN
ftr-374	694	16	.	.	PUNCT
ftr-374	695	1	a	a	DET
ftr-374	695	2	merger	merger	NOUN
ftr-374	695	3	that	that	PRON
ftr-374	695	4	is	be	AUX
ftr-374	695	5	not	not	PART
ftr-374	695	6	an	an	DET
ftr-374	695	7	assets	asset	NOUN
ftr-374	695	8	-	-	PUNCT
ftr-374	695	9	over	over	ADP
ftr-374	695	10	form	form	NOUN
ftr-374	695	11	,	,	PUNCT
ftr-374	695	12	or	or	CCONJ
ftr-374	695	13	an	an	DET
ftr-374	695	14	assets	asset	NOUN
ftr-374	695	15	-	-	PUNCT
ftr-374	695	16	up	up	ADP
ftr-374	695	17	form	form	NOUN
ftr-374	695	18	,	,	PUNCT
ftr-374	695	19	e.g.	e.g.	ADV
ftr-374	695	20	a	a	DET
ftr-374	695	21	merger	merger	NOUN
ftr-374	695	22	in	in	ADP
ftr-374	695	23	which	which	PRON
ftr-374	695	24	the	the	DET
ftr-374	695	25	partners	partner	NOUN
ftr-374	695	26	transfer	transfer	VERB
ftr-374	695	27	partnership	partnership	NOUN
ftr-374	695	28	interests	interest	NOUN
ftr-374	695	29	to	to	ADP
ftr-374	695	30	the	the	DET
ftr-374	695	31	continuing	continue	VERB
ftr-374	695	32	partnership	partnership	NOUN
ftr-374	695	33	,	,	PUNCT
ftr-374	695	34	an	an	DET
ftr-374	695	35	interests	interest	NOUN
ftr-374	695	36	-	-	PUNCT
ftr-374	695	37	over	over	ADP
ftr-374	695	38	form	form	NOUN
ftr-374	695	39	,	,	PUNCT
ftr-374	695	40	is	be	AUX
ftr-374	695	41	treated	treat	VERB
ftr-374	695	42	as	as	ADP
ftr-374	695	43	an	an	DET
ftr-374	695	44	assets	asset	NOUN
ftr-374	695	45	-	-	PUNCT
ftr-374	695	46	over	over	ADP
ftr-374	695	47	form	form	NOUN
ftr-374	695	48	of	of	ADP
ftr-374	695	49	merger	merger	NOUN
ftr-374	695	50	.	.	PUNCT
ftr-374	696	1	treas	treas	PROPN
ftr-374	696	2	.	.	PUNCT
ftr-374	697	1	reg	reg	PROPN
ftr-374	697	2	.	.	PUNCT
ftr-374	698	1	§	§	PROPN
ftr-374	698	2	1.708	1.708	NUM
ftr-374	698	3	-	-	SYM
ftr-374	698	4	1(c)(3)(i	1(c)(3)(i	NUM
ftr-374	698	5	)	)	PUNCT
ftr-374	698	6	,	,	PUNCT
ftr-374	698	7	-1(c)(5	-1(c)(5	PROPN
ftr-374	698	8	)	)	PUNCT
ftr-374	698	9	,	,	PUNCT
ftr-374	698	10	ex	ex	X
ftr-374	698	11	.	.	PUNCT
ftr-374	698	12	(	(	PUNCT
ftr-374	698	13	4	4	NUM
ftr-374	698	14	)	)	PUNCT
ftr-374	698	15	.	.	PUNCT
ftr-374	699	1	(	(	PUNCT
ftr-374	699	2	for	for	ADP
ftr-374	699	3	a	a	DET
ftr-374	699	4	discussion	discussion	NOUN
ftr-374	699	5	of	of	ADP
ftr-374	699	6	partnership	partnership	NOUN
ftr-374	699	7	mergers	merger	NOUN
ftr-374	699	8	and	and	CCONJ
ftr-374	699	9	divisions	division	NOUN
ftr-374	699	10	,	,	PUNCT
ftr-374	699	11	see	see	VERB
ftr-374	699	12	mcdaniel	mcdaniel	PROPN
ftr-374	699	13	,	,	PUNCT
ftr-374	699	14	et	et	PROPN
ftr-374	699	15	.	.	PUNCT
ftr-374	700	1	al	al	PROPN
ftr-374	700	2	.	.	PROPN
ftr-374	700	3	,	,	PUNCT
ftr-374	700	4	supra	supra	PROPN
ftr-374	700	5	note15	note15	PROPN
ftr-374	700	6	,	,	PUNCT
ftr-374	700	7	399	399	NUM
ftr-374	700	8	-	-	SYM
ftr-374	700	9	409	409	NUM
ftr-374	700	10	.	.	NOUN
ftr-374	700	11	2009	2009	NUM
ftr-374	700	12	]	]	PUNCT
ftr-374	700	13	built	build	VERB
ftr-374	700	14	-	-	PUNCT
ftr-374	700	15	in	in	ADP
ftr-374	700	16	gain	gain	NOUN
ftr-374	700	17	and	and	CCONJ
ftr-374	700	18	built	build	VERB
ftr-374	700	19	-	-	PUNCT
ftr-374	700	20	in	in	ADP
ftr-374	700	21	loss	loss	NOUN
ftr-374	700	22	637	637	NUM
ftr-374	700	23	merged	merged	ADJ
ftr-374	700	24	partnership	partnership	NOUN
ftr-374	700	25	,	,	PUNCT
ftr-374	700	26	who	who	PRON
ftr-374	700	27	become	become	VERB
ftr-374	700	28	partners	partner	NOUN
ftr-374	700	29	in	in	ADP
ftr-374	700	30	the	the	DET
ftr-374	700	31	continuing	continue	VERB
ftr-374	700	32	partnership.110	partnership.110	PROPN
ftr-374	700	33	the	the	DET
ftr-374	700	34	partnership	partnership	NOUN
ftr-374	700	35	that	that	PRON
ftr-374	700	36	is	be	AUX
ftr-374	700	37	treated	treat	VERB
ftr-374	700	38	as	as	ADP
ftr-374	700	39	continuing	continue	VERB
ftr-374	700	40	is	be	AUX
ftr-374	700	41	the	the	DET
ftr-374	700	42	partnership	partnership	NOUN
ftr-374	700	43	whose	whose	DET
ftr-374	700	44	original	original	ADJ
ftr-374	700	45	partners	partner	NOUN
ftr-374	700	46	hold	hold	VERB
ftr-374	700	47	more	more	ADJ
ftr-374	700	48	than	than	ADP
ftr-374	700	49	50	50	NUM
ftr-374	700	50	%	%	NOUN
ftr-374	700	51	of	of	ADP
ftr-374	700	52	the	the	DET
ftr-374	700	53	partnership	partnership	NOUN
ftr-374	700	54	interests	interest	NOUN
ftr-374	700	55	in	in	ADP
ftr-374	700	56	the	the	DET
ftr-374	700	57	resulting	result	VERB
ftr-374	700	58	partnership.111	partnership.111	NOUN
ftr-374	700	59	the	the	DET
ftr-374	700	60	merged	merged	ADJ
ftr-374	700	61	partnership	partnership	NOUN
ftr-374	700	62	is	be	AUX
ftr-374	700	63	terminated.112	terminated.112	NOUN
ftr-374	700	64	the	the	DET
ftr-374	700	65	transfer	transfer	NOUN
ftr-374	700	66	of	of	ADP
ftr-374	700	67	assets	asset	NOUN
ftr-374	700	68	to	to	ADP
ftr-374	700	69	the	the	DET
ftr-374	700	70	continuing	continue	VERB
ftr-374	700	71	partnership	partnership	NOUN
ftr-374	700	72	by	by	ADP
ftr-374	700	73	the	the	DET
ftr-374	700	74	merged	merged	ADJ
ftr-374	700	75	partnership	partnership	NOUN
ftr-374	700	76	in	in	ADP
ftr-374	700	77	exchange	exchange	NOUN
ftr-374	700	78	for	for	ADP
ftr-374	700	79	a	a	DET
ftr-374	700	80	partnership	partnership	NOUN
ftr-374	700	81	interest	interest	NOUN
ftr-374	700	82	in	in	ADP
ftr-374	700	83	the	the	DET
ftr-374	700	84	continuing	continue	VERB
ftr-374	700	85	partnership	partnership	NOUN
ftr-374	700	86	is	be	AUX
ftr-374	700	87	a	a	DET
ftr-374	700	88	nonrecognition	nonrecognition	NOUN
ftr-374	700	89	transaction	transaction	NOUN
ftr-374	700	90	under	under	ADP
ftr-374	700	91	section	section	NOUN
ftr-374	700	92	721	721	NUM
ftr-374	700	93	.	.	PUNCT
ftr-374	701	1	the	the	DET
ftr-374	701	2	liquidation	liquidation	NOUN
ftr-374	701	3	distribution	distribution	NOUN
ftr-374	701	4	to	to	ADP
ftr-374	701	5	the	the	DET
ftr-374	701	6	partners	partner	NOUN
ftr-374	701	7	of	of	ADP
ftr-374	701	8	the	the	DET
ftr-374	701	9	merged	merged	ADJ
ftr-374	701	10	partnership	partnership	NOUN
ftr-374	701	11	of	of	ADP
ftr-374	701	12	an	an	DET
ftr-374	701	13	interest	interest	NOUN
ftr-374	701	14	in	in	ADP
ftr-374	701	15	the	the	DET
ftr-374	701	16	continuing	continue	VERB
ftr-374	701	17	partnership	partnership	NOUN
ftr-374	701	18	is	be	AUX
ftr-374	701	19	shielded	shield	VERB
ftr-374	701	20	from	from	ADP
ftr-374	701	21	recognition	recognition	NOUN
ftr-374	701	22	by	by	ADP
ftr-374	701	23	section	section	NOUN
ftr-374	701	24	731(a).113	731(a).113	NUM
ftr-374	701	25	treasury	treasury	PROPN
ftr-374	701	26	regulations	regulation	NOUN
ftr-374	701	27	section	section	VERB
ftr-374	701	28	1.704	1.704	NUM
ftr-374	701	29	-	-	SYM
ftr-374	701	30	4(c)(4	4(c)(4	NUM
ftr-374	701	31	)	)	PUNCT
ftr-374	701	32	provides	provide	VERB
ftr-374	701	33	that	that	DET
ftr-374	701	34	section	section	NOUN
ftr-374	701	35	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	701	36	)	)	PUNCT
ftr-374	701	37	does	do	AUX
ftr-374	701	38	not	not	PART
ftr-374	701	39	apply	apply	VERB
ftr-374	701	40	in	in	ADP
ftr-374	701	41	an	an	DET
ftr-374	701	42	assets	asset	NOUN
ftr-374	701	43	-	-	PUNCT
ftr-374	701	44	over	over	ADP
ftr-374	701	45	merger	merger	NOUN
ftr-374	701	46	to	to	PART
ftr-374	701	47	require	require	VERB
ftr-374	701	48	recognition	recognition	NOUN
ftr-374	701	49	of	of	ADP
ftr-374	701	50	gain	gain	NOUN
ftr-374	701	51	or	or	CCONJ
ftr-374	701	52	loss	loss	NOUN
ftr-374	701	53	by	by	ADP
ftr-374	701	54	the	the	DET
ftr-374	701	55	merged	merged	ADJ
ftr-374	701	56	partnership	partnership	NOUN
ftr-374	701	57	or	or	CCONJ
ftr-374	701	58	its	its	PRON
ftr-374	701	59	partners	partner	NOUN
ftr-374	701	60	on	on	ADP
ftr-374	701	61	distribution	distribution	NOUN
ftr-374	701	62	of	of	ADP
ftr-374	701	63	contributed	contribute	VERB
ftr-374	701	64	built	build	VERB
ftr-374	701	65	-	-	PUNCT
ftr-374	701	66	in	in	ADP
ftr-374	701	67	gain	gain	NOUN
ftr-374	701	68	or	or	CCONJ
ftr-374	701	69	loss	loss	NOUN
ftr-374	701	70	property	property	NOUN
ftr-374	701	71	to	to	ADP
ftr-374	701	72	the	the	DET
ftr-374	701	73	continuing	continue	VERB
ftr-374	701	74	partnership	partnership	NOUN
ftr-374	701	75	.	.	PUNCT
ftr-374	702	1	the	the	DET
ftr-374	702	2	regulation	regulation	NOUN
ftr-374	702	3	adds	add	VERB
ftr-374	702	4	,	,	PUNCT
ftr-374	702	5	however	however	ADV
ftr-374	702	6	,	,	PUNCT
ftr-374	702	7	that	that	SCONJ
ftr-374	702	8	a	a	DET
ftr-374	702	9	subsequent	subsequent	ADJ
ftr-374	702	10	distribution	distribution	NOUN
ftr-374	702	11	of	of	ADP
ftr-374	702	12	built	build	VERB
ftr-374	702	13	-	-	PUNCT
ftr-374	702	14	in	in	ADP
ftr-374	702	15	gain	gain	NOUN
ftr-374	702	16	or	or	CCONJ
ftr-374	702	17	loss	loss	NOUN
ftr-374	702	18	property	property	NOUN
ftr-374	702	19	that	that	PRON
ftr-374	702	20	remains	remain	VERB
ftr-374	702	21	subject	subject	ADJ
ftr-374	702	22	to	to	ADP
ftr-374	702	23	section	section	NOUN
ftr-374	702	24	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	702	25	)	)	PUNCT
ftr-374	702	26	will	will	AUX
ftr-374	702	27	require	require	VERB
ftr-374	702	28	recognition	recognition	NOUN
ftr-374	702	29	of	of	ADP
ftr-374	702	30	gain	gain	NOUN
ftr-374	702	31	or	or	CCONJ
ftr-374	702	32	loss	loss	NOUN
ftr-374	702	33	by	by	ADP
ftr-374	702	34	the	the	DET
ftr-374	702	35	original	original	ADJ
ftr-374	702	36	contributing	contribute	VERB
ftr-374	702	37	partner	partner	NOUN
ftr-374	702	38	to	to	ADP
ftr-374	702	39	the	the	DET
ftr-374	702	40	same	same	ADJ
ftr-374	702	41	extent	extent	NOUN
ftr-374	702	42	that	that	SCONJ
ftr-374	702	43	a	a	DET
ftr-374	702	44	distribution	distribution	NOUN
ftr-374	702	45	by	by	ADP
ftr-374	702	46	the	the	DET
ftr-374	702	47	merged	merge	VERB
ftr-374	702	48	partnership	partnership	NOUN
ftr-374	702	49	would	would	AUX
ftr-374	702	50	have	have	VERB
ftr-374	702	51	required	require	VERB
ftr-374	702	52	recognition	recognition	NOUN
ftr-374	702	53	.	.	PUNCT
ftr-374	703	1	in	in	ADP
ftr-374	703	2	other	other	ADJ
ftr-374	703	3	words	word	NOUN
ftr-374	703	4	,	,	PUNCT
ftr-374	703	5	the	the	DET
ftr-374	703	6	original	original	ADJ
ftr-374	703	7	contributing	contributing	NOUN
ftr-374	703	8	partner	partner	NOUN
ftr-374	703	9	is	be	AUX
ftr-374	703	10	required	require	VERB
ftr-374	703	11	to	to	PART
ftr-374	703	12	recognize	recognize	VERB
ftr-374	703	13	built	build	VERB
ftr-374	703	14	-	-	PUNCT
ftr-374	703	15	in	in	ADP
ftr-374	703	16	gain	gain	NOUN
ftr-374	703	17	or	or	CCONJ
ftr-374	703	18	loss	loss	NOUN
ftr-374	703	19	on	on	ADP
ftr-374	703	20	a	a	DET
ftr-374	703	21	distribution	distribution	NOUN
ftr-374	703	22	by	by	ADP
ftr-374	703	23	the	the	DET
ftr-374	703	24	continuing	continue	VERB
ftr-374	703	25	partnership	partnership	NOUN
ftr-374	703	26	of	of	ADP
ftr-374	703	27	built	build	VERB
ftr-374	703	28	-	-	PUNCT
ftr-374	703	29	in	in	ADP
ftr-374	703	30	gain	gain	NOUN
ftr-374	703	31	or	or	CCONJ
ftr-374	703	32	loss	loss	NOUN
ftr-374	703	33	property	property	NOUN
ftr-374	703	34	that	that	PRON
ftr-374	703	35	was	be	AUX
ftr-374	703	36	contributed	contribute	VERB
ftr-374	703	37	to	to	ADP
ftr-374	703	38	the	the	DET
ftr-374	703	39	merged	merged	ADJ
ftr-374	703	40	partnership	partnership	NOUN
ftr-374	703	41	within	within	ADP
ftr-374	703	42	seven	seven	NUM
ftr-374	703	43	years	year	NOUN
ftr-374	703	44	preceding	precede	VERB
ftr-374	703	45	the	the	DET
ftr-374	703	46	distribution	distribution	NOUN
ftr-374	703	47	.	.	PUNCT
ftr-374	704	1	likewise	likewise	ADV
ftr-374	704	2	,	,	PUNCT
ftr-374	704	3	treasury	treasury	NOUN
ftr-374	704	4	regulation	regulation	NOUN
ftr-374	704	5	section	section	NOUN
ftr-374	704	6	1.737	1.737	NUM
ftr-374	704	7	-	-	PUNCT
ftr-374	704	8	2(b)(1	2(b)(1	NUM
ftr-374	704	9	)	)	PUNCT
ftr-374	704	10	provides	provide	VERB
ftr-374	704	11	that	that	DET
ftr-374	704	12	section	section	NOUN
ftr-374	704	13	737	737	NUM
ftr-374	704	14	does	do	AUX
ftr-374	704	15	not	not	PART
ftr-374	704	16	apply	apply	VERB
ftr-374	704	17	to	to	PART
ftr-374	704	18	require	require	VERB
ftr-374	704	19	recognition	recognition	NOUN
ftr-374	704	20	of	of	ADP
ftr-374	704	21	gain	gain	NOUN
ftr-374	704	22	on	on	ADP
ftr-374	704	23	a	a	DET
ftr-374	704	24	distribution	distribution	NOUN
ftr-374	704	25	of	of	ADP
ftr-374	704	26	interests	interest	NOUN
ftr-374	704	27	in	in	ADP
ftr-374	704	28	the	the	DET
ftr-374	704	29	merged	merged	ADJ
ftr-374	704	30	partnership	partnership	NOUN
ftr-374	704	31	in	in	ADP
ftr-374	704	32	an	an	DET
ftr-374	704	33	assets	asset	NOUN
ftr-374	704	34	-	-	PUNCT
ftr-374	704	35	over	over	ADP
ftr-374	704	36	merger.114	merger.114	NOUN
ftr-374	704	37	the	the	DET
ftr-374	704	38	regulations	regulation	NOUN
ftr-374	704	39	further	far	ADV
ftr-374	704	40	state	state	NOUN
ftr-374	704	41	,	,	PUNCT
ftr-374	704	42	however	however	ADV
ftr-374	704	43	,	,	PUNCT
ftr-374	704	44	that	that	SCONJ
ftr-374	704	45	a	a	DET
ftr-374	704	46	distribution	distribution	NOUN
ftr-374	704	47	of	of	ADP
ftr-374	704	48	property	property	NOUN
ftr-374	704	49	to	to	ADP
ftr-374	704	50	a	a	DET
ftr-374	704	51	partner	partner	NOUN
ftr-374	704	52	who	who	PRON
ftr-374	704	53	was	be	AUX
ftr-374	704	54	formerly	formerly	ADV
ftr-374	704	55	a	a	DET
ftr-374	704	56	member	member	NOUN
ftr-374	704	57	of	of	ADP
ftr-374	704	58	the	the	DET
ftr-374	704	59	merged	merged	ADJ
ftr-374	704	60	partnership	partnership	NOUN
ftr-374	704	61	who	who	PRON
ftr-374	704	62	contributed	contribute	VERB
ftr-374	704	63	built	build	VERB
ftr-374	704	64	-	-	PUNCT
ftr-374	704	65	in	in	ADP
ftr-374	704	66	gain	gain	NOUN
ftr-374	704	67	property	property	NOUN
ftr-374	704	68	will	will	AUX
ftr-374	704	69	be	be	AUX
ftr-374	704	70	subject	subject	ADJ
ftr-374	704	71	to	to	ADP
ftr-374	704	72	section	section	NOUN
ftr-374	704	73	737	737	NUM
ftr-374	704	74	to	to	ADP
ftr-374	704	75	the	the	DET
ftr-374	704	76	same	same	ADJ
ftr-374	704	77	extent	extent	NOUN
ftr-374	704	78	that	that	SCONJ
ftr-374	704	79	a	a	DET
ftr-374	704	80	distribution	distribution	NOUN
ftr-374	704	81	from	from	ADP
ftr-374	704	82	the	the	DET
ftr-374	704	83	merged	merge	VERB
ftr-374	704	84	partnership	partnership	NOUN
ftr-374	704	85	would	would	AUX
ftr-374	704	86	have	have	AUX
ftr-374	704	87	triggered	trigger	VERB
ftr-374	704	88	gain	gain	NOUN
ftr-374	704	89	under	under	ADP
ftr-374	704	90	section	section	NOUN
ftr-374	704	91	737	737	NUM
ftr-374	704	92	.	.	PUNCT
ftr-374	705	1	in	in	ADP
ftr-374	705	2	rev	rev	PROPN
ftr-374	705	3	.	.	PROPN
ftr-374	705	4	rul	rul	PROPN
ftr-374	705	5	.	.	PUNCT
ftr-374	705	6	2004	2004	NUM
ftr-374	705	7	-	-	SYM
ftr-374	705	8	43115	43115	NUM
ftr-374	705	9	the	the	DET
ftr-374	705	10	irs	irs	PROPN
ftr-374	705	11	attempted	attempt	VERB
ftr-374	705	12	to	to	PART
ftr-374	705	13	extend	extend	VERB
ftr-374	705	14	the	the	DET
ftr-374	705	15	seven	seven	NUM
ftr-374	705	16	year	year	NOUN
ftr-374	705	17	limitation	limitation	NOUN
ftr-374	705	18	of	of	ADP
ftr-374	705	19	sections	section	NOUN
ftr-374	705	20	704(c)(1)(b	704(c)(1)(b	NUM
ftr-374	705	21	)	)	PUNCT
ftr-374	705	22	and	and	CCONJ
ftr-374	705	23	737	737	NUM
ftr-374	705	24	by	by	ADP
ftr-374	705	25	restarting	restart	VERB
ftr-374	705	26	the	the	DET
ftr-374	705	27	clock	clock	NOUN
ftr-374	705	28	on	on	ADP
ftr-374	705	29	built	build	VERB
ftr-374	705	30	-	-	PUNCT
ftr-374	705	31	in	in	ADP
ftr-374	705	32	110	110	NUM
ftr-374	705	33	.	.	PUNCT
ftr-374	706	1	treas	treas	PROPN
ftr-374	706	2	.	.	PUNCT
ftr-374	707	1	reg	reg	PROPN
ftr-374	707	2	.	.	PUNCT
ftr-374	708	1	§	§	PROPN
ftr-374	708	2	1.708	1.708	NUM
ftr-374	708	3	-	-	SYM
ftr-374	708	4	1(c)(3)(i	1(c)(3)(i	NUM
ftr-374	708	5	)	)	PUNCT
ftr-374	708	6	.	.	PUNCT
ftr-374	709	1	any	any	DET
ftr-374	709	2	form	form	NOUN
ftr-374	709	3	of	of	ADP
ftr-374	709	4	merger	merger	NOUN
ftr-374	709	5	that	that	PRON
ftr-374	709	6	is	be	AUX
ftr-374	709	7	not	not	PART
ftr-374	709	8	an	an	DET
ftr-374	709	9	assets	asset	NOUN
ftr-374	709	10	-	-	PUNCT
ftr-374	709	11	up	up	ADP
ftr-374	709	12	form	form	NOUN
ftr-374	709	13	will	will	AUX
ftr-374	709	14	be	be	AUX
ftr-374	709	15	treated	treat	VERB
ftr-374	709	16	as	as	ADP
ftr-374	709	17	an	an	DET
ftr-374	709	18	assets	asset	NOUN
ftr-374	709	19	-	-	PUNCT
ftr-374	709	20	over	over	ADP
ftr-374	709	21	merger	merger	NOUN
ftr-374	709	22	.	.	PUNCT
ftr-374	710	1	i	i	PRON
ftr-374	710	2	d.	d.	PROPN
ftr-374	710	3	111	111	NUM
ftr-374	710	4	.	.	PUNCT
ftr-374	711	1	treas	treas	PROPN
ftr-374	711	2	.	.	PUNCT
ftr-374	712	1	reg	reg	PROPN
ftr-374	712	2	.	.	PUNCT
ftr-374	713	1	§	§	PROPN
ftr-374	713	2	1.708	1.708	NUM
ftr-374	713	3	-	-	SYM
ftr-374	713	4	1(c)(1	1(c)(1	NUM
ftr-374	713	5	)	)	PUNCT
ftr-374	713	6	.	.	PUNCT
ftr-374	714	1	112	112	NUM
ftr-374	714	2	.	.	PUNCT
ftr-374	715	1	i	i	PRON
ftr-374	715	2	d.	d.	PROPN
ftr-374	715	3	113	113	NUM
ftr-374	715	4	.	.	PUNCT
ftr-374	716	1	changes	change	NOUN
ftr-374	716	2	in	in	ADP
ftr-374	716	3	liabilities	liability	NOUN
ftr-374	716	4	for	for	ADP
ftr-374	716	5	purposes	purpose	NOUN
ftr-374	716	6	of	of	ADP
ftr-374	716	7	§	§	PROPN
ftr-374	716	8	752(a	752(a	PROPN
ftr-374	716	9	)	)	PUNCT
ftr-374	716	10	and	and	CCONJ
ftr-374	716	11	(	(	PUNCT
ftr-374	716	12	b	b	X
ftr-374	716	13	)	)	PUNCT
ftr-374	716	14	are	be	AUX
ftr-374	716	15	netted	net	VERB
ftr-374	716	16	for	for	ADP
ftr-374	716	17	each	each	DET
ftr-374	716	18	partner	partner	NOUN
ftr-374	716	19	.	.	PUNCT
ftr-374	717	1	treas	treas	PROPN
ftr-374	717	2	.	.	PUNCT
ftr-374	718	1	reg	reg	PROPN
ftr-374	718	2	.	.	PUNCT
ftr-374	719	1	§	§	PROPN
ftr-374	719	2	1.752	1.752	NUM
ftr-374	719	3	-	-	SYM
ftr-374	719	4	1(f	1(f	NUM
ftr-374	719	5	)	)	PUNCT
ftr-374	719	6	.	.	PUNCT
ftr-374	720	1	the	the	DET
ftr-374	720	2	basis	basis	NOUN
ftr-374	720	3	of	of	ADP
ftr-374	720	4	the	the	DET
ftr-374	720	5	former	former	ADJ
ftr-374	720	6	partners	partner	NOUN
ftr-374	720	7	of	of	ADP
ftr-374	720	8	the	the	DET
ftr-374	720	9	merged	merged	ADJ
ftr-374	720	10	partnership	partnership	NOUN
ftr-374	720	11	in	in	ADP
ftr-374	720	12	their	their	PRON
ftr-374	720	13	interests	interest	NOUN
ftr-374	720	14	in	in	ADP
ftr-374	720	15	the	the	DET
ftr-374	720	16	continuing	continue	VERB
ftr-374	720	17	partnership	partnership	NOUN
ftr-374	720	18	is	be	AUX
ftr-374	720	19	the	the	DET
ftr-374	720	20	same	same	ADJ
ftr-374	720	21	as	as	ADP
ftr-374	720	22	their	their	PRON
ftr-374	720	23	basis	basis	NOUN
ftr-374	720	24	in	in	ADP
ftr-374	720	25	the	the	DET
ftr-374	720	26	merged	merged	ADJ
ftr-374	720	27	partnership	partnership	NOUN
ftr-374	720	28	,	,	PUNCT
ftr-374	720	29	adjusted	adjust	VERB
ftr-374	720	30	for	for	ADP
ftr-374	720	31	liabilities	liability	NOUN
ftr-374	720	32	and	and	CCONJ
ftr-374	720	33	distributions	distribution	NOUN
ftr-374	720	34	of	of	ADP
ftr-374	720	35	money	money	NOUN
ftr-374	720	36	.	.	PUNCT
ftr-374	721	1	irc	irc	PROPN
ftr-374	721	2	§	§	PROPN
ftr-374	721	3	732(b	732(b	PROPN
ftr-374	721	4	)	)	PUNCT
ftr-374	721	5	.	.	PUNCT
ftr-374	722	1	114	114	NUM
ftr-374	722	2	.	.	PUNCT
ftr-374	723	1	the	the	DET
ftr-374	723	2	preamble	preamble	NOUN
ftr-374	723	3	to	to	ADP
ftr-374	723	4	these	these	DET
ftr-374	723	5	regulations	regulation	NOUN
ftr-374	723	6	when	when	SCONJ
ftr-374	723	7	proposed	propose	VERB
ftr-374	723	8	expressly	expressly	ADV
ftr-374	723	9	stated	state	VERB
ftr-374	723	10	that	that	SCONJ
ftr-374	723	11	§	§	PROPN
ftr-374	723	12	§	§	PROPN
ftr-374	723	13	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	723	14	)	)	PUNCT
ftr-374	723	15	and	and	CCONJ
ftr-374	723	16	737	737	NUM
ftr-374	723	17	were	be	AUX
ftr-374	723	18	not	not	PART
ftr-374	723	19	applicable	applicable	ADJ
ftr-374	723	20	in	in	ADP
ftr-374	723	21	an	an	DET
ftr-374	723	22	assets	asset	NOUN
ftr-374	723	23	-	-	PUNCT
ftr-374	723	24	over	over	ADP
ftr-374	723	25	partnership	partnership	NOUN
ftr-374	723	26	merger	merger	NOUN
ftr-374	723	27	.	.	PUNCT
ftr-374	724	1	notice	notice	NOUN
ftr-374	724	2	of	of	ADP
ftr-374	724	3	proposed	propose	VERB
ftr-374	724	4	rulemaking	rulemaking	NOUN
ftr-374	724	5	,	,	PUNCT
ftr-374	724	6	partnership	partnership	NOUN
ftr-374	724	7	mergers	merger	NOUN
ftr-374	724	8	and	and	CCONJ
ftr-374	724	9	divisions	division	NOUN
ftr-374	724	10	,	,	PUNCT
ftr-374	724	11	reg-11111999	reg-11111999	NOUN
ftr-374	724	12	,	,	PUNCT
ftr-374	724	13	2001	2001	NUM
ftr-374	724	14	-	-	SYM
ftr-374	724	15	1	1	NUM
ftr-374	724	16	c.b	c.b	PROPN
ftr-374	724	17	.	.	PROPN
ftr-374	724	18	455	455	NUM
ftr-374	724	19	,	,	PUNCT
ftr-374	724	20	456	456	NUM
ftr-374	724	21	.	.	PUNCT
ftr-374	724	22	115	115	NUM
ftr-374	724	23	.	.	PUNCT
ftr-374	725	1	2004	2004	NUM
ftr-374	725	2	-	-	SYM
ftr-374	725	3	1	1	NUM
ftr-374	725	4	c.b	c.b	PROPN
ftr-374	725	5	.	.	PROPN
ftr-374	725	6	842	842	NUM
ftr-374	725	7	.	.	PUNCT
ftr-374	725	8	638	638	NUM
ftr-374	725	9	florida	florida	PROPN
ftr-374	725	10	tax	tax	NOUN
ftr-374	725	11	review	review	NOUN
ftr-374	725	12	[	[	X
ftr-374	725	13	vol	vol	NOUN
ftr-374	725	14	.	.	PUNCT
ftr-374	725	15	9:6	9:6	NUM
ftr-374	725	16	gain	gain	NOUN
ftr-374	725	17	or	or	CCONJ
ftr-374	725	18	loss	loss	NOUN
ftr-374	725	19	existing	exist	VERB
ftr-374	725	20	at	at	ADP
ftr-374	725	21	the	the	DET
ftr-374	725	22	time	time	NOUN
ftr-374	725	23	of	of	ADP
ftr-374	725	24	the	the	DET
ftr-374	725	25	transfer	transfer	NOUN
ftr-374	725	26	of	of	ADP
ftr-374	725	27	property	property	NOUN
ftr-374	725	28	from	from	ADP
ftr-374	725	29	the	the	DET
ftr-374	725	30	merged	merged	ADJ
ftr-374	725	31	partnership	partnership	NOUN
ftr-374	725	32	to	to	ADP
ftr-374	725	33	the	the	DET
ftr-374	725	34	continuing	continue	VERB
ftr-374	725	35	partnership	partnership	NOUN
ftr-374	725	36	.	.	PUNCT
ftr-374	726	1	the	the	DET
ftr-374	726	2	irs	irs	PROPN
ftr-374	726	3	ruled	rule	VERB
ftr-374	726	4	that	that	SCONJ
ftr-374	726	5	the	the	DET
ftr-374	726	6	seven	seven	NUM
ftr-374	726	7	year	year	NOUN
ftr-374	726	8	period	period	NOUN
ftr-374	726	9	during	during	ADP
ftr-374	726	10	which	which	PRON
ftr-374	726	11	built	build	VERB
ftr-374	726	12	-	-	PUNCT
ftr-374	726	13	in	in	ADP
ftr-374	726	14	gain	gain	NOUN
ftr-374	726	15	property	property	NOUN
ftr-374	726	16	is	be	AUX
ftr-374	726	17	subject	subject	ADJ
ftr-374	726	18	to	to	ADP
ftr-374	726	19	recognition	recognition	NOUN
ftr-374	726	20	under	under	ADP
ftr-374	726	21	sections	section	NOUN
ftr-374	726	22	704(c)(1)(b	704(c)(1)(b	NUM
ftr-374	726	23	)	)	PUNCT
ftr-374	726	24	would	would	AUX
ftr-374	726	25	re	re	VERB
ftr-374	726	26	-	-	VERB
ftr-374	726	27	commence	commence	NOUN
ftr-374	726	28	on	on	ADP
ftr-374	726	29	the	the	DET
ftr-374	726	30	date	date	NOUN
ftr-374	726	31	of	of	ADP
ftr-374	726	32	the	the	DET
ftr-374	726	33	assets	asset	NOUN
ftr-374	726	34	-	-	PUNCT
ftr-374	726	35	over	over	ADP
ftr-374	726	36	merger	merger	NOUN
ftr-374	726	37	with	with	ADP
ftr-374	726	38	respect	respect	NOUN
ftr-374	726	39	to	to	ADP
ftr-374	726	40	the	the	DET
ftr-374	726	41	amount	amount	NOUN
ftr-374	726	42	of	of	ADP
ftr-374	726	43	built	build	VERB
ftr-374	726	44	-	-	PUNCT
ftr-374	726	45	in	in	ADP
ftr-374	726	46	gain	gain	NOUN
ftr-374	726	47	or	or	CCONJ
ftr-374	726	48	loss	loss	NOUN
ftr-374	726	49	existing	exist	VERB
ftr-374	726	50	at	at	ADP
ftr-374	726	51	the	the	DET
ftr-374	726	52	time	time	NOUN
ftr-374	726	53	of	of	ADP
ftr-374	726	54	the	the	DET
ftr-374	726	55	merger	merger	NOUN
ftr-374	726	56	that	that	PRON
ftr-374	726	57	is	be	AUX
ftr-374	726	58	attributable	attributable	ADJ
ftr-374	726	59	to	to	ADP
ftr-374	726	60	property	property	NOUN
ftr-374	726	61	contributed	contribute	VERB
ftr-374	726	62	to	to	ADP
ftr-374	726	63	the	the	DET
ftr-374	726	64	continuing	continue	VERB
ftr-374	726	65	partnership	partnership	NOUN
ftr-374	726	66	,	,	PUNCT
ftr-374	726	67	reduced	reduce	VERB
ftr-374	726	68	by	by	ADP
ftr-374	726	69	the	the	DET
ftr-374	726	70	built	build	VERB
ftr-374	726	71	-	-	PUNCT
ftr-374	726	72	in	in	ADP
ftr-374	726	73	gain	gain	NOUN
ftr-374	726	74	or	or	CCONJ
ftr-374	726	75	loss	loss	NOUN
ftr-374	726	76	present	present	ADJ
ftr-374	726	77	at	at	ADP
ftr-374	726	78	the	the	DET
ftr-374	726	79	time	time	NOUN
ftr-374	726	80	of	of	ADP
ftr-374	726	81	the	the	DET
ftr-374	726	82	initial	initial	ADJ
ftr-374	726	83	contribution	contribution	NOUN
ftr-374	726	84	to	to	ADP
ftr-374	726	85	the	the	DET
ftr-374	726	86	merged	merged	ADJ
ftr-374	726	87	partnership	partnership	NOUN
ftr-374	726	88	.	.	PUNCT
ftr-374	727	1	the	the	DET
ftr-374	727	2	net	net	ADJ
ftr-374	727	3	figure	figure	NOUN
ftr-374	727	4	is	be	AUX
ftr-374	727	5	referred	refer	VERB
ftr-374	727	6	to	to	ADP
ftr-374	727	7	as	as	ADP
ftr-374	727	8	new	new	ADJ
ftr-374	727	9	built	build	VERB
ftr-374	727	10	-	-	PUNCT
ftr-374	727	11	in	in	ADP
ftr-374	727	12	gain	gain	NOUN
ftr-374	727	13	.	.	PUNCT
ftr-374	728	1	with	with	ADP
ftr-374	728	2	respect	respect	NOUN
ftr-374	728	3	to	to	ADP
ftr-374	728	4	the	the	DET
ftr-374	728	5	amount	amount	NOUN
ftr-374	728	6	of	of	ADP
ftr-374	728	7	built	build	VERB
ftr-374	728	8	-	-	PUNCT
ftr-374	728	9	in	in	ADP
ftr-374	728	10	gain	gain	NOUN
ftr-374	728	11	existing	exist	VERB
ftr-374	728	12	at	at	ADP
ftr-374	728	13	the	the	DET
ftr-374	728	14	time	time	NOUN
ftr-374	728	15	of	of	ADP
ftr-374	728	16	the	the	DET
ftr-374	728	17	initial	initial	ADJ
ftr-374	728	18	contribution	contribution	NOUN
ftr-374	728	19	of	of	ADP
ftr-374	728	20	property	property	NOUN
ftr-374	728	21	to	to	ADP
ftr-374	728	22	the	the	DET
ftr-374	728	23	merged	merged	ADJ
ftr-374	728	24	partnership	partnership	NOUN
ftr-374	728	25	(	(	PUNCT
ftr-374	728	26	old	old	ADJ
ftr-374	728	27	built	build	VERB
ftr-374	728	28	-	-	PUNCT
ftr-374	728	29	in	in	ADP
ftr-374	728	30	gain	gain	NOUN
ftr-374	728	31	)	)	PUNCT
ftr-374	728	32	,	,	PUNCT
ftr-374	728	33	however	however	ADV
ftr-374	728	34	,	,	PUNCT
ftr-374	728	35	the	the	DET
ftr-374	728	36	seven	seven	NUM
ftr-374	728	37	year	year	NOUN
ftr-374	728	38	period	period	NOUN
ftr-374	728	39	would	would	AUX
ftr-374	728	40	commence	commence	VERB
ftr-374	728	41	on	on	ADP
ftr-374	728	42	the	the	DET
ftr-374	728	43	date	date	NOUN
ftr-374	728	44	of	of	ADP
ftr-374	728	45	the	the	DET
ftr-374	728	46	original	original	ADJ
ftr-374	728	47	contribution.116	contribution.116	NOUN
ftr-374	728	48	in	in	ADP
ftr-374	728	49	response	response	NOUN
ftr-374	728	50	to	to	ADP
ftr-374	728	51	comments	comment	NOUN
ftr-374	728	52	that	that	SCONJ
ftr-374	728	53	the	the	DET
ftr-374	728	54	approach	approach	NOUN
ftr-374	728	55	of	of	ADP
ftr-374	728	56	rev	rev	PROPN
ftr-374	728	57	.	.	PROPN
ftr-374	728	58	rul	rul	PROPN
ftr-374	728	59	.	.	PUNCT
ftr-374	729	1	2004	2004	NUM
ftr-374	729	2	-	-	SYM
ftr-374	729	3	43	43	NUM
ftr-374	729	4	was	be	AUX
ftr-374	729	5	inconsistent	inconsistent	ADJ
ftr-374	729	6	with	with	ADP
ftr-374	729	7	the	the	DET
ftr-374	729	8	existing	exist	VERB
ftr-374	729	9	regulations,117	regulations,117	NOUN
ftr-374	729	10	the	the	DET
ftr-374	729	11	irs	irs	PROPN
ftr-374	729	12	revoked	revoke	VERB
ftr-374	729	13	the	the	DET
ftr-374	729	14	ruling118	ruling118	PROPN
ftr-374	729	15	and	and	CCONJ
ftr-374	729	16	announced	announce	VERB
ftr-374	729	17	that	that	SCONJ
ftr-374	729	18	it	it	PRON
ftr-374	729	19	would	would	AUX
ftr-374	729	20	promulgate	promulgate	VERB
ftr-374	729	21	regulations	regulation	NOUN
ftr-374	729	22	implementing	implement	VERB
ftr-374	729	23	the	the	DET
ftr-374	729	24	principles	principle	NOUN
ftr-374	729	25	of	of	ADP
ftr-374	729	26	rev	rev	PROPN
ftr-374	729	27	.	.	PROPN
ftr-374	729	28	rul	rul	PROPN
ftr-374	729	29	.	.	PUNCT
ftr-374	730	1	2004	2004	NUM
ftr-374	730	2	-	-	SYM
ftr-374	730	3	43	43	NUM
ftr-374	730	4	effective	effective	ADJ
ftr-374	730	5	for	for	ADP
ftr-374	730	6	distributions	distribution	NOUN
ftr-374	730	7	after	after	ADP
ftr-374	730	8	january	january	PROPN
ftr-374	730	9	19	19	NUM
ftr-374	730	10	,	,	PUNCT
ftr-374	730	11	2005.119	2005.119	NUM
ftr-374	730	12	proposed	propose	VERB
ftr-374	730	13	regulations	regulation	NOUN
ftr-374	730	14	were	be	AUX
ftr-374	730	15	issued	issue	VERB
ftr-374	730	16	on	on	ADP
ftr-374	730	17	august	august	PROPN
ftr-374	730	18	21	21	NUM
ftr-374	730	19	,	,	PUNCT
ftr-374	730	20	2007.120	2007.120	NUM
ftr-374	730	21	the	the	DET
ftr-374	730	22	examples	example	NOUN
ftr-374	730	23	in	in	ADP
ftr-374	730	24	the	the	DET
ftr-374	730	25	proposed	propose	VERB
ftr-374	730	26	regulations	regulation	NOUN
ftr-374	730	27	can	can	AUX
ftr-374	730	28	be	be	AUX
ftr-374	730	29	examined	examine	VERB
ftr-374	730	30	through	through	ADP
ftr-374	730	31	the	the	DET
ftr-374	730	32	lens	lens	NOUN
ftr-374	730	33	of	of	ADP
ftr-374	730	34	partnership	partnership	NOUN
ftr-374	730	35	capital	capital	NOUN
ftr-374	730	36	accounts.121	accounts.121	VERB
ftr-374	730	37	these	these	DET
ftr-374	730	38	examples	example	NOUN
ftr-374	730	39	were	be	AUX
ftr-374	730	40	first	first	ADV
ftr-374	730	41	explained	explain	VERB
ftr-374	730	42	in	in	ADP
ftr-374	730	43	rev	rev	PROPN
ftr-374	730	44	.	.	PROPN
ftr-374	731	1	rul	rul	PROPN
ftr-374	731	2	.	.	PUNCT
ftr-374	732	1	2004	2004	NUM
ftr-374	732	2	-	-	SYM
ftr-374	732	3	43.122	43.122	NUM
ftr-374	732	4	example	example	NOUN
ftr-374	732	5	13a.123	13a.123	PROPN
ftr-374	732	6	on	on	ADP
ftr-374	732	7	january	january	PROPN
ftr-374	732	8	1	1	NUM
ftr-374	732	9	,	,	PUNCT
ftr-374	732	10	2005	2005	NUM
ftr-374	732	11	,	,	PUNCT
ftr-374	732	12	a	a	DET
ftr-374	732	13	and	and	CCONJ
ftr-374	732	14	b	b	NOUN
ftr-374	732	15	form	form	NOUN
ftr-374	732	16	the	the	DET
ftr-374	732	17	prs1	prs1	PROPN
ftr-374	732	18	partnership	partnership	NOUN
ftr-374	732	19	.	.	PUNCT
ftr-374	733	1	a	a	PRON
ftr-374	733	2	contributes	contribute	VERB
ftr-374	733	3	asset	asset	NOUN
ftr-374	733	4	#	#	SYM
ftr-374	733	5	1	1	NUM
ftr-374	733	6	with	with	ADP
ftr-374	733	7	a	a	DET
ftr-374	733	8	fair	fair	ADJ
ftr-374	733	9	market	market	NOUN
ftr-374	733	10	value	value	NOUN
ftr-374	733	11	of	of	ADP
ftr-374	733	12	$	$	SYM
ftr-374	733	13	300	300	NUM
ftr-374	733	14	and	and	CCONJ
ftr-374	733	15	a	a	DET
ftr-374	733	16	basis	basis	NOUN
ftr-374	733	17	of	of	ADP
ftr-374	733	18	$	$	SYM
ftr-374	733	19	200	200	NUM
ftr-374	733	20	.	.	PUNCT
ftr-374	734	1	b	b	NOUN
ftr-374	734	2	contributes	contribute	VERB
ftr-374	734	3	$	$	SYM
ftr-374	734	4	300	300	NUM
ftr-374	734	5	cash	cash	NOUN
ftr-374	734	6	.	.	PUNCT
ftr-374	735	1	the	the	DET
ftr-374	735	2	partnership	partnership	NOUN
ftr-374	735	3	capital	capital	NOUN
ftr-374	735	4	accounts	account	NOUN
ftr-374	735	5	are	be	AUX
ftr-374	735	6	thus	thus	ADV
ftr-374	735	7	–	–	PUNCT
ftr-374	735	8	prs1	prs1	NOUN
ftr-374	735	9	partnership	partnership	NOUN
ftr-374	735	10	assets	asset	NOUN
ftr-374	735	11	partners	partner	NOUN
ftr-374	735	12	’	'	PUNCT
ftr-374	735	13	capital	capital	NOUN
ftr-374	735	14	accounts	account	NOUN
ftr-374	735	15	book	book	NOUN
ftr-374	735	16	basis	basis	NOUN
ftr-374	735	17	book	book	NOUN
ftr-374	735	18	basis	basis	NOUN
ftr-374	735	19	asset	asset	NOUN
ftr-374	735	20	#	#	SYM
ftr-374	735	21	1	1	NUM
ftr-374	735	22	$	$	SYM
ftr-374	735	23	300	300	NUM
ftr-374	735	24	$	$	SYM
ftr-374	735	25	200	200	NUM
ftr-374	735	26	a	a	DET
ftr-374	735	27	$	$	SYM
ftr-374	735	28	300	300	NUM
ftr-374	735	29	$	$	SYM
ftr-374	735	30	200	200	NUM
ftr-374	735	31	cash	cash	NOUN
ftr-374	735	32	$	$	SYM
ftr-374	735	33	300	300	NUM
ftr-374	735	34	$	$	SYM
ftr-374	735	35	300	300	NUM
ftr-374	735	36	b	b	NOUN
ftr-374	735	37	$	$	SYM
ftr-374	735	38	300	300	NUM
ftr-374	735	39	$	$	SYM
ftr-374	735	40	300	300	NUM
ftr-374	735	41	$	$	SYM
ftr-374	735	42	600	600	NUM
ftr-374	735	43	$	$	SYM
ftr-374	735	44	500	500	NUM
ftr-374	735	45	$	$	SYM
ftr-374	735	46	600	600	NUM
ftr-374	735	47	$	$	SYM
ftr-374	735	48	500	500	NUM
ftr-374	735	49	116	116	NUM
ftr-374	735	50	.	.	PUNCT
ftr-374	736	1	the	the	DET
ftr-374	736	2	status	status	NOUN
ftr-374	736	3	of	of	ADP
ftr-374	736	4	built	build	VERB
ftr-374	736	5	-	-	PUNCT
ftr-374	736	6	in	in	ADP
ftr-374	736	7	gain	gain	NOUN
ftr-374	736	8	or	or	CCONJ
ftr-374	736	9	loss	loss	NOUN
ftr-374	736	10	property	property	NOUN
ftr-374	736	11	in	in	ADP
ftr-374	736	12	the	the	DET
ftr-374	736	13	continuing	continue	VERB
ftr-374	736	14	partnership	partnership	NOUN
ftr-374	736	15	is	be	AUX
ftr-374	736	16	unchanged	unchanged	ADJ
ftr-374	736	17	.	.	PUNCT
ftr-374	737	1	117	117	NUM
ftr-374	737	2	.	.	PUNCT
ftr-374	737	3	district	district	PROPN
ftr-374	737	4	of	of	ADP
ftr-374	737	5	columbia	columbia	PROPN
ftr-374	737	6	bar	bar	PROPN
ftr-374	737	7	taxation	taxation	NOUN
ftr-374	737	8	section	section	NOUN
ftr-374	737	9	,	,	PUNCT
ftr-374	737	10	comments	comment	NOUN
ftr-374	737	11	on	on	ADP
ftr-374	737	12	assets	asset	NOUN
ftr-374	737	13	-	-	PUNCT
ftr-374	737	14	over	over	ADP
ftr-374	737	15	partnership	partnership	NOUN
ftr-374	737	16	merger	merger	NOUN
ftr-374	737	17	guidance	guidance	NOUN
ftr-374	737	18	,	,	PUNCT
ftr-374	737	19	2004	2004	NUM
ftr-374	737	20	tax	tax	NOUN
ftr-374	737	21	notes	note	NOUN
ftr-374	737	22	today	today	NOUN
ftr-374	737	23	135	135	NUM
ftr-374	737	24	-	-	SYM
ftr-374	737	25	28	28	NUM
ftr-374	737	26	(	(	PUNCT
ftr-374	737	27	7/7/2004	7/7/2004	NUM
ftr-374	737	28	)	)	PUNCT
ftr-374	737	29	.	.	PUNCT
ftr-374	738	1	118	118	NUM
ftr-374	738	2	.	.	PUNCT
ftr-374	739	1	rev	rev	PROPN
ftr-374	739	2	.	.	PROPN
ftr-374	740	1	rul	rul	PROPN
ftr-374	740	2	.	.	PUNCT
ftr-374	740	3	2005	2005	NUM
ftr-374	740	4	-	-	SYM
ftr-374	740	5	10	10	NUM
ftr-374	740	6	,	,	PUNCT
ftr-374	740	7	2005	2005	NUM
ftr-374	740	8	-	-	SYM
ftr-374	740	9	1	1	NUM
ftr-374	740	10	c.b	c.b	PROPN
ftr-374	740	11	.	.	PROPN
ftr-374	740	12	492	492	NUM
ftr-374	740	13	.	.	PUNCT
ftr-374	741	1	119	119	NUM
ftr-374	741	2	.	.	PUNCT
ftr-374	742	1	notice	notice	VERB
ftr-374	742	2	2005	2005	NUM
ftr-374	742	3	-	-	SYM
ftr-374	742	4	15	15	NUM
ftr-374	742	5	,	,	PUNCT
ftr-374	742	6	2005	2005	NUM
ftr-374	742	7	-	-	SYM
ftr-374	742	8	1	1	NUM
ftr-374	742	9	c.b	c.b	PROPN
ftr-374	742	10	.	.	PROPN
ftr-374	743	1	527	527	NUM
ftr-374	743	2	.	.	X
ftr-374	744	1	120	120	NUM
ftr-374	744	2	.	.	PUNCT
ftr-374	744	3	reg-143397	reg-143397	NOUN
ftr-374	744	4	-	-	PUNCT
ftr-374	744	5	05	05	NUM
ftr-374	744	6	,	,	PUNCT
ftr-374	744	7	72	72	NUM
ftr-374	744	8	fed	fed	PROPN
ftr-374	744	9	.	.	PUNCT
ftr-374	745	1	regis	regis	PROPN
ftr-374	745	2	.	.	PUNCT
ftr-374	746	1	46932	46932	NUM
ftr-374	746	2	.	.	PUNCT
ftr-374	747	1	121	121	NUM
ftr-374	747	2	.	.	PUNCT
ftr-374	747	3	prop	prop	NOUN
ftr-374	747	4	.	.	PUNCT
ftr-374	748	1	reg	reg	PROPN
ftr-374	748	2	.	.	PUNCT
ftr-374	749	1	§	§	PROPN
ftr-374	749	2	1.704	1.704	NUM
ftr-374	749	3	-	-	NUM
ftr-374	749	4	4(c)(4)(ii)(f	4(c)(4)(ii)(f	NUM
ftr-374	749	5	)	)	PUNCT
ftr-374	749	6	(	(	PUNCT
ftr-374	749	7	2007	2007	NUM
ftr-374	749	8	)	)	PUNCT
ftr-374	749	9	.	.	PUNCT
ftr-374	750	1	122	122	NUM
ftr-374	750	2	.	.	X
ftr-374	750	3	2004	2004	NUM
ftr-374	750	4	-	-	SYM
ftr-374	750	5	1	1	NUM
ftr-374	750	6	c.b	c.b	PROPN
ftr-374	750	7	.	.	PROPN
ftr-374	750	8	842	842	NUM
ftr-374	750	9	.	.	PUNCT
ftr-374	750	10	123	123	NUM
ftr-374	750	11	.	.	PUNCT
ftr-374	751	1	prop	prop	NOUN
ftr-374	751	2	.	.	PUNCT
ftr-374	752	1	reg	reg	PROPN
ftr-374	752	2	.	.	PUNCT
ftr-374	753	1	§	§	PROPN
ftr-374	753	2	1.704	1.704	NUM
ftr-374	753	3	-	-	NUM
ftr-374	753	4	4(c)(4)(ii)(f	4(c)(4)(ii)(f	NUM
ftr-374	753	5	)	)	PUNCT
ftr-374	753	6	,	,	PUNCT
ftr-374	753	7	ex	ex	X
ftr-374	753	8	.	.	PUNCT
ftr-374	753	9	(	(	PUNCT
ftr-374	753	10	1	1	NUM
ftr-374	753	11	)	)	PUNCT
ftr-374	753	12	(	(	PUNCT
ftr-374	753	13	2007	2007	NUM
ftr-374	753	14	)	)	PUNCT
ftr-374	753	15	.	.	PUNCT
ftr-374	754	1	2009	2009	NUM
ftr-374	754	2	]	]	PUNCT
ftr-374	754	3	built	build	VERB
ftr-374	754	4	-	-	PUNCT
ftr-374	754	5	in	in	ADP
ftr-374	754	6	gain	gain	NOUN
ftr-374	754	7	and	and	CCONJ
ftr-374	754	8	built	build	VERB
ftr-374	754	9	-	-	PUNCT
ftr-374	754	10	in	in	ADP
ftr-374	754	11	loss	loss	NOUN
ftr-374	754	12	639	639	NUM
ftr-374	754	13	also	also	ADV
ftr-374	754	14	on	on	ADP
ftr-374	754	15	january	january	PROPN
ftr-374	754	16	1	1	NUM
ftr-374	754	17	,	,	PUNCT
ftr-374	754	18	2005	2005	NUM
ftr-374	754	19	,	,	PUNCT
ftr-374	754	20	c	c	PROPN
ftr-374	754	21	and	and	CCONJ
ftr-374	754	22	d	d	PROPN
ftr-374	754	23	form	form	NOUN
ftr-374	754	24	partnership	partnership	NOUN
ftr-374	754	25	prs2	prs2	PROPN
ftr-374	754	26	.	.	PUNCT
ftr-374	755	1	c	c	PROPN
ftr-374	755	2	contributes	contribute	VERB
ftr-374	755	3	asset	asset	NOUN
ftr-374	755	4	#	#	SYM
ftr-374	755	5	2	2	NUM
ftr-374	755	6	with	with	ADP
ftr-374	755	7	a	a	DET
ftr-374	755	8	fair	fair	ADJ
ftr-374	755	9	market	market	NOUN
ftr-374	755	10	value	value	NOUN
ftr-374	755	11	of	of	ADP
ftr-374	755	12	$	$	SYM
ftr-374	755	13	200	200	NUM
ftr-374	755	14	and	and	CCONJ
ftr-374	755	15	a	a	DET
ftr-374	755	16	basis	basis	NOUN
ftr-374	755	17	of	of	ADP
ftr-374	755	18	$	$	SYM
ftr-374	755	19	100	100	NUM
ftr-374	755	20	.	.	PUNCT
ftr-374	756	1	d	d	X
ftr-374	756	2	contributes	contribute	VERB
ftr-374	756	3	$	$	SYM
ftr-374	756	4	200	200	NUM
ftr-374	756	5	cash	cash	NOUN
ftr-374	756	6	.	.	PUNCT
ftr-374	757	1	the	the	DET
ftr-374	757	2	prs2	prs2	PROPN
ftr-374	757	3	partnership	partnership	NOUN
ftr-374	757	4	capital	capital	NOUN
ftr-374	757	5	accounts	account	NOUN
ftr-374	757	6	are	be	AUX
ftr-374	757	7	thus	thus	ADV
ftr-374	757	8	–	–	PUNCT
ftr-374	757	9	prs2	prs2	PROPN
ftr-374	757	10	partnership	partnership	NOUN
ftr-374	757	11	assets	asset	NOUN
ftr-374	757	12	partners	partner	NOUN
ftr-374	757	13	’	'	PUNCT
ftr-374	757	14	capital	capital	NOUN
ftr-374	757	15	accounts	account	NOUN
ftr-374	757	16	book	book	NOUN
ftr-374	757	17	basis	basis	NOUN
ftr-374	757	18	book	book	NOUN
ftr-374	757	19	basis	basis	NOUN
ftr-374	757	20	asset	asset	NOUN
ftr-374	757	21	#	#	SYM
ftr-374	757	22	2	2	NUM
ftr-374	757	23	$	$	SYM
ftr-374	757	24	200	200	NUM
ftr-374	757	25	$	$	SYM
ftr-374	757	26	100	100	NUM
ftr-374	757	27	c	c	NOUN
ftr-374	757	28	$	$	SYM
ftr-374	757	29	200	200	NUM
ftr-374	757	30	$	$	SYM
ftr-374	757	31	100	100	NUM
ftr-374	757	32	cash	cash	NOUN
ftr-374	757	33	$	$	SYM
ftr-374	757	34	200	200	NUM
ftr-374	757	35	$	$	SYM
ftr-374	757	36	200	200	NUM
ftr-374	757	37	d	d	NOUN
ftr-374	757	38	$	$	SYM
ftr-374	757	39	200	200	NUM
ftr-374	757	40	$	$	SYM
ftr-374	757	41	200	200	NUM
ftr-374	757	42	$	$	SYM
ftr-374	757	43	400	400	NUM
ftr-374	757	44	$	$	SYM
ftr-374	757	45	300	300	NUM
ftr-374	757	46	$	$	SYM
ftr-374	757	47	400	400	NUM
ftr-374	757	48	$	$	SYM
ftr-374	757	49	300	300	NUM
ftr-374	757	50	on	on	ADP
ftr-374	757	51	january	january	PROPN
ftr-374	757	52	1	1	NUM
ftr-374	757	53	,	,	PUNCT
ftr-374	757	54	2008	2008	NUM
ftr-374	757	55	,	,	PUNCT
ftr-374	757	56	the	the	DET
ftr-374	757	57	prs1	prs1	NOUN
ftr-374	757	58	and	and	CCONJ
ftr-374	757	59	prs2	prs2	PROPN
ftr-374	757	60	partnerships	partnership	NOUN
ftr-374	757	61	undertake	undertake	VERB
ftr-374	757	62	an	an	DET
ftr-374	757	63	assets	asset	NOUN
ftr-374	757	64	-	-	PUNCT
ftr-374	757	65	over	over	ADP
ftr-374	757	66	merger	merger	NOUN
ftr-374	757	67	with	with	ADP
ftr-374	757	68	prs1	prs1	NOUN
ftr-374	757	69	as	as	ADP
ftr-374	757	70	the	the	DET
ftr-374	757	71	surviving	surviving	NOUN
ftr-374	757	72	partnership	partnership	NOUN
ftr-374	757	73	.	.	PUNCT
ftr-374	758	1	at	at	ADP
ftr-374	758	2	the	the	DET
ftr-374	758	3	time	time	NOUN
ftr-374	758	4	of	of	ADP
ftr-374	758	5	the	the	DET
ftr-374	758	6	merger	merger	NOUN
ftr-374	758	7	asset	asset	NOUN
ftr-374	758	8	#	#	SYM
ftr-374	758	9	1	1	NUM
ftr-374	758	10	has	have	AUX
ftr-374	758	11	appreciated	appreciate	VERB
ftr-374	758	12	to	to	ADP
ftr-374	758	13	$	$	SYM
ftr-374	758	14	900	900	NUM
ftr-374	758	15	and	and	CCONJ
ftr-374	758	16	asset	asset	NOUN
ftr-374	758	17	$	$	SYM
ftr-374	758	18	2	2	NUM
ftr-374	758	19	has	have	AUX
ftr-374	758	20	appreciated	appreciate	VERB
ftr-374	758	21	to	to	ADP
ftr-374	758	22	$	$	SYM
ftr-374	758	23	600	600	NUM
ftr-374	758	24	.	.	PUNCT
ftr-374	759	1	revaluing	revalue	VERB
ftr-374	759	2	partnership	partnership	NOUN
ftr-374	759	3	assets	asset	NOUN
ftr-374	759	4	as	as	SCONJ
ftr-374	759	5	permitted	permit	VERB
ftr-374	759	6	by	by	ADP
ftr-374	759	7	the	the	DET
ftr-374	759	8	regulations124	regulations124	PROPN
ftr-374	759	9	in	in	ADP
ftr-374	759	10	the	the	DET
ftr-374	759	11	case	case	NOUN
ftr-374	759	12	of	of	ADP
ftr-374	759	13	distributions	distribution	NOUN
ftr-374	759	14	and	and	CCONJ
ftr-374	759	15	admissions	admission	NOUN
ftr-374	759	16	of	of	ADP
ftr-374	759	17	new	new	ADJ
ftr-374	759	18	partners	partner	NOUN
ftr-374	759	19	is	be	AUX
ftr-374	759	20	necessary	necessary	ADJ
ftr-374	759	21	in	in	ADP
ftr-374	759	22	order	order	NOUN
ftr-374	759	23	to	to	PART
ftr-374	759	24	ascertain	ascertain	VERB
ftr-374	759	25	the	the	DET
ftr-374	759	26	relative	relative	ADJ
ftr-374	759	27	interests	interest	NOUN
ftr-374	759	28	of	of	ADP
ftr-374	759	29	the	the	DET
ftr-374	759	30	partners	partner	NOUN
ftr-374	759	31	in	in	ADP
ftr-374	759	32	partnership	partnership	NOUN
ftr-374	759	33	property	property	NOUN
ftr-374	759	34	following	follow	VERB
ftr-374	759	35	the	the	DET
ftr-374	759	36	merger	merger	NOUN
ftr-374	759	37	.	.	PUNCT
ftr-374	760	1	the	the	DET
ftr-374	760	2	revalued	revalue	VERB
ftr-374	760	3	capital	capital	NOUN
ftr-374	760	4	account	account	NOUN
ftr-374	760	5	of	of	ADP
ftr-374	760	6	prs1	prs1	NOUN
ftr-374	760	7	partnership	partnership	NOUN
ftr-374	760	8	is	be	AUX
ftr-374	760	9	as	as	ADP
ftr-374	760	10	follows:125	follows:125	ADP
ftr-374	760	11	prs1	prs1	NOUN
ftr-374	760	12	partnership	partnership	NOUN
ftr-374	760	13	assets	asset	NOUN
ftr-374	760	14	partners	partner	NOUN
ftr-374	760	15	’	'	PUNCT
ftr-374	760	16	capital	capital	NOUN
ftr-374	760	17	accounts	account	NOUN
ftr-374	760	18	book	book	NOUN
ftr-374	760	19	basis	basis	NOUN
ftr-374	760	20	book	book	NOUN
ftr-374	760	21	basis	basis	NOUN
ftr-374	760	22	asset	asset	NOUN
ftr-374	760	23	#	#	SYM
ftr-374	760	24	1	1	NUM
ftr-374	760	25	$	$	SYM
ftr-374	760	26	900	900	NUM
ftr-374	760	27	$	$	SYM
ftr-374	760	28	200	200	NUM
ftr-374	760	29	a	a	DET
ftr-374	760	30	$	$	SYM
ftr-374	760	31	600	600	NUM
ftr-374	760	32	$	$	SYM
ftr-374	760	33	200	200	NUM
ftr-374	760	34	cash	cash	NOUN
ftr-374	760	35	$	$	SYM
ftr-374	760	36	300	300	NUM
ftr-374	760	37	$	$	SYM
ftr-374	760	38	300	300	NUM
ftr-374	760	39	b	b	NOUN
ftr-374	760	40	$	$	SYM
ftr-374	760	41	600	600	NUM
ftr-374	760	42	$	$	SYM
ftr-374	760	43	300	300	NUM
ftr-374	760	44	$	$	SYM
ftr-374	760	45	1,200	1,200	NUM
ftr-374	760	46	$	$	SYM
ftr-374	760	47	500	500	NUM
ftr-374	760	48	$	$	SYM
ftr-374	760	49	1,200	1,200	NUM
ftr-374	760	50	$	$	SYM
ftr-374	760	51	500	500	NUM
ftr-374	760	52	the	the	DET
ftr-374	760	53	differences	difference	NOUN
ftr-374	760	54	in	in	ADP
ftr-374	760	55	the	the	DET
ftr-374	760	56	partners	partner	NOUN
ftr-374	760	57	’	'	PUNCT
ftr-374	760	58	book	book	NOUN
ftr-374	760	59	and	and	CCONJ
ftr-374	760	60	basis	basis	NOUN
ftr-374	760	61	accounts	account	NOUN
ftr-374	760	62	demonstrate	demonstrate	VERB
ftr-374	760	63	the	the	DET
ftr-374	760	64	presence	presence	NOUN
ftr-374	760	65	of	of	ADP
ftr-374	760	66	built	build	VERB
ftr-374	760	67	-	-	PUNCT
ftr-374	760	68	in	in	ADP
ftr-374	760	69	gain	gain	NOUN
ftr-374	760	70	and	and	CCONJ
ftr-374	760	71	instructs	instruct	VERB
ftr-374	760	72	as	as	ADP
ftr-374	760	73	to	to	ADP
ftr-374	760	74	its	its	PRON
ftr-374	760	75	allocation	allocation	NOUN
ftr-374	760	76	.	.	PUNCT
ftr-374	761	1	if	if	SCONJ
ftr-374	761	2	asset	asset	NOUN
ftr-374	761	3	#	#	SYM
ftr-374	761	4	1	1	NUM
ftr-374	761	5	were	be	AUX
ftr-374	761	6	disposed	dispose	VERB
ftr-374	761	7	of	of	ADP
ftr-374	761	8	for	for	ADP
ftr-374	761	9	$	$	SYM
ftr-374	761	10	900	900	NUM
ftr-374	761	11	,	,	PUNCT
ftr-374	761	12	the	the	DET
ftr-374	761	13	$	$	SYM
ftr-374	761	14	700	700	NUM
ftr-374	761	15	of	of	ADP
ftr-374	761	16	tax	tax	NOUN
ftr-374	761	17	gain	gain	NOUN
ftr-374	761	18	would	would	AUX
ftr-374	761	19	be	be	AUX
ftr-374	761	20	allocated	allocate	VERB
ftr-374	761	21	to	to	ADP
ftr-374	761	22	$	$	SYM
ftr-374	761	23	400	400	NUM
ftr-374	761	24	to	to	ADP
ftr-374	761	25	a	a	PRON
ftr-374	761	26	to	to	PART
ftr-374	761	27	account	account	VERB
ftr-374	761	28	both	both	PRON
ftr-374	761	29	for	for	ADP
ftr-374	761	30	a	a	DET
ftr-374	761	31	’s	’s	ADJ
ftr-374	761	32	pre	pre	ADJ
ftr-374	761	33	-	-	ADJ
ftr-374	761	34	contribution	contribution	ADJ
ftr-374	761	35	section	section	NOUN
ftr-374	761	36	704(c	704(c	NOUN
ftr-374	761	37	)	)	PUNCT
ftr-374	761	38	gain	gain	NOUN
ftr-374	761	39	of	of	ADP
ftr-374	761	40	$	$	SYM
ftr-374	761	41	100	100	NUM
ftr-374	761	42	and	and	CCONJ
ftr-374	761	43	a	a	DET
ftr-374	761	44	’s	’s	NOUN
ftr-374	761	45	reverse	reverse	ADJ
ftr-374	761	46	section	section	NOUN
ftr-374	761	47	704(c	704(c	NOUN
ftr-374	761	48	)	)	PUNCT
ftr-374	761	49	gain	gain	NOUN
ftr-374	761	50	of	of	ADP
ftr-374	761	51	$	$	SYM
ftr-374	761	52	300	300	NUM
ftr-374	761	53	resulting	result	VERB
ftr-374	761	54	from	from	ADP
ftr-374	761	55	the	the	DET
ftr-374	761	56	revaluation	revaluation	NOUN
ftr-374	761	57	,	,	PUNCT
ftr-374	761	58	and	and	CCONJ
ftr-374	761	59	$	$	SYM
ftr-374	761	60	300	300	NUM
ftr-374	761	61	to	to	PART
ftr-374	761	62	b	b	NOUN
ftr-374	761	63	to	to	PART
ftr-374	761	64	account	account	VERB
ftr-374	761	65	for	for	ADP
ftr-374	761	66	b	b	PROPN
ftr-374	761	67	’s	’s	PART
ftr-374	761	68	$	$	SYM
ftr-374	761	69	300	300	NUM
ftr-374	761	70	of	of	ADP
ftr-374	761	71	reverse	reverse	ADJ
ftr-374	761	72	section	section	NOUN
ftr-374	761	73	704(c	704(c	PROPN
ftr-374	761	74	)	)	PUNCT
ftr-374	761	75	gain.126	gain.126	VERB
ftr-374	761	76	the	the	DET
ftr-374	761	77	revalued	revalue	VERB
ftr-374	761	78	capital	capital	NOUN
ftr-374	761	79	account	account	NOUN
ftr-374	761	80	of	of	ADP
ftr-374	761	81	partnership	partnership	NOUN
ftr-374	761	82	prs2	prs2	PROPN
ftr-374	761	83	is	be	AUX
ftr-374	761	84	as	as	SCONJ
ftr-374	761	85	follows	follow	VERB
ftr-374	761	86	:	:	PUNCT
ftr-374	761	87	prs2	prs2	PROPN
ftr-374	761	88	partnership	partnership	NOUN
ftr-374	761	89	assets	asset	NOUN
ftr-374	761	90	partners	partner	NOUN
ftr-374	761	91	’	'	PUNCT
ftr-374	761	92	capital	capital	NOUN
ftr-374	761	93	accounts	account	NOUN
ftr-374	761	94	book	book	NOUN
ftr-374	761	95	basis	basis	NOUN
ftr-374	761	96	book	book	NOUN
ftr-374	761	97	basis	basis	NOUN
ftr-374	761	98	asset	asset	NOUN
ftr-374	761	99	#	#	SYM
ftr-374	761	100	2	2	NUM
ftr-374	761	101	$	$	SYM
ftr-374	761	102	600	600	NUM
ftr-374	761	103	$	$	SYM
ftr-374	761	104	100	100	NUM
ftr-374	761	105	c	c	NOUN
ftr-374	761	106	$	$	SYM
ftr-374	761	107	400	400	NUM
ftr-374	761	108	$	$	SYM
ftr-374	761	109	100	100	NUM
ftr-374	761	110	cash	cash	NOUN
ftr-374	761	111	$	$	SYM
ftr-374	761	112	200	200	NUM
ftr-374	761	113	$	$	SYM
ftr-374	761	114	200	200	NUM
ftr-374	762	1	d	d	NOUN
ftr-374	762	2	$	$	SYM
ftr-374	762	3	400	400	NUM
ftr-374	762	4	$	$	SYM
ftr-374	762	5	200	200	NUM
ftr-374	762	6	$	$	SYM
ftr-374	762	7	800	800	NUM
ftr-374	762	8	$	$	SYM
ftr-374	762	9	300	300	NUM
ftr-374	762	10	$	$	SYM
ftr-374	762	11	800	800	NUM
ftr-374	762	12	$	$	SYM
ftr-374	762	13	300	300	NUM
ftr-374	762	14	124	124	NUM
ftr-374	762	15	.	.	PUNCT
ftr-374	763	1	treas	treas	PROPN
ftr-374	763	2	.	.	PUNCT
ftr-374	764	1	reg	reg	PROPN
ftr-374	764	2	.	.	PUNCT
ftr-374	765	1	§	§	PROPN
ftr-374	765	2	1.704	1.704	NUM
ftr-374	765	3	-	-	NUM
ftr-374	765	4	1(b)(2)(iv)(f	1(b)(2)(iv)(f	NUM
ftr-374	765	5	)	)	PUNCT
ftr-374	765	6	.	.	PUNCT
ftr-374	766	1	125	125	NUM
ftr-374	766	2	.	.	PUNCT
ftr-374	767	1	the	the	DET
ftr-374	767	2	partnership	partnership	NOUN
ftr-374	767	3	book	book	NOUN
ftr-374	767	4	gain	gain	NOUN
ftr-374	767	5	of	of	ADP
ftr-374	767	6	$	$	SYM
ftr-374	767	7	600	600	NUM
ftr-374	767	8	is	be	AUX
ftr-374	767	9	allocated	allocate	VERB
ftr-374	767	10	equally	equally	ADV
ftr-374	767	11	to	to	ADP
ftr-374	767	12	a	a	PRON
ftr-374	767	13	and	and	CCONJ
ftr-374	767	14	b.	b.	PROPN
ftr-374	767	15	126	126	NUM
ftr-374	767	16	.	.	PUNCT
ftr-374	768	1	irc	irc	PROPN
ftr-374	768	2	§	§	PROPN
ftr-374	768	3	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	768	4	)	)	PUNCT
ftr-374	768	5	;	;	PUNCT
ftr-374	769	1	treas	treas	PROPN
ftr-374	769	2	.	.	PUNCT
ftr-374	770	1	reg	reg	PROPN
ftr-374	770	2	.	.	PUNCT
ftr-374	771	1	§	§	PROPN
ftr-374	771	2	1.704	1.704	NUM
ftr-374	771	3	-	-	NUM
ftr-374	771	4	1(b)(iv)(i	1(b)(iv)(i	NUM
ftr-374	771	5	)	)	PUNCT
ftr-374	771	6	.	.	PUNCT
ftr-374	772	1	640	640	NUM
ftr-374	772	2	florida	florida	PROPN
ftr-374	772	3	tax	tax	NOUN
ftr-374	772	4	review	review	NOUN
ftr-374	772	5	[	[	X
ftr-374	772	6	vol	vol	NOUN
ftr-374	772	7	.	.	PUNCT
ftr-374	772	8	9:6	9:6	NUM
ftr-374	772	9	the	the	DET
ftr-374	772	10	capital	capital	NOUN
ftr-374	772	11	account	account	NOUN
ftr-374	772	12	demonstrates	demonstrate	VERB
ftr-374	772	13	that	that	SCONJ
ftr-374	772	14	on	on	ADP
ftr-374	772	15	a	a	DET
ftr-374	772	16	sale	sale	NOUN
ftr-374	772	17	of	of	ADP
ftr-374	772	18	asset	asset	NOUN
ftr-374	772	19	#	#	SYM
ftr-374	772	20	2	2	NUM
ftr-374	772	21	for	for	ADP
ftr-374	772	22	$	$	SYM
ftr-374	772	23	600	600	NUM
ftr-374	772	24	,	,	PUNCT
ftr-374	772	25	$	$	SYM
ftr-374	772	26	300	300	NUM
ftr-374	772	27	of	of	ADP
ftr-374	772	28	gain	gain	NOUN
ftr-374	772	29	is	be	AUX
ftr-374	772	30	allocable	allocable	ADJ
ftr-374	772	31	to	to	ADP
ftr-374	772	32	c	c	PROPN
ftr-374	772	33	to	to	PART
ftr-374	772	34	account	account	VERB
ftr-374	772	35	for	for	ADP
ftr-374	772	36	c	c	PROPN
ftr-374	772	37	’s	’s	PART
ftr-374	772	38	pre	pre	ADJ
ftr-374	772	39	-	-	NOUN
ftr-374	772	40	contribution	contribution	NOUN
ftr-374	772	41	built	build	VERB
ftr-374	772	42	-	-	PUNCT
ftr-374	772	43	in	in	ADP
ftr-374	772	44	section	section	NOUN
ftr-374	772	45	704(c	704(c	NOUN
ftr-374	772	46	)	)	PUNCT
ftr-374	772	47	gain	gain	NOUN
ftr-374	772	48	of	of	ADP
ftr-374	772	49	$	$	SYM
ftr-374	772	50	100	100	NUM
ftr-374	772	51	and	and	CCONJ
ftr-374	772	52	c	c	X
ftr-374	772	53	’s	’s	ADJ
ftr-374	772	54	$	$	SYM
ftr-374	772	55	200	200	NUM
ftr-374	772	56	share	share	NOUN
ftr-374	772	57	of	of	ADP
ftr-374	772	58	reverse	reverse	ADJ
ftr-374	772	59	section	section	NOUN
ftr-374	772	60	704(c	704(c	NOUN
ftr-374	772	61	)	)	PUNCT
ftr-374	772	62	gain	gain	NOUN
ftr-374	772	63	,	,	PUNCT
ftr-374	772	64	and	and	CCONJ
ftr-374	772	65	$	$	SYM
ftr-374	772	66	200	200	NUM
ftr-374	772	67	of	of	ADP
ftr-374	772	68	gain	gain	NOUN
ftr-374	772	69	is	be	AUX
ftr-374	772	70	allocable	allocable	ADJ
ftr-374	772	71	to	to	ADP
ftr-374	772	72	d	d	PROPN
ftr-374	772	73	to	to	PART
ftr-374	772	74	account	account	VERB
ftr-374	772	75	for	for	ADP
ftr-374	772	76	d	d	PROPN
ftr-374	772	77	’s	’s	PART
ftr-374	772	78	$	$	SYM
ftr-374	772	79	200	200	NUM
ftr-374	772	80	of	of	ADP
ftr-374	772	81	reverse	reverse	ADJ
ftr-374	772	82	section	section	NOUN
ftr-374	772	83	704(c	704(c	NOUN
ftr-374	772	84	)	)	PUNCT
ftr-374	772	85	gain.127	gain.127	NOUN
ftr-374	772	86	in	in	ADP
ftr-374	772	87	the	the	DET
ftr-374	772	88	assets	asset	NOUN
ftr-374	772	89	-	-	PUNCT
ftr-374	772	90	over	over	ADP
ftr-374	772	91	merger	merger	NOUN
ftr-374	772	92	,	,	PUNCT
ftr-374	772	93	prs2	prs2	PROPN
ftr-374	772	94	is	be	AUX
ftr-374	772	95	treated	treat	VERB
ftr-374	772	96	as	as	ADP
ftr-374	772	97	contributing	contribute	VERB
ftr-374	772	98	its	its	PRON
ftr-374	772	99	assets	asset	NOUN
ftr-374	772	100	to	to	ADP
ftr-374	772	101	the	the	DET
ftr-374	772	102	continuing	continue	VERB
ftr-374	772	103	prs1	prs1	NOUN
ftr-374	772	104	partnership	partnership	NOUN
ftr-374	772	105	in	in	ADP
ftr-374	772	106	exchange	exchange	NOUN
ftr-374	772	107	for	for	ADP
ftr-374	772	108	an	an	DET
ftr-374	772	109	interest	interest	NOUN
ftr-374	772	110	in	in	ADP
ftr-374	772	111	the	the	DET
ftr-374	772	112	prs1	prs1	NOUN
ftr-374	772	113	partnership,128	partnership,128	NOUN
ftr-374	772	114	which	which	PRON
ftr-374	772	115	is	be	AUX
ftr-374	772	116	then	then	ADV
ftr-374	772	117	distributed	distribute	VERB
ftr-374	772	118	to	to	ADP
ftr-374	772	119	c	c	PROPN
ftr-374	772	120	and	and	CCONJ
ftr-374	772	121	d	d	X
ftr-374	772	122	in	in	ADP
ftr-374	772	123	liquidation	liquidation	NOUN
ftr-374	772	124	of	of	ADP
ftr-374	772	125	the	the	DET
ftr-374	772	126	prs2	prs2	PROPN
ftr-374	772	127	partnership.129	partnership.129	ADP
ftr-374	772	128	c	c	PROPN
ftr-374	773	1	and	and	CCONJ
ftr-374	773	2	d	d	PROPN
ftr-374	773	3	thus	thus	ADV
ftr-374	773	4	become	become	VERB
ftr-374	773	5	partners	partner	NOUN
ftr-374	773	6	in	in	ADP
ftr-374	773	7	prs1	prs1	NOUN
ftr-374	773	8	partnership.130	partnership.130	VERB
ftr-374	773	9	the	the	DET
ftr-374	773	10	capital	capital	NOUN
ftr-374	773	11	account	account	NOUN
ftr-374	773	12	of	of	ADP
ftr-374	773	13	the	the	DET
ftr-374	773	14	continuing	continue	VERB
ftr-374	773	15	partnership	partnership	NOUN
ftr-374	773	16	is	be	AUX
ftr-374	773	17	as	as	SCONJ
ftr-374	773	18	follows	follow	VERB
ftr-374	773	19	:	:	PUNCT
ftr-374	773	20	prs1	prs1	NOUN
ftr-374	773	21	partnership	partnership	NOUN
ftr-374	773	22	assets	asset	NOUN
ftr-374	773	23	partners	partner	NOUN
ftr-374	773	24	’	'	PUNCT
ftr-374	773	25	capital	capital	NOUN
ftr-374	773	26	accounts	account	NOUN
ftr-374	773	27	book	book	NOUN
ftr-374	773	28	basis	basis	NOUN
ftr-374	773	29	book	book	NOUN
ftr-374	773	30	basis	basis	NOUN
ftr-374	773	31	asset	asset	NOUN
ftr-374	773	32	#	#	SYM
ftr-374	773	33	1	1	NUM
ftr-374	773	34	$	$	SYM
ftr-374	773	35	900	900	NUM
ftr-374	773	36	$	$	SYM
ftr-374	773	37	200	200	NUM
ftr-374	773	38	a	a	DET
ftr-374	773	39	$	$	SYM
ftr-374	773	40	600	600	NUM
ftr-374	773	41	$	$	SYM
ftr-374	773	42	200	200	NUM
ftr-374	773	43	asset	asset	NOUN
ftr-374	773	44	#	#	SYM
ftr-374	773	45	2	2	NUM
ftr-374	773	46	$	$	SYM
ftr-374	773	47	600	600	NUM
ftr-374	773	48	$	$	SYM
ftr-374	773	49	100	100	NUM
ftr-374	773	50	b	b	NUM
ftr-374	773	51	$	$	SYM
ftr-374	773	52	600	600	NUM
ftr-374	773	53	$	$	SYM
ftr-374	773	54	300	300	NUM
ftr-374	773	55	cash	cash	NOUN
ftr-374	774	1	$	$	SYM
ftr-374	774	2	500	500	NUM
ftr-374	774	3	$	$	SYM
ftr-374	774	4	500	500	NUM
ftr-374	774	5	c	c	NOUN
ftr-374	774	6	$	$	SYM
ftr-374	774	7	400	400	NUM
ftr-374	774	8	$	$	SYM
ftr-374	774	9	100	100	NUM
ftr-374	774	10	d	d	NOUN
ftr-374	774	11	$	$	SYM
ftr-374	774	12	400	400	NUM
ftr-374	774	13	$	$	SYM
ftr-374	774	14	200	200	NUM
ftr-374	774	15	$	$	SYM
ftr-374	774	16	2,000	2,000	NUM
ftr-374	774	17	$	$	SYM
ftr-374	774	18	800	800	NUM
ftr-374	774	19	$	$	SYM
ftr-374	774	20	2,000	2,000	NUM
ftr-374	774	21	$	$	SYM
ftr-374	774	22	800	800	NUM
ftr-374	774	23	again	again	ADV
ftr-374	774	24	,	,	PUNCT
ftr-374	774	25	the	the	DET
ftr-374	774	26	differences	difference	NOUN
ftr-374	774	27	in	in	ADP
ftr-374	774	28	the	the	DET
ftr-374	774	29	partners	partner	NOUN
ftr-374	774	30	’	'	PUNCT
ftr-374	774	31	book	book	NOUN
ftr-374	774	32	accounts	account	NOUN
ftr-374	774	33	and	and	CCONJ
ftr-374	774	34	basis	basis	NOUN
ftr-374	774	35	demonstrate	demonstrate	NOUN
ftr-374	774	36	that	that	SCONJ
ftr-374	774	37	the	the	DET
ftr-374	774	38	$	$	SYM
ftr-374	774	39	1,200	1,200	NUM
ftr-374	774	40	of	of	ADP
ftr-374	774	41	gain	gain	NOUN
ftr-374	774	42	that	that	PRON
ftr-374	774	43	would	would	AUX
ftr-374	774	44	be	be	AUX
ftr-374	774	45	recognized	recognize	VERB
ftr-374	774	46	on	on	ADP
ftr-374	774	47	sale	sale	NOUN
ftr-374	774	48	of	of	ADP
ftr-374	774	49	assets	asset	NOUN
ftr-374	774	50	1	1	NUM
ftr-374	774	51	and	and	CCONJ
ftr-374	774	52	2	2	NUM
ftr-374	774	53	is	be	AUX
ftr-374	774	54	allocable	allocable	ADJ
ftr-374	774	55	among	among	ADP
ftr-374	774	56	the	the	DET
ftr-374	774	57	partners	partner	NOUN
ftr-374	774	58	in	in	ADP
ftr-374	774	59	a	a	DET
ftr-374	774	60	manner	manner	NOUN
ftr-374	774	61	that	that	PRON
ftr-374	774	62	would	would	AUX
ftr-374	774	63	account	account	VERB
ftr-374	774	64	for	for	ADP
ftr-374	774	65	both	both	PRON
ftr-374	774	66	precontribution	precontribution	NOUN
ftr-374	774	67	and	and	CCONJ
ftr-374	774	68	reverse	reverse	ADJ
ftr-374	774	69	section	section	NOUN
ftr-374	774	70	704(c	704(c	PROPN
ftr-374	774	71	)	)	PUNCT
ftr-374	774	72	gains.131	gains.131	VERB
ftr-374	774	73	the	the	DET
ftr-374	774	74	amount	amount	NOUN
ftr-374	774	75	of	of	ADP
ftr-374	774	76	built	build	VERB
ftr-374	774	77	-	-	PUNCT
ftr-374	774	78	in	in	ADP
ftr-374	774	79	gain	gain	NOUN
ftr-374	774	80	allocable	allocable	ADJ
ftr-374	774	81	to	to	ADP
ftr-374	774	82	each	each	DET
ftr-374	774	83	partner	partner	NOUN
ftr-374	774	84	is	be	AUX
ftr-374	774	85	evident	evident	ADJ
ftr-374	774	86	from	from	ADP
ftr-374	774	87	the	the	DET
ftr-374	774	88	book	book	NOUN
ftr-374	774	89	and	and	CCONJ
ftr-374	774	90	tax	tax	NOUN
ftr-374	774	91	difference	difference	NOUN
ftr-374	774	92	in	in	ADP
ftr-374	774	93	each	each	DET
ftr-374	774	94	partner	partner	NOUN
ftr-374	774	95	’s	’s	PART
ftr-374	774	96	capital	capital	NOUN
ftr-374	774	97	account	account	NOUN
ftr-374	774	98	.	.	PUNCT
ftr-374	775	1	in	in	ADP
ftr-374	775	2	general	general	ADJ
ftr-374	775	3	,	,	PUNCT
ftr-374	775	4	under	under	ADP
ftr-374	775	5	the	the	DET
ftr-374	775	6	approach	approach	NOUN
ftr-374	775	7	of	of	ADP
ftr-374	775	8	the	the	DET
ftr-374	775	9	proposed	propose	VERB
ftr-374	775	10	regulations	regulation	NOUN
ftr-374	775	11	,	,	PUNCT
ftr-374	775	12	the	the	DET
ftr-374	775	13	reverse	reverse	ADJ
ftr-374	775	14	section	section	NOUN
ftr-374	775	15	704(c	704(c	NOUN
ftr-374	775	16	)	)	PUNCT
ftr-374	775	17	gain	gain	NOUN
ftr-374	775	18	in	in	ADP
ftr-374	775	19	the	the	DET
ftr-374	775	20	assets	asset	NOUN
ftr-374	775	21	of	of	ADP
ftr-374	775	22	the	the	DET
ftr-374	775	23	merged	merge	VERB
ftr-374	775	24	prs2	prs2	PROPN
ftr-374	775	25	partnership	partnership	NOUN
ftr-374	775	26	becomes	become	VERB
ftr-374	775	27	regular	regular	ADJ
ftr-374	775	28	section	section	NOUN
ftr-374	775	29	704(c	704(c	NOUN
ftr-374	775	30	)	)	PUNCT
ftr-374	775	31	gain	gain	NOUN
ftr-374	775	32	in	in	ADP
ftr-374	775	33	the	the	DET
ftr-374	775	34	continuing	continue	VERB
ftr-374	775	35	prs1	prs1	NOUN
ftr-374	775	36	partnership	partnership	NOUN
ftr-374	775	37	as	as	ADP
ftr-374	775	38	a	a	DET
ftr-374	775	39	result	result	NOUN
ftr-374	775	40	of	of	ADP
ftr-374	775	41	the	the	DET
ftr-374	775	42	contribution	contribution	NOUN
ftr-374	775	43	of	of	ADP
ftr-374	775	44	the	the	DET
ftr-374	775	45	prs2	prs2	NOUN
ftr-374	775	46	assets	asset	NOUN
ftr-374	775	47	in	in	ADP
ftr-374	775	48	the	the	DET
ftr-374	775	49	merger	merger	NOUN
ftr-374	775	50	.	.	PUNCT
ftr-374	776	1	127	127	NUM
ftr-374	776	2	.	.	PUNCT
ftr-374	777	1	i	i	PRON
ftr-374	777	2	d.	d.	PROPN
ftr-374	777	3	128	128	NUM
ftr-374	777	4	.	.	PUNCT
ftr-374	778	1	the	the	DET
ftr-374	778	2	transfer	transfer	NOUN
ftr-374	778	3	of	of	ADP
ftr-374	778	4	cd	cd	NOUN
ftr-374	778	5	assets	asset	NOUN
ftr-374	778	6	is	be	AUX
ftr-374	778	7	a	a	DET
ftr-374	778	8	contribution	contribution	NOUN
ftr-374	778	9	in	in	ADP
ftr-374	778	10	exchange	exchange	NOUN
ftr-374	778	11	for	for	ADP
ftr-374	778	12	a	a	DET
ftr-374	778	13	partnership	partnership	NOUN
ftr-374	778	14	interest	interest	NOUN
ftr-374	778	15	under	under	ADP
ftr-374	778	16	§	§	PROPN
ftr-374	778	17	721	721	NUM
ftr-374	778	18	.	.	PUNCT
ftr-374	779	1	the	the	DET
ftr-374	779	2	cd	cd	PROPN
ftr-374	779	3	partnership	partnership	PROPN
ftr-374	779	4	’s	’s	PART
ftr-374	779	5	basis	basis	NOUN
ftr-374	779	6	in	in	ADP
ftr-374	779	7	its	its	PRON
ftr-374	779	8	interest	interest	NOUN
ftr-374	779	9	in	in	ADP
ftr-374	779	10	prs1	prs1	NOUN
ftr-374	779	11	partnership	partnership	NOUN
ftr-374	779	12	is	be	AUX
ftr-374	779	13	the	the	DET
ftr-374	779	14	same	same	ADJ
ftr-374	779	15	as	as	ADP
ftr-374	779	16	its	its	PRON
ftr-374	779	17	basis	basis	NOUN
ftr-374	779	18	in	in	ADP
ftr-374	779	19	the	the	DET
ftr-374	779	20	transferred	transfer	VERB
ftr-374	779	21	assets	asset	NOUN
ftr-374	779	22	,	,	PUNCT
ftr-374	779	23	$	$	SYM
ftr-374	779	24	300	300	NUM
ftr-374	779	25	.	.	PUNCT
ftr-374	780	1	irc	irc	PROPN
ftr-374	780	2	§	§	PROPN
ftr-374	780	3	722	722	NUM
ftr-374	780	4	.	.	PUNCT
ftr-374	781	1	cd	cd	PROPN
ftr-374	781	2	partnership	partnership	PROPN
ftr-374	781	3	’s	’s	PART
ftr-374	781	4	$	$	SYM
ftr-374	781	5	100	100	NUM
ftr-374	781	6	basis	basis	NOUN
ftr-374	781	7	in	in	ADP
ftr-374	781	8	asset	asset	NOUN
ftr-374	781	9	#	#	SYM
ftr-374	781	10	2	2	NUM
ftr-374	781	11	transfers	transfer	NOUN
ftr-374	781	12	to	to	ADP
ftr-374	781	13	prs1	prs1	PROPN
ftr-374	781	14	partnership	partnership	PROPN
ftr-374	781	15	.	.	PUNCT
ftr-374	782	1	irc	irc	PROPN
ftr-374	782	2	§	§	PROPN
ftr-374	782	3	723	723	NUM
ftr-374	782	4	.	.	NOUN
ftr-374	782	5	129	129	NUM
ftr-374	782	6	.	.	PUNCT
ftr-374	783	1	treas	treas	PROPN
ftr-374	783	2	.	.	PUNCT
ftr-374	784	1	reg	reg	PROPN
ftr-374	784	2	.	.	PUNCT
ftr-374	785	1	§	§	PROPN
ftr-374	785	2	1.708	1.708	NUM
ftr-374	785	3	-	-	SYM
ftr-374	785	4	1(c)(3)(i	1(c)(3)(i	NUM
ftr-374	785	5	)	)	PUNCT
ftr-374	785	6	.	.	PUNCT
ftr-374	786	1	130	130	NUM
ftr-374	786	2	.	.	PUNCT
ftr-374	787	1	c	c	NOUN
ftr-374	788	1	and	and	CCONJ
ftr-374	788	2	d	d	NOUN
ftr-374	788	3	do	do	AUX
ftr-374	788	4	not	not	PART
ftr-374	788	5	recognize	recognize	VERB
ftr-374	788	6	gain	gain	NOUN
ftr-374	788	7	on	on	ADP
ftr-374	788	8	the	the	DET
ftr-374	788	9	liquidation	liquidation	NOUN
ftr-374	788	10	distribution	distribution	NOUN
ftr-374	788	11	of	of	ADP
ftr-374	788	12	partnership	partnership	NOUN
ftr-374	788	13	interests	interest	NOUN
ftr-374	788	14	in	in	ADP
ftr-374	788	15	prs1	prs1	PROPN
ftr-374	788	16	partnership	partnership	NOUN
ftr-374	788	17	.	.	PUNCT
ftr-374	789	1	irc	irc	PROPN
ftr-374	789	2	§	§	PROPN
ftr-374	789	3	731(a)(1	731(a)(1	NUM
ftr-374	789	4	)	)	PUNCT
ftr-374	789	5	.	.	PUNCT
ftr-374	790	1	c	c	X
ftr-374	790	2	’s	’s	NOUN
ftr-374	791	1	and	and	CCONJ
ftr-374	791	2	d	d	X
ftr-374	791	3	’s	’s	ADJ
ftr-374	791	4	bases	basis	NOUN
ftr-374	791	5	in	in	ADP
ftr-374	791	6	their	their	PRON
ftr-374	791	7	prs1	prs1	NOUN
ftr-374	791	8	partnership	partnership	NOUN
ftr-374	791	9	interests	interest	NOUN
ftr-374	791	10	are	be	AUX
ftr-374	791	11	the	the	DET
ftr-374	791	12	same	same	ADJ
ftr-374	791	13	as	as	ADP
ftr-374	791	14	their	their	PRON
ftr-374	791	15	respective	respective	ADJ
ftr-374	791	16	bases	basis	NOUN
ftr-374	791	17	in	in	ADP
ftr-374	791	18	the	the	DET
ftr-374	791	19	cd	cd	PROPN
ftr-374	791	20	partnership	partnership	NOUN
ftr-374	791	21	,	,	PUNCT
ftr-374	791	22	$	$	SYM
ftr-374	791	23	100	100	NUM
ftr-374	791	24	and	and	CCONJ
ftr-374	791	25	$	$	SYM
ftr-374	791	26	200	200	NUM
ftr-374	791	27	.	.	PUNCT
ftr-374	792	1	irc	irc	PROPN
ftr-374	792	2	§	§	PROPN
ftr-374	792	3	732(b	732(b	PROPN
ftr-374	792	4	)	)	PUNCT
ftr-374	792	5	.	.	PUNCT
ftr-374	793	1	131	131	X
ftr-374	793	2	.	.	PUNCT
ftr-374	794	1	the	the	DET
ftr-374	794	2	allocations	allocation	NOUN
ftr-374	794	3	would	would	AUX
ftr-374	794	4	be	be	AUX
ftr-374	794	5	the	the	DET
ftr-374	794	6	same	same	ADJ
ftr-374	794	7	as	as	SCONJ
ftr-374	794	8	described	describe	VERB
ftr-374	794	9	supra	supra	NOUN
ftr-374	794	10	,	,	PUNCT
ftr-374	794	11	text	text	NOUN
ftr-374	794	12	at	at	ADP
ftr-374	794	13	notes	note	NOUN
ftr-374	794	14	126	126	NUM
ftr-374	794	15	and	and	CCONJ
ftr-374	794	16	127	127	NUM
ftr-374	794	17	,	,	PUNCT
ftr-374	794	18	$	$	SYM
ftr-374	794	19	400	400	NUM
ftr-374	794	20	to	to	ADP
ftr-374	794	21	a	a	PRON
ftr-374	794	22	,	,	PUNCT
ftr-374	794	23	$	$	SYM
ftr-374	794	24	300	300	NUM
ftr-374	794	25	to	to	ADP
ftr-374	794	26	b	b	NUM
ftr-374	794	27	,	,	PUNCT
ftr-374	794	28	$	$	SYM
ftr-374	794	29	300	300	NUM
ftr-374	794	30	to	to	ADP
ftr-374	794	31	c	c	NOUN
ftr-374	794	32	,	,	PUNCT
ftr-374	794	33	and	and	CCONJ
ftr-374	794	34	$	$	SYM
ftr-374	794	35	200	200	NUM
ftr-374	794	36	to	to	ADP
ftr-374	794	37	d.	d.	NOUN
ftr-374	794	38	gain	gain	VERB
ftr-374	794	39	on	on	ADP
ftr-374	794	40	the	the	DET
ftr-374	794	41	sale	sale	NOUN
ftr-374	794	42	of	of	ADP
ftr-374	794	43	asset	asset	NOUN
ftr-374	794	44	#	#	SYM
ftr-374	794	45	1	1	NUM
ftr-374	794	46	would	would	AUX
ftr-374	794	47	be	be	AUX
ftr-374	794	48	allocated	allocate	VERB
ftr-374	794	49	to	to	ADP
ftr-374	794	50	a	a	PRON
ftr-374	794	51	and	and	CCONJ
ftr-374	794	52	b	b	NOUN
ftr-374	794	53	,	,	PUNCT
ftr-374	794	54	gain	gain	NOUN
ftr-374	794	55	on	on	ADP
ftr-374	794	56	the	the	DET
ftr-374	794	57	sale	sale	NOUN
ftr-374	794	58	of	of	ADP
ftr-374	794	59	asset	asset	NOUN
ftr-374	794	60	#	#	SYM
ftr-374	794	61	2	2	NUM
ftr-374	794	62	would	would	AUX
ftr-374	794	63	be	be	AUX
ftr-374	794	64	allocated	allocate	VERB
ftr-374	794	65	to	to	ADP
ftr-374	794	66	c	c	PROPN
ftr-374	794	67	and	and	CCONJ
ftr-374	794	68	d.	d.	PROPN
ftr-374	794	69	2009	2009	NUM
ftr-374	794	70	]	]	PUNCT
ftr-374	794	71	built	build	VERB
ftr-374	794	72	-	-	PUNCT
ftr-374	794	73	in	in	ADP
ftr-374	794	74	gain	gain	NOUN
ftr-374	794	75	and	and	CCONJ
ftr-374	794	76	built	build	VERB
ftr-374	794	77	-	-	PUNCT
ftr-374	794	78	in	in	ADP
ftr-374	794	79	loss	loss	NOUN
ftr-374	794	80	641	641	NUM
ftr-374	794	81	the	the	DET
ftr-374	794	82	example	example	NOUN
ftr-374	794	83	of	of	ADP
ftr-374	794	84	the	the	DET
ftr-374	794	85	proposed	propose	VERB
ftr-374	794	86	regulations132	regulations132	PROPN
ftr-374	794	87	describes	describe	VERB
ftr-374	794	88	the	the	DET
ftr-374	794	89	consequence	consequence	NOUN
ftr-374	794	90	of	of	ADP
ftr-374	794	91	a	a	DET
ftr-374	794	92	distribution	distribution	NOUN
ftr-374	794	93	on	on	ADP
ftr-374	794	94	january	january	PROPN
ftr-374	794	95	1	1	NUM
ftr-374	794	96	,	,	PUNCT
ftr-374	794	97	2013	2013	NUM
ftr-374	794	98	of	of	ADP
ftr-374	794	99	asset	asset	NOUN
ftr-374	794	100	#	#	SYM
ftr-374	794	101	2	2	NUM
ftr-374	794	102	to	to	ADP
ftr-374	794	103	a	a	PRON
ftr-374	794	104	in	in	ADP
ftr-374	794	105	complete	complete	ADJ
ftr-374	794	106	liquidation	liquidation	NOUN
ftr-374	794	107	of	of	ADP
ftr-374	794	108	a	a	DET
ftr-374	794	109	’s	’s	NOUN
ftr-374	794	110	partnership	partnership	NOUN
ftr-374	794	111	interest	interest	NOUN
ftr-374	794	112	.	.	PUNCT
ftr-374	795	1	the	the	DET
ftr-374	795	2	distribution	distribution	NOUN
ftr-374	795	3	is	be	AUX
ftr-374	795	4	eight	eight	NUM
ftr-374	795	5	years	year	NOUN
ftr-374	795	6	after	after	ADP
ftr-374	795	7	c	c	PROPN
ftr-374	795	8	’s	’s	PART
ftr-374	795	9	initial	initial	ADJ
ftr-374	795	10	contribution	contribution	NOUN
ftr-374	795	11	and	and	CCONJ
ftr-374	795	12	five	five	NUM
ftr-374	795	13	years	year	NOUN
ftr-374	795	14	after	after	ADP
ftr-374	795	15	the	the	DET
ftr-374	795	16	merger	merger	NOUN
ftr-374	795	17	.	.	PUNCT
ftr-374	796	1	at	at	ADP
ftr-374	796	2	the	the	DET
ftr-374	796	3	time	time	NOUN
ftr-374	796	4	of	of	ADP
ftr-374	796	5	the	the	DET
ftr-374	796	6	distribution	distribution	NOUN
ftr-374	796	7	the	the	DET
ftr-374	796	8	values	value	NOUN
ftr-374	796	9	of	of	ADP
ftr-374	796	10	the	the	DET
ftr-374	796	11	partnership	partnership	NOUN
ftr-374	796	12	assets	asset	NOUN
ftr-374	796	13	remain	remain	VERB
ftr-374	796	14	at	at	ADP
ftr-374	796	15	$	$	SYM
ftr-374	796	16	900	900	NUM
ftr-374	796	17	and	and	CCONJ
ftr-374	796	18	$	$	SYM
ftr-374	796	19	600	600	NUM
ftr-374	796	20	.	.	PUNCT
ftr-374	797	1	under	under	ADP
ftr-374	797	2	the	the	DET
ftr-374	797	3	existing	exist	VERB
ftr-374	797	4	treasury	treasury	NOUN
ftr-374	797	5	regulation	regulation	NOUN
ftr-374	797	6	section	section	NOUN
ftr-374	797	7	1.704	1.704	NUM
ftr-374	797	8	-	-	SYM
ftr-374	797	9	4(c)(4	4(c)(4	NUM
ftr-374	797	10	)	)	PUNCT
ftr-374	797	11	,	,	PUNCT
ftr-374	797	12	which	which	PRON
ftr-374	797	13	applies	apply	VERB
ftr-374	797	14	section	section	NOUN
ftr-374	797	15	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	797	16	)	)	PUNCT
ftr-374	797	17	to	to	PART
ftr-374	797	18	require	require	VERB
ftr-374	797	19	recognition	recognition	NOUN
ftr-374	797	20	of	of	ADP
ftr-374	797	21	built	build	VERB
ftr-374	797	22	-	-	PUNCT
ftr-374	797	23	in	in	ADP
ftr-374	797	24	gain	gain	NOUN
ftr-374	797	25	only	only	ADV
ftr-374	797	26	to	to	ADP
ftr-374	797	27	the	the	DET
ftr-374	797	28	extent	extent	NOUN
ftr-374	797	29	that	that	SCONJ
ftr-374	797	30	a	a	DET
ftr-374	797	31	distribution	distribution	NOUN
ftr-374	797	32	from	from	ADP
ftr-374	797	33	the	the	DET
ftr-374	797	34	merged	merged	ADJ
ftr-374	797	35	partnership	partnership	NOUN
ftr-374	797	36	(	(	PUNCT
ftr-374	797	37	prs2	prs2	PROPN
ftr-374	797	38	)	)	PUNCT
ftr-374	797	39	would	would	AUX
ftr-374	797	40	have	have	AUX
ftr-374	797	41	triggered	trigger	VERB
ftr-374	797	42	recognition	recognition	NOUN
ftr-374	797	43	,	,	PUNCT
ftr-374	797	44	c	c	PROPN
ftr-374	797	45	avoids	avoid	VERB
ftr-374	797	46	recognition	recognition	NOUN
ftr-374	797	47	of	of	ADP
ftr-374	797	48	c	c	PROPN
ftr-374	797	49	’s	’s	PART
ftr-374	797	50	original	original	ADJ
ftr-374	797	51	builtin	builtin	NOUN
ftr-374	797	52	gain	gain	NOUN
ftr-374	797	53	because	because	SCONJ
ftr-374	797	54	the	the	DET
ftr-374	797	55	distribution	distribution	NOUN
ftr-374	797	56	is	be	AUX
ftr-374	797	57	more	more	ADJ
ftr-374	797	58	than	than	ADP
ftr-374	797	59	seven	seven	NUM
ftr-374	797	60	years	year	NOUN
ftr-374	797	61	after	after	SCONJ
ftr-374	797	62	c	c	X
ftr-374	797	63	’s	’	VERB
ftr-374	797	64	contribution.133	contribution.133	ADV
ftr-374	797	65	likewise	likewise	ADV
ftr-374	797	66	,	,	PUNCT
ftr-374	797	67	section	section	NOUN
ftr-374	797	68	737	737	NUM
ftr-374	797	69	does	do	AUX
ftr-374	797	70	not	not	PART
ftr-374	797	71	require	require	VERB
ftr-374	797	72	a	a	PRON
ftr-374	797	73	to	to	PART
ftr-374	797	74	recognize	recognize	VERB
ftr-374	797	75	gain	gain	VERB
ftr-374	797	76	attributable	attributable	ADJ
ftr-374	797	77	to	to	ADP
ftr-374	797	78	a	a	DET
ftr-374	797	79	’s	’s	ADJ
ftr-374	797	80	pre	pre	NOUN
ftr-374	797	81	-	-	NOUN
ftr-374	797	82	contribution	contribution	NOUN
ftr-374	797	83	built	build	VERB
ftr-374	797	84	-	-	PUNCT
ftr-374	797	85	in	in	ADP
ftr-374	797	86	gain	gain	NOUN
ftr-374	797	87	with	with	ADP
ftr-374	797	88	respect	respect	NOUN
ftr-374	797	89	to	to	ADP
ftr-374	797	90	asset	asset	NOUN
ftr-374	797	91	#	#	SYM
ftr-374	797	92	1	1	NUM
ftr-374	797	93	,	,	PUNCT
ftr-374	797	94	which	which	PRON
ftr-374	797	95	was	be	AUX
ftr-374	797	96	contributed	contribute	VERB
ftr-374	797	97	to	to	ADP
ftr-374	797	98	the	the	DET
ftr-374	797	99	prs1	prs1	PROPN
ftr-374	797	100	partnership	partnership	NOUN
ftr-374	797	101	more	more	ADJ
ftr-374	797	102	than	than	ADP
ftr-374	797	103	seven	seven	NUM
ftr-374	797	104	years	year	NOUN
ftr-374	797	105	prior	prior	ADV
ftr-374	797	106	to	to	ADP
ftr-374	797	107	the	the	DET
ftr-374	797	108	distribution.134	distribution.134	NOUN
ftr-374	797	109	a	a	PRON
ftr-374	797	110	will	will	AUX
ftr-374	797	111	not	not	PART
ftr-374	797	112	recognize	recognize	VERB
ftr-374	797	113	gain	gain	NOUN
ftr-374	797	114	or	or	CCONJ
ftr-374	797	115	loss	loss	NOUN
ftr-374	797	116	on	on	ADP
ftr-374	797	117	the	the	DET
ftr-374	797	118	liquidation	liquidation	NOUN
ftr-374	797	119	distribution.135	distribution.135	VERB
ftr-374	797	120	a	a	DET
ftr-374	797	121	’s	’s	NOUN
ftr-374	797	122	$	$	SYM
ftr-374	797	123	200	200	NUM
ftr-374	797	124	basis	basis	NOUN
ftr-374	797	125	in	in	ADP
ftr-374	797	126	a	a	DET
ftr-374	797	127	’s	’s	ADJ
ftr-374	797	128	prs1	prs1	NOUN
ftr-374	797	129	partnership	partnership	NOUN
ftr-374	797	130	interest	interest	NOUN
ftr-374	797	131	is	be	AUX
ftr-374	797	132	exchanged	exchange	VERB
ftr-374	797	133	to	to	PART
ftr-374	797	134	become	become	VERB
ftr-374	797	135	a	a	DET
ftr-374	797	136	’s	’s	ADJ
ftr-374	797	137	basis	basis	NOUN
ftr-374	797	138	in	in	ADP
ftr-374	797	139	asset	asset	NOUN
ftr-374	797	140	#	#	SYM
ftr-374	797	141	2	2	NUM
ftr-374	797	142	.	.	PUNCT
ftr-374	798	1	at	at	ADP
ftr-374	798	2	this	this	DET
ftr-374	798	3	point	point	NOUN
ftr-374	798	4	in	in	ADP
ftr-374	798	5	the	the	DET
ftr-374	798	6	analysis	analysis	NOUN
ftr-374	798	7	,	,	PUNCT
ftr-374	798	8	the	the	DET
ftr-374	798	9	prs1	prs1	PROPN
ftr-374	798	10	partnership	partnership	PROPN
ftr-374	798	11	capital	capital	PROPN
ftr-374	798	12	account	account	NOUN
ftr-374	798	13	is	be	AUX
ftr-374	798	14	as	as	SCONJ
ftr-374	798	15	follows	follow	VERB
ftr-374	798	16	:	:	PUNCT
ftr-374	798	17	prs1	prs1	NOUN
ftr-374	798	18	partnership	partnership	NOUN
ftr-374	798	19	assets	asset	NOUN
ftr-374	798	20	partners	partner	NOUN
ftr-374	798	21	’	'	PUNCT
ftr-374	798	22	capital	capital	NOUN
ftr-374	798	23	accounts	account	NOUN
ftr-374	798	24	book	book	NOUN
ftr-374	798	25	basis	basis	NOUN
ftr-374	798	26	book	book	NOUN
ftr-374	798	27	basis	basis	NOUN
ftr-374	798	28	asset	asset	NOUN
ftr-374	798	29	#	#	SYM
ftr-374	798	30	1	1	NUM
ftr-374	798	31	$	$	SYM
ftr-374	798	32	900	900	NUM
ftr-374	798	33	$	$	SYM
ftr-374	798	34	200	200	NUM
ftr-374	798	35	b	b	NUM
ftr-374	798	36	$	$	SYM
ftr-374	798	37	600	600	NUM
ftr-374	798	38	$	$	SYM
ftr-374	798	39	300	300	NUM
ftr-374	798	40	cash	cash	NOUN
ftr-374	799	1	$	$	SYM
ftr-374	799	2	500	500	NUM
ftr-374	799	3	$	$	SYM
ftr-374	799	4	500	500	NUM
ftr-374	799	5	c	c	NOUN
ftr-374	799	6	$	$	SYM
ftr-374	799	7	400	400	NUM
ftr-374	799	8	$	$	SYM
ftr-374	799	9	100	100	NUM
ftr-374	799	10	d	d	NOUN
ftr-374	799	11	$	$	SYM
ftr-374	799	12	400	400	NUM
ftr-374	799	13	$	$	SYM
ftr-374	799	14	200	200	NUM
ftr-374	799	15	$	$	SYM
ftr-374	799	16	1,400	1,400	NUM
ftr-374	799	17	$	$	SYM
ftr-374	799	18	700	700	NUM
ftr-374	799	19	$	$	SYM
ftr-374	799	20	1,400	1,400	NUM
ftr-374	799	21	$	$	SYM
ftr-374	799	22	600	600	NUM
ftr-374	799	23	the	the	DET
ftr-374	799	24	$	$	SYM
ftr-374	799	25	100	100	NUM
ftr-374	799	26	disparity	disparity	NOUN
ftr-374	799	27	between	between	ADP
ftr-374	799	28	the	the	DET
ftr-374	799	29	partnership	partnership	NOUN
ftr-374	799	30	’s	’s	PART
ftr-374	799	31	inside	inside	ADJ
ftr-374	799	32	basis	basis	NOUN
ftr-374	799	33	in	in	ADP
ftr-374	799	34	assets	asset	NOUN
ftr-374	799	35	and	and	CCONJ
ftr-374	799	36	the	the	DET
ftr-374	799	37	sum	sum	NOUN
ftr-374	799	38	of	of	ADP
ftr-374	799	39	the	the	DET
ftr-374	799	40	partners	partner	NOUN
ftr-374	799	41	’	'	PUNCT
ftr-374	799	42	outside	outside	ADJ
ftr-374	799	43	bases	basis	NOUN
ftr-374	799	44	is	be	AUX
ftr-374	799	45	attributable	attributable	ADJ
ftr-374	799	46	to	to	ADP
ftr-374	799	47	the	the	DET
ftr-374	799	48	increase	increase	NOUN
ftr-374	799	49	in	in	ADP
ftr-374	799	50	the	the	DET
ftr-374	799	51	basis	basis	NOUN
ftr-374	799	52	of	of	ADP
ftr-374	799	53	asset	asset	NOUN
ftr-374	799	54	#	#	SYM
ftr-374	799	55	2	2	NUM
ftr-374	799	56	from	from	ADP
ftr-374	799	57	$	$	SYM
ftr-374	799	58	100	100	NUM
ftr-374	799	59	inside	inside	ADP
ftr-374	799	60	the	the	DET
ftr-374	799	61	partnership	partnership	NOUN
ftr-374	799	62	to	to	ADP
ftr-374	799	63	$	$	SYM
ftr-374	799	64	200	200	NUM
ftr-374	799	65	in	in	ADP
ftr-374	799	66	a	a	DET
ftr-374	799	67	’s	’s	ADJ
ftr-374	799	68	hands	hand	NOUN
ftr-374	799	69	as	as	ADP
ftr-374	799	70	a	a	DET
ftr-374	799	71	result	result	NOUN
ftr-374	799	72	of	of	ADP
ftr-374	799	73	the	the	DET
ftr-374	799	74	liquidation	liquidation	NOUN
ftr-374	799	75	distribution	distribution	NOUN
ftr-374	799	76	.	.	PUNCT
ftr-374	800	1	a	a	DET
ftr-374	800	2	’s	’s	NOUN
ftr-374	800	3	$	$	SYM
ftr-374	800	4	400	400	NUM
ftr-374	800	5	of	of	ADP
ftr-374	800	6	gain	gain	NOUN
ftr-374	800	7	built	build	VERB
ftr-374	800	8	into	into	ADP
ftr-374	800	9	a	a	DET
ftr-374	800	10	’s	’s	ADJ
ftr-374	800	11	partnership	partnership	NOUN
ftr-374	800	12	interest	interest	NOUN
ftr-374	800	13	(	(	PUNCT
ftr-374	800	14	consisting	consist	VERB
ftr-374	800	15	of	of	ADP
ftr-374	800	16	a	a	DET
ftr-374	800	17	’s	’s	ADJ
ftr-374	800	18	$	$	SYM
ftr-374	800	19	100	100	NUM
ftr-374	800	20	precontribution	precontribution	NOUN
ftr-374	800	21	gain	gain	NOUN
ftr-374	800	22	and	and	CCONJ
ftr-374	800	23	$	$	SYM
ftr-374	800	24	300	300	NUM
ftr-374	800	25	revaluation	revaluation	NOUN
ftr-374	800	26	gain	gain	NOUN
ftr-374	800	27	)	)	PUNCT
ftr-374	800	28	is	be	AUX
ftr-374	800	29	now	now	ADV
ftr-374	800	30	reflected	reflect	VERB
ftr-374	800	31	as	as	ADP
ftr-374	800	32	$	$	SYM
ftr-374	800	33	400	400	NUM
ftr-374	800	34	of	of	ADP
ftr-374	800	35	gain	gain	NOUN
ftr-374	800	36	built	build	VERB
ftr-374	800	37	-	-	PUNCT
ftr-374	800	38	in	in	NOUN
ftr-374	800	39	to	to	ADP
ftr-374	800	40	asset	asset	NOUN
ftr-374	800	41	#	#	SYM
ftr-374	800	42	2	2	NUM
ftr-374	800	43	.	.	PUNCT
ftr-374	801	1	thus	thus	ADV
ftr-374	801	2	,	,	PUNCT
ftr-374	801	3	recognition	recognition	NOUN
ftr-374	801	4	of	of	ADP
ftr-374	801	5	a	a	DET
ftr-374	801	6	’s	’s	ADJ
ftr-374	801	7	pre	pre	NOUN
ftr-374	801	8	-	-	NOUN
ftr-374	801	9	contribution	contribution	NOUN
ftr-374	801	10	and	and	CCONJ
ftr-374	801	11	partnership	partnership	NOUN
ftr-374	801	12	gain	gain	NOUN
ftr-374	801	13	is	be	AUX
ftr-374	801	14	deferred	defer	VERB
ftr-374	801	15	to	to	ADP
ftr-374	801	16	disposition	disposition	NOUN
ftr-374	801	17	by	by	ADP
ftr-374	801	18	a	a	PRON
ftr-374	801	19	of	of	ADP
ftr-374	801	20	asset	asset	NOUN
ftr-374	801	21	#	#	SYM
ftr-374	801	22	2	2	NUM
ftr-374	801	23	.	.	PUNCT
ftr-374	802	1	the	the	DET
ftr-374	802	2	partnership	partnership	NOUN
ftr-374	802	3	provisions	provision	NOUN
ftr-374	802	4	have	have	AUX
ftr-374	802	5	allowed	allow	VERB
ftr-374	802	6	a	a	PRON
ftr-374	802	7	to	to	PART
ftr-374	802	8	exchange	exchange	VERB
ftr-374	802	9	an	an	DET
ftr-374	802	10	132	132	NUM
ftr-374	802	11	.	.	PUNCT
ftr-374	803	1	prop	prop	NOUN
ftr-374	803	2	.	.	PUNCT
ftr-374	804	1	reg	reg	PROPN
ftr-374	804	2	.	.	PUNCT
ftr-374	805	1	§	§	PROPN
ftr-374	805	2	1.704	1.704	NUM
ftr-374	805	3	-	-	NUM
ftr-374	805	4	4(c)(4)(f	4(c)(4)(f	NUM
ftr-374	805	5	)	)	PUNCT
ftr-374	805	6	,	,	PUNCT
ftr-374	805	7	ex	ex	X
ftr-374	805	8	.	.	PUNCT
ftr-374	805	9	(	(	PUNCT
ftr-374	805	10	1	1	NUM
ftr-374	805	11	)	)	PUNCT
ftr-374	805	12	(	(	PUNCT
ftr-374	805	13	2007	2007	NUM
ftr-374	805	14	)	)	PUNCT
ftr-374	805	15	.	.	PUNCT
ftr-374	806	1	the	the	DET
ftr-374	806	2	same	same	ADJ
ftr-374	806	3	analysis	analysis	NOUN
ftr-374	806	4	is	be	AUX
ftr-374	806	5	in	in	ADP
ftr-374	806	6	rev	rev	PROPN
ftr-374	806	7	.	.	PUNCT
ftr-374	806	8	rul	rul	PROPN
ftr-374	806	9	.	.	PUNCT
ftr-374	807	1	2004	2004	NUM
ftr-374	807	2	-	-	SYM
ftr-374	807	3	43	43	NUM
ftr-374	807	4	,	,	PUNCT
ftr-374	807	5	2004	2004	NUM
ftr-374	807	6	-	-	SYM
ftr-374	807	7	1	1	NUM
ftr-374	807	8	c.b	c.b	PROPN
ftr-374	807	9	.	.	PROPN
ftr-374	807	10	842	842	NUM
ftr-374	807	11	,	,	PUNCT
ftr-374	807	12	revoked	revoke	VERB
ftr-374	807	13	,	,	PUNCT
ftr-374	807	14	rev	rev	PROPN
ftr-374	807	15	.	.	PROPN
ftr-374	807	16	rul	rul	PROPN
ftr-374	807	17	.	.	PUNCT
ftr-374	808	1	2005	2005	NUM
ftr-374	808	2	-	-	SYM
ftr-374	808	3	10	10	NUM
ftr-374	808	4	,	,	PUNCT
ftr-374	808	5	2005	2005	NUM
ftr-374	808	6	-	-	SYM
ftr-374	808	7	1	1	NUM
ftr-374	808	8	c.b	c.b	PROPN
ftr-374	808	9	.	.	PROPN
ftr-374	808	10	492	492	NUM
ftr-374	808	11	.	.	PUNCT
ftr-374	809	1	133	133	NUM
ftr-374	809	2	.	.	PUNCT
ftr-374	810	1	irc	irc	PROPN
ftr-374	810	2	§	§	PROPN
ftr-374	810	3	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	810	4	)	)	PUNCT
ftr-374	810	5	only	only	ADV
ftr-374	810	6	applies	apply	VERB
ftr-374	810	7	to	to	ADP
ftr-374	810	8	a	a	DET
ftr-374	810	9	distribution	distribution	NOUN
ftr-374	810	10	within	within	ADP
ftr-374	810	11	seven	seven	NUM
ftr-374	810	12	years	year	NOUN
ftr-374	810	13	of	of	ADP
ftr-374	810	14	the	the	DET
ftr-374	810	15	date	date	NOUN
ftr-374	810	16	of	of	ADP
ftr-374	810	17	the	the	DET
ftr-374	810	18	contribution	contribution	NOUN
ftr-374	810	19	.	.	PUNCT
ftr-374	811	1	134	134	NUM
ftr-374	811	2	.	.	PUNCT
ftr-374	811	3	prop	prop	NOUN
ftr-374	811	4	.	.	PUNCT
ftr-374	812	1	reg	reg	PROPN
ftr-374	812	2	.	.	PUNCT
ftr-374	813	1	§	§	PROPN
ftr-374	813	2	1.737	1.737	NUM
ftr-374	813	3	-	-	SYM
ftr-374	813	4	2(b)(1)(ii)(f	2(b)(1)(ii)(f	NUM
ftr-374	813	5	)	)	PUNCT
ftr-374	813	6	,	,	PUNCT
ftr-374	813	7	ex	ex	X
ftr-374	813	8	.	.	PUNCT
ftr-374	813	9	(	(	PUNCT
ftr-374	813	10	1	1	NUM
ftr-374	813	11	)	)	PUNCT
ftr-374	813	12	(	(	PUNCT
ftr-374	813	13	2007	2007	NUM
ftr-374	813	14	)	)	PUNCT
ftr-374	813	15	.	.	PUNCT
ftr-374	814	1	irc	irc	PROPN
ftr-374	814	2	§	§	PROPN
ftr-374	814	3	737(b)(1	737(b)(1	PROPN
ftr-374	814	4	)	)	PUNCT
ftr-374	814	5	limits	limit	VERB
ftr-374	814	6	recognition	recognition	NOUN
ftr-374	814	7	under	under	ADP
ftr-374	814	8	§	§	PROPN
ftr-374	814	9	737	737	NUM
ftr-374	814	10	to	to	ADP
ftr-374	814	11	pre	pre	ADJ
ftr-374	814	12	-	-	NOUN
ftr-374	814	13	contribution	contribution	ADJ
ftr-374	814	14	gain	gain	NOUN
ftr-374	814	15	on	on	ADP
ftr-374	814	16	assets	asset	NOUN
ftr-374	814	17	contributed	contribute	VERB
ftr-374	814	18	within	within	ADP
ftr-374	814	19	seven	seven	NUM
ftr-374	814	20	years	year	NOUN
ftr-374	814	21	of	of	ADP
ftr-374	814	22	a	a	DET
ftr-374	814	23	distribution	distribution	NOUN
ftr-374	814	24	of	of	ADP
ftr-374	814	25	other	other	ADJ
ftr-374	814	26	property	property	NOUN
ftr-374	814	27	to	to	ADP
ftr-374	814	28	the	the	DET
ftr-374	814	29	contributing	contribute	VERB
ftr-374	814	30	partner	partner	NOUN
ftr-374	814	31	.	.	PUNCT
ftr-374	815	1	135	135	NUM
ftr-374	815	2	.	.	PUNCT
ftr-374	816	1	irc	irc	PROPN
ftr-374	816	2	§	§	PROPN
ftr-374	816	3	731(a	731(a	PROPN
ftr-374	816	4	)	)	PUNCT
ftr-374	816	5	.	.	PUNCT
ftr-374	817	1	642	642	NUM
ftr-374	817	2	florida	florida	PROPN
ftr-374	817	3	tax	tax	NOUN
ftr-374	817	4	review	review	NOUN
ftr-374	817	5	[	[	X
ftr-374	817	6	vol	vol	NOUN
ftr-374	817	7	.	.	PUNCT
ftr-374	818	1	9:6	9:6	NUM
ftr-374	818	2	interest	interest	NOUN
ftr-374	818	3	in	in	ADP
ftr-374	818	4	asset	asset	NOUN
ftr-374	818	5	#	#	SYM
ftr-374	818	6	1	1	NUM
ftr-374	818	7	for	for	ADP
ftr-374	818	8	an	an	DET
ftr-374	818	9	interest	interest	NOUN
ftr-374	818	10	in	in	ADP
ftr-374	818	11	asset	asset	NOUN
ftr-374	818	12	#	#	SYM
ftr-374	818	13	2	2	NUM
ftr-374	818	14	without	without	ADP
ftr-374	818	15	recognition	recognition	NOUN
ftr-374	818	16	of	of	ADP
ftr-374	818	17	gain	gain	NOUN
ftr-374	818	18	or	or	CCONJ
ftr-374	818	19	loss	loss	NOUN
ftr-374	818	20	,	,	PUNCT
ftr-374	818	21	albeit	albeit	SCONJ
ftr-374	818	22	after	after	ADP
ftr-374	818	23	a	a	DET
ftr-374	818	24	seven	seven	NUM
ftr-374	818	25	year	year	NOUN
ftr-374	818	26	waiting	waiting	NOUN
ftr-374	818	27	period	period	NOUN
ftr-374	818	28	.	.	PUNCT
ftr-374	819	1	in	in	ADP
ftr-374	819	2	addition	addition	NOUN
ftr-374	819	3	,	,	PUNCT
ftr-374	819	4	the	the	DET
ftr-374	819	5	prs1	prs1	PROPN
ftr-374	819	6	partnership	partnership	NOUN
ftr-374	819	7	’s	’s	PART
ftr-374	819	8	$	$	SYM
ftr-374	819	9	500	500	NUM
ftr-374	819	10	of	of	ADP
ftr-374	819	11	built	build	VERB
ftr-374	819	12	-	-	PUNCT
ftr-374	819	13	in	in	ADP
ftr-374	819	14	gain	gain	NOUN
ftr-374	819	15	in	in	ADP
ftr-374	819	16	asset	asset	NOUN
ftr-374	819	17	#	#	SYM
ftr-374	819	18	2	2	NUM
ftr-374	819	19	has	have	AUX
ftr-374	819	20	been	be	AUX
ftr-374	819	21	transformed	transform	VERB
ftr-374	819	22	into	into	ADP
ftr-374	819	23	$	$	SYM
ftr-374	819	24	400	400	NUM
ftr-374	819	25	of	of	ADP
ftr-374	819	26	gain	gain	NOUN
ftr-374	819	27	on	on	ADP
ftr-374	819	28	asset	asset	NOUN
ftr-374	819	29	#	#	SYM
ftr-374	819	30	2	2	NUM
ftr-374	819	31	in	in	ADP
ftr-374	819	32	a	a	DET
ftr-374	819	33	’s	’s	ADJ
ftr-374	819	34	hands	hand	NOUN
ftr-374	819	35	.	.	PUNCT
ftr-374	820	1	also	also	ADV
ftr-374	820	2	,	,	PUNCT
ftr-374	820	3	while	while	SCONJ
ftr-374	820	4	the	the	DET
ftr-374	820	5	partnership	partnership	NOUN
ftr-374	820	6	has	have	VERB
ftr-374	820	7	$	$	SYM
ftr-374	820	8	700	700	NUM
ftr-374	820	9	of	of	ADP
ftr-374	820	10	built	build	VERB
ftr-374	820	11	-	-	PUNCT
ftr-374	820	12	in	in	ADP
ftr-374	820	13	gain	gain	NOUN
ftr-374	820	14	in	in	ADP
ftr-374	820	15	asset	asset	NOUN
ftr-374	820	16	#	#	SYM
ftr-374	820	17	1	1	NUM
ftr-374	820	18	,	,	PUNCT
ftr-374	820	19	the	the	DET
ftr-374	820	20	sum	sum	NOUN
ftr-374	820	21	the	the	DET
ftr-374	820	22	builtin	builtin	NOUN
ftr-374	820	23	gain	gain	NOUN
ftr-374	820	24	in	in	ADP
ftr-374	820	25	of	of	ADP
ftr-374	820	26	the	the	DET
ftr-374	820	27	partners	partner	NOUN
ftr-374	820	28	’	’	PART
ftr-374	820	29	interests	interest	NOUN
ftr-374	820	30	is	be	AUX
ftr-374	820	31	$	$	SYM
ftr-374	820	32	800	800	NUM
ftr-374	820	33	.	.	PUNCT
ftr-374	821	1	this	this	DET
ftr-374	821	2	situation	situation	NOUN
ftr-374	821	3	permits	permit	VERB
ftr-374	821	4	the	the	DET
ftr-374	821	5	partners	partner	NOUN
ftr-374	821	6	to	to	PART
ftr-374	821	7	defer	defer	VERB
ftr-374	821	8	recognition	recognition	NOUN
ftr-374	821	9	of	of	ADP
ftr-374	821	10	$	$	SYM
ftr-374	821	11	100	100	NUM
ftr-374	821	12	of	of	ADP
ftr-374	821	13	pre	pre	ADJ
ftr-374	821	14	-	-	NOUN
ftr-374	821	15	contribution	contribution	NOUN
ftr-374	821	16	and/or	and/or	CCONJ
ftr-374	821	17	reverse	reverse	ADJ
ftr-374	821	18	section	section	NOUN
ftr-374	821	19	704(c	704(c	NOUN
ftr-374	821	20	)	)	PUNCT
ftr-374	821	21	gain	gain	NOUN
ftr-374	821	22	on	on	ADP
ftr-374	821	23	sale	sale	NOUN
ftr-374	821	24	of	of	ADP
ftr-374	821	25	asset	asset	NOUN
ftr-374	821	26	#	#	SYM
ftr-374	821	27	1	1	NUM
ftr-374	821	28	until	until	ADP
ftr-374	821	29	a	a	DET
ftr-374	821	30	liquidation	liquidation	NOUN
ftr-374	821	31	of	of	ADP
ftr-374	821	32	the	the	DET
ftr-374	821	33	partnership	partnership	NOUN
ftr-374	821	34	.	.	PUNCT
ftr-374	822	1	thus	thus	ADV
ftr-374	822	2	,	,	PUNCT
ftr-374	822	3	if	if	SCONJ
ftr-374	822	4	asset	asset	NOUN
ftr-374	822	5	#	#	SYM
ftr-374	822	6	1	1	NUM
ftr-374	822	7	were	be	AUX
ftr-374	822	8	sold	sell	VERB
ftr-374	822	9	for	for	ADP
ftr-374	822	10	$	$	SYM
ftr-374	822	11	900	900	NUM
ftr-374	822	12	,	,	PUNCT
ftr-374	822	13	the	the	DET
ftr-374	822	14	partnership	partnership	NOUN
ftr-374	822	15	would	would	AUX
ftr-374	822	16	have	have	VERB
ftr-374	822	17	zero	zero	NUM
ftr-374	822	18	book	book	NOUN
ftr-374	822	19	gain	gain	NOUN
ftr-374	822	20	and	and	CCONJ
ftr-374	822	21	$	$	SYM
ftr-374	822	22	700	700	NUM
ftr-374	822	23	of	of	ADP
ftr-374	822	24	tax	tax	NOUN
ftr-374	822	25	gain	gain	NOUN
ftr-374	822	26	.	.	PUNCT
ftr-374	823	1	the	the	DET
ftr-374	823	2	partnership	partnership	NOUN
ftr-374	823	3	’s	’s	PART
ftr-374	823	4	$	$	SYM
ftr-374	823	5	700	700	NUM
ftr-374	823	6	tax	tax	NOUN
ftr-374	823	7	gain	gain	NOUN
ftr-374	823	8	is	be	AUX
ftr-374	823	9	allocated	allocate	VERB
ftr-374	823	10	$	$	SYM
ftr-374	823	11	300	300	NUM
ftr-374	823	12	to	to	ADP
ftr-374	823	13	b136	b136	PROPN
ftr-374	823	14	and	and	CCONJ
ftr-374	823	15	$	$	SYM
ftr-374	823	16	200	200	NUM
ftr-374	823	17	each	each	PRON
ftr-374	823	18	to	to	ADP
ftr-374	823	19	c	c	PROPN
ftr-374	823	20	and	and	CCONJ
ftr-374	823	21	d.	d.	PROPN
ftr-374	823	22	the	the	DET
ftr-374	823	23	partnership	partnership	NOUN
ftr-374	823	24	would	would	AUX
ftr-374	823	25	now	now	ADV
ftr-374	823	26	have	have	VERB
ftr-374	823	27	the	the	DET
ftr-374	823	28	following	follow	VERB
ftr-374	823	29	capital	capital	NOUN
ftr-374	823	30	account	account	NOUN
ftr-374	823	31	:	:	PUNCT
ftr-374	823	32	prs1	prs1	NOUN
ftr-374	823	33	partnership	partnership	NOUN
ftr-374	823	34	assets	asset	NOUN
ftr-374	823	35	partners	partner	NOUN
ftr-374	823	36	’	'	PUNCT
ftr-374	823	37	capital	capital	NOUN
ftr-374	823	38	accounts	account	NOUN
ftr-374	823	39	book	book	NOUN
ftr-374	823	40	basis	basis	NOUN
ftr-374	823	41	book	book	NOUN
ftr-374	823	42	basis	basis	NOUN
ftr-374	823	43	asset	asset	NOUN
ftr-374	823	44	#	#	SYM
ftr-374	823	45	1	1	NUM
ftr-374	823	46	/	/	SYM
ftr-374	823	47	cash	cash	NOUN
ftr-374	823	48	$	$	SYM
ftr-374	823	49	900	900	NUM
ftr-374	823	50	$	$	SYM
ftr-374	823	51	900	900	NUM
ftr-374	823	52	b	b	NUM
ftr-374	823	53	$	$	SYM
ftr-374	823	54	600	600	NUM
ftr-374	823	55	$	$	SYM
ftr-374	823	56	600	600	NUM
ftr-374	823	57	cash	cash	NOUN
ftr-374	823	58	$	$	SYM
ftr-374	823	59	500	500	NUM
ftr-374	823	60	$	$	SYM
ftr-374	823	61	500	500	NUM
ftr-374	823	62	c	c	NOUN
ftr-374	823	63	$	$	SYM
ftr-374	823	64	400	400	NUM
ftr-374	823	65	$	$	SYM
ftr-374	823	66	300	300	NUM
ftr-374	823	67	d	d	NOUN
ftr-374	823	68	$	$	SYM
ftr-374	823	69	400	400	NUM
ftr-374	823	70	$	$	SYM
ftr-374	823	71	400	400	NUM
ftr-374	823	72	$	$	SYM
ftr-374	823	73	1,400	1,400	NUM
ftr-374	823	74	$	$	SYM
ftr-374	823	75	1,400	1,400	NUM
ftr-374	823	76	$	$	SYM
ftr-374	823	77	1,400	1,400	NUM
ftr-374	823	78	$	$	SYM
ftr-374	823	79	1,300	1,300	NUM
ftr-374	823	80	although	although	SCONJ
ftr-374	823	81	the	the	DET
ftr-374	823	82	partnership	partnership	NOUN
ftr-374	823	83	itself	itself	PRON
ftr-374	823	84	has	have	VERB
ftr-374	823	85	no	no	DET
ftr-374	823	86	unrealized	unrealized	ADJ
ftr-374	823	87	gains	gain	NOUN
ftr-374	823	88	or	or	CCONJ
ftr-374	823	89	losses	loss	NOUN
ftr-374	823	90	,	,	PUNCT
ftr-374	823	91	the	the	DET
ftr-374	823	92	$	$	SYM
ftr-374	823	93	100	100	NUM
ftr-374	823	94	disparity	disparity	NOUN
ftr-374	823	95	between	between	ADP
ftr-374	823	96	the	the	DET
ftr-374	823	97	partnership	partnership	NOUN
ftr-374	823	98	inside	inside	ADP
ftr-374	823	99	asset	asset	NOUN
ftr-374	823	100	basis	basis	NOUN
ftr-374	823	101	and	and	CCONJ
ftr-374	823	102	the	the	DET
ftr-374	823	103	sum	sum	NOUN
ftr-374	823	104	of	of	ADP
ftr-374	823	105	the	the	DET
ftr-374	823	106	partners	partner	NOUN
ftr-374	823	107	’	'	PUNCT
ftr-374	823	108	outside	outside	ADJ
ftr-374	823	109	bases	basis	NOUN
ftr-374	823	110	represents	represent	VERB
ftr-374	823	111	$	$	SYM
ftr-374	823	112	100	100	NUM
ftr-374	823	113	of	of	ADP
ftr-374	823	114	deferred	defer	VERB
ftr-374	823	115	tax	tax	NOUN
ftr-374	823	116	gain	gain	NOUN
ftr-374	823	117	that	that	PRON
ftr-374	823	118	will	will	AUX
ftr-374	823	119	be	be	AUX
ftr-374	823	120	recognized	recognize	VERB
ftr-374	823	121	by	by	ADP
ftr-374	823	122	c	c	PROPN
ftr-374	823	123	on	on	ADP
ftr-374	823	124	a	a	DET
ftr-374	823	125	disposition	disposition	NOUN
ftr-374	823	126	of	of	ADP
ftr-374	823	127	c	c	PROPN
ftr-374	823	128	’s	’s	PART
ftr-374	823	129	partnership	partnership	NOUN
ftr-374	823	130	interest.137	interest.137	VERB
ftr-374	823	131	a	a	DET
ftr-374	823	132	section	section	NOUN
ftr-374	823	133	734(b	734(b	NOUN
ftr-374	823	134	)	)	PUNCT
ftr-374	823	135	adjustment	adjustment	NOUN
ftr-374	823	136	under	under	ADP
ftr-374	823	137	a	a	DET
ftr-374	823	138	section	section	NOUN
ftr-374	823	139	754	754	NUM
ftr-374	823	140	election	election	NOUN
ftr-374	823	141	,	,	PUNCT
ftr-374	823	142	would	would	AUX
ftr-374	823	143	resolve	resolve	VERB
ftr-374	823	144	the	the	DET
ftr-374	823	145	disparity	disparity	NOUN
ftr-374	823	146	with	with	ADP
ftr-374	823	147	respect	respect	NOUN
ftr-374	823	148	to	to	ADP
ftr-374	823	149	the	the	DET
ftr-374	823	150	partnership	partnership	NOUN
ftr-374	823	151	by	by	ADP
ftr-374	823	152	decreasing	decrease	VERB
ftr-374	823	153	the	the	DET
ftr-374	823	154	basis	basis	NOUN
ftr-374	823	155	of	of	ADP
ftr-374	823	156	asset	asset	NOUN
ftr-374	823	157	#	#	SYM
ftr-374	823	158	1	1	NUM
ftr-374	823	159	by	by	ADP
ftr-374	823	160	$	$	SYM
ftr-374	823	161	100	100	NUM
ftr-374	823	162	to	to	PART
ftr-374	823	163	account	account	VERB
ftr-374	823	164	for	for	ADP
ftr-374	823	165	the	the	DET
ftr-374	823	166	$	$	SYM
ftr-374	823	167	100	100	NUM
ftr-374	823	168	increase	increase	NOUN
ftr-374	823	169	in	in	ADP
ftr-374	823	170	the	the	DET
ftr-374	823	171	basis	basis	NOUN
ftr-374	823	172	of	of	ADP
ftr-374	823	173	asset	asset	NOUN
ftr-374	823	174	#	#	SYM
ftr-374	823	175	1	1	NUM
ftr-374	823	176	.	.	PUNCT
ftr-374	824	1	the	the	DET
ftr-374	824	2	prs1	prs1	PROPN
ftr-374	824	3	partnership	partnership	PROPN
ftr-374	824	4	capital	capital	PROPN
ftr-374	824	5	account	account	PROPN
ftr-374	824	6	after	after	ADP
ftr-374	824	7	application	application	NOUN
ftr-374	824	8	of	of	ADP
ftr-374	824	9	a	a	DET
ftr-374	824	10	section	section	NOUN
ftr-374	824	11	743(b	743(b	NOUN
ftr-374	824	12	)	)	PUNCT
ftr-374	824	13	adjustment	adjustment	NOUN
ftr-374	824	14	would	would	AUX
ftr-374	824	15	be	be	AUX
ftr-374	824	16	as	as	SCONJ
ftr-374	824	17	follows	follow	VERB
ftr-374	824	18	:	:	PUNCT
ftr-374	824	19	prs1	prs1	NOUN
ftr-374	824	20	partnership	partnership	NOUN
ftr-374	824	21	assets	asset	NOUN
ftr-374	824	22	partners	partner	NOUN
ftr-374	824	23	’	'	PUNCT
ftr-374	824	24	capital	capital	NOUN
ftr-374	824	25	accounts	account	NOUN
ftr-374	824	26	book	book	NOUN
ftr-374	824	27	basis	basis	NOUN
ftr-374	824	28	book	book	NOUN
ftr-374	824	29	basis	basis	NOUN
ftr-374	824	30	asset	asset	NOUN
ftr-374	824	31	#	#	SYM
ftr-374	824	32	1	1	NUM
ftr-374	824	33	$	$	SYM
ftr-374	824	34	900	900	NUM
ftr-374	824	35	$	$	SYM
ftr-374	824	36	100	100	NUM
ftr-374	824	37	b	b	NUM
ftr-374	824	38	$	$	SYM
ftr-374	824	39	600	600	NUM
ftr-374	824	40	$	$	SYM
ftr-374	824	41	300	300	NUM
ftr-374	824	42	cash	cash	NOUN
ftr-374	825	1	$	$	SYM
ftr-374	825	2	500	500	NUM
ftr-374	825	3	$	$	SYM
ftr-374	825	4	500	500	NUM
ftr-374	825	5	c	c	NOUN
ftr-374	825	6	$	$	SYM
ftr-374	825	7	400	400	NUM
ftr-374	825	8	$	$	SYM
ftr-374	825	9	100	100	NUM
ftr-374	825	10	d	d	NOUN
ftr-374	825	11	$	$	SYM
ftr-374	825	12	400	400	NUM
ftr-374	825	13	$	$	SYM
ftr-374	825	14	200	200	NUM
ftr-374	825	15	$	$	SYM
ftr-374	825	16	1,400	1,400	NUM
ftr-374	825	17	$	$	SYM
ftr-374	825	18	600	600	NUM
ftr-374	825	19	$	$	SYM
ftr-374	825	20	1,400	1,400	NUM
ftr-374	825	21	$	$	SYM
ftr-374	825	22	600	600	NUM
ftr-374	825	23	136	136	NUM
ftr-374	825	24	.	.	PUNCT
ftr-374	826	1	this	this	DET
ftr-374	826	2	allocation	allocation	NOUN
ftr-374	826	3	represents	represent	VERB
ftr-374	826	4	b	b	NOUN
ftr-374	826	5	’s	’s	ADJ
ftr-374	826	6	share	share	NOUN
ftr-374	826	7	of	of	ADP
ftr-374	826	8	reverse	reverse	ADJ
ftr-374	826	9	§	§	PROPN
ftr-374	826	10	704(c	704(c	PROPN
ftr-374	826	11	)	)	PUNCT
ftr-374	826	12	gain	gain	NOUN
ftr-374	826	13	resulting	result	VERB
ftr-374	826	14	from	from	ADP
ftr-374	826	15	revaluation	revaluation	NOUN
ftr-374	826	16	of	of	ADP
ftr-374	826	17	prs1	prs1	NOUN
ftr-374	826	18	assets	asset	NOUN
ftr-374	826	19	at	at	ADP
ftr-374	826	20	the	the	DET
ftr-374	826	21	time	time	NOUN
ftr-374	826	22	of	of	ADP
ftr-374	826	23	the	the	DET
ftr-374	826	24	merger	merger	NOUN
ftr-374	826	25	.	.	PUNCT
ftr-374	827	1	treas	treas	PROPN
ftr-374	827	2	.	.	PUNCT
ftr-374	828	1	reg	reg	PROPN
ftr-374	828	2	.	.	PUNCT
ftr-374	829	1	§	§	PROPN
ftr-374	829	2	1.7041(b)(2)(iv)(f	1.7041(b)(2)(iv)(f	NUM
ftr-374	829	3	)	)	PUNCT
ftr-374	829	4	and	and	CCONJ
ftr-374	829	5	(	(	PUNCT
ftr-374	829	6	g	g	NOUN
ftr-374	829	7	)	)	PUNCT
ftr-374	829	8	.	.	PUNCT
ftr-374	830	1	137	137	NUM
ftr-374	830	2	.	.	PUNCT
ftr-374	831	1	c	c	X
ftr-374	831	2	’s	’s	PART
ftr-374	831	3	deferred	defer	VERB
ftr-374	831	4	gain	gain	NOUN
ftr-374	831	5	relates	relate	VERB
ftr-374	831	6	back	back	ADV
ftr-374	831	7	to	to	ADP
ftr-374	831	8	the	the	DET
ftr-374	831	9	built	build	VERB
ftr-374	831	10	-	-	PUNCT
ftr-374	831	11	in	in	ADP
ftr-374	831	12	gain	gain	NOUN
ftr-374	831	13	inherent	inherent	ADJ
ftr-374	831	14	in	in	ADP
ftr-374	831	15	asset	asset	NOUN
ftr-374	831	16	#	#	SYM
ftr-374	831	17	2	2	NUM
ftr-374	831	18	at	at	ADP
ftr-374	831	19	the	the	DET
ftr-374	831	20	time	time	NOUN
ftr-374	831	21	of	of	ADP
ftr-374	831	22	c	c	PROPN
ftr-374	831	23	’s	’s	PART
ftr-374	831	24	initial	initial	ADJ
ftr-374	831	25	contribution	contribution	NOUN
ftr-374	831	26	.	.	PUNCT
ftr-374	832	1	see	see	VERB
ftr-374	832	2	text	text	NOUN
ftr-374	832	3	and	and	CCONJ
ftr-374	832	4	capital	capital	NOUN
ftr-374	832	5	account	account	PROPN
ftr-374	832	6	supra	supra	PROPN
ftr-374	832	7	following	follow	VERB
ftr-374	832	8	note	note	NOUN
ftr-374	832	9	123	123	NUM
ftr-374	832	10	.	.	PUNCT
ftr-374	833	1	2009	2009	NUM
ftr-374	833	2	]	]	PUNCT
ftr-374	833	3	built	build	VERB
ftr-374	833	4	-	-	PUNCT
ftr-374	833	5	in	in	ADP
ftr-374	833	6	gain	gain	NOUN
ftr-374	833	7	and	and	CCONJ
ftr-374	833	8	built	build	VERB
ftr-374	833	9	-	-	PUNCT
ftr-374	833	10	in	in	ADP
ftr-374	833	11	loss	loss	NOUN
ftr-374	833	12	643	643	NUM
ftr-374	833	13	the	the	DET
ftr-374	833	14	capital	capital	NOUN
ftr-374	833	15	accounts	account	NOUN
ftr-374	833	16	demonstrate	demonstrate	VERB
ftr-374	833	17	the	the	DET
ftr-374	833	18	appropriate	appropriate	ADJ
ftr-374	833	19	allocations	allocation	NOUN
ftr-374	833	20	of	of	ADP
ftr-374	833	21	both	both	CCONJ
ftr-374	833	22	the	the	DET
ftr-374	833	23	section	section	NOUN
ftr-374	833	24	704(c	704(c	NOUN
ftr-374	833	25	)	)	PUNCT
ftr-374	833	26	gains	gain	NOUN
ftr-374	833	27	and	and	CCONJ
ftr-374	833	28	revaluations	revaluation	NOUN
ftr-374	833	29	gains	gain	NOUN
ftr-374	833	30	.	.	PUNCT
ftr-374	834	1	on	on	ADP
ftr-374	834	2	sale	sale	NOUN
ftr-374	834	3	of	of	ADP
ftr-374	834	4	asset	asset	NOUN
ftr-374	834	5	#	#	SYM
ftr-374	834	6	1	1	NUM
ftr-374	834	7	,	,	PUNCT
ftr-374	834	8	the	the	DET
ftr-374	834	9	$	$	SYM
ftr-374	834	10	800	800	NUM
ftr-374	834	11	tax	tax	NOUN
ftr-374	834	12	gain	gain	NOUN
ftr-374	834	13	is	be	AUX
ftr-374	834	14	allocable	allocable	ADJ
ftr-374	834	15	$	$	SYM
ftr-374	834	16	300	300	NUM
ftr-374	834	17	to	to	ADP
ftr-374	834	18	b	b	NUM
ftr-374	834	19	,	,	PUNCT
ftr-374	834	20	$	$	SYM
ftr-374	834	21	300	300	NUM
ftr-374	834	22	to	to	ADP
ftr-374	834	23	c	c	NOUN
ftr-374	834	24	,	,	PUNCT
ftr-374	834	25	and	and	CCONJ
ftr-374	834	26	$	$	SYM
ftr-374	834	27	200	200	NUM
ftr-374	834	28	to	to	PART
ftr-374	834	29	d.	d.	PROPN
ftr-374	834	30	the	the	DET
ftr-374	834	31	capital	capital	NOUN
ftr-374	834	32	accounts	account	NOUN
ftr-374	834	33	provide	provide	VERB
ftr-374	834	34	ready	ready	ADJ
ftr-374	834	35	guidance	guidance	NOUN
ftr-374	834	36	to	to	ADP
ftr-374	834	37	the	the	DET
ftr-374	834	38	appropriate	appropriate	ADJ
ftr-374	834	39	cash	cash	NOUN
ftr-374	834	40	flows	flow	NOUN
ftr-374	834	41	and	and	CCONJ
ftr-374	834	42	tax	tax	NOUN
ftr-374	834	43	accounting	accounting	NOUN
ftr-374	834	44	throughout	throughout	ADP
ftr-374	834	45	this	this	DET
ftr-374	834	46	transaction	transaction	NOUN
ftr-374	834	47	.	.	PUNCT
ftr-374	835	1	unlike	unlike	ADP
ftr-374	835	2	the	the	DET
ftr-374	835	3	current	current	ADJ
ftr-374	835	4	regulations	regulation	NOUN
ftr-374	835	5	,	,	PUNCT
ftr-374	835	6	the	the	DET
ftr-374	835	7	proposed	propose	VERB
ftr-374	835	8	regulations	regulation	NOUN
ftr-374	835	9	would	would	AUX
ftr-374	835	10	require	require	VERB
ftr-374	835	11	recognition	recognition	NOUN
ftr-374	835	12	of	of	ADP
ftr-374	835	13	gain	gain	NOUN
ftr-374	835	14	by	by	ADP
ftr-374	835	15	the	the	DET
ftr-374	835	16	partners	partner	NOUN
ftr-374	835	17	of	of	ADP
ftr-374	835	18	the	the	DET
ftr-374	835	19	merged	merged	ADJ
ftr-374	835	20	partnership	partnership	NOUN
ftr-374	835	21	on	on	ADP
ftr-374	835	22	the	the	DET
ftr-374	835	23	distribution	distribution	NOUN
ftr-374	835	24	of	of	ADP
ftr-374	835	25	built	build	VERB
ftr-374	835	26	-	-	PUNCT
ftr-374	835	27	in	in	ADP
ftr-374	835	28	gain	gain	NOUN
ftr-374	835	29	property	property	NOUN
ftr-374	835	30	to	to	ADP
ftr-374	835	31	a.	a.	NOUN
ftr-374	835	32	following	follow	VERB
ftr-374	835	33	the	the	DET
ftr-374	835	34	approach	approach	NOUN
ftr-374	835	35	of	of	ADP
ftr-374	835	36	rev	rev	PROPN
ftr-374	835	37	.	.	PROPN
ftr-374	835	38	rul	rul	PROPN
ftr-374	835	39	.	.	PUNCT
ftr-374	836	1	2004	2004	NUM
ftr-374	836	2	-	-	SYM
ftr-374	836	3	43	43	NUM
ftr-374	836	4	,	,	PUNCT
ftr-374	836	5	the	the	DET
ftr-374	836	6	proposed	propose	VERB
ftr-374	836	7	regulations	regulation	NOUN
ftr-374	836	8	treat	treat	VERB
ftr-374	836	9	the	the	DET
ftr-374	836	10	assets	asset	NOUN
ftr-374	836	11	-	-	PUNCT
ftr-374	836	12	over	over	ADP
ftr-374	836	13	merger	merger	NOUN
ftr-374	836	14	of	of	ADP
ftr-374	836	15	prs2	prs2	PROPN
ftr-374	836	16	into	into	ADP
ftr-374	836	17	prs1	prs1	NOUN
ftr-374	836	18	as	as	ADP
ftr-374	836	19	a	a	DET
ftr-374	836	20	contribution	contribution	NOUN
ftr-374	836	21	of	of	ADP
ftr-374	836	22	built	build	VERB
ftr-374	836	23	-	-	PUNCT
ftr-374	836	24	in	in	ADP
ftr-374	836	25	gain	gain	NOUN
ftr-374	836	26	property	property	NOUN
ftr-374	836	27	by	by	ADP
ftr-374	836	28	prs2	prs2	PROPN
ftr-374	836	29	to	to	ADP
ftr-374	836	30	prs1	prs1	NOUN
ftr-374	836	31	at	at	ADP
ftr-374	836	32	the	the	DET
ftr-374	836	33	time	time	NOUN
ftr-374	836	34	of	of	ADP
ftr-374	836	35	the	the	DET
ftr-374	836	36	merger	merger	NOUN
ftr-374	836	37	,	,	PUNCT
ftr-374	836	38	but	but	CCONJ
ftr-374	836	39	only	only	ADV
ftr-374	836	40	to	to	ADP
ftr-374	836	41	the	the	DET
ftr-374	836	42	extent	extent	NOUN
ftr-374	836	43	that	that	SCONJ
ftr-374	836	44	the	the	DET
ftr-374	836	45	built	build	VERB
ftr-374	836	46	-	-	PUNCT
ftr-374	836	47	in	in	ADP
ftr-374	836	48	gain	gain	NOUN
ftr-374	836	49	attributable	attributable	ADJ
ftr-374	836	50	to	to	ADP
ftr-374	836	51	the	the	DET
ftr-374	836	52	property	property	NOUN
ftr-374	836	53	exceeds	exceed	VERB
ftr-374	836	54	the	the	DET
ftr-374	836	55	built	build	VERB
ftr-374	836	56	-	-	PUNCT
ftr-374	836	57	in	in	ADP
ftr-374	836	58	gain	gain	NOUN
ftr-374	836	59	present	present	ADJ
ftr-374	836	60	at	at	ADP
ftr-374	836	61	the	the	DET
ftr-374	836	62	time	time	NOUN
ftr-374	836	63	of	of	ADP
ftr-374	836	64	the	the	DET
ftr-374	836	65	original	original	ADJ
ftr-374	836	66	contribution.138	contribution.138	PROPN
ftr-374	836	67	rev	rev	PROPN
ftr-374	836	68	.	.	PROPN
ftr-374	836	69	rul	rul	PROPN
ftr-374	836	70	.	.	PUNCT
ftr-374	837	1	2004	2004	NUM
ftr-374	837	2	-	-	SYM
ftr-374	837	3	43	43	NUM
ftr-374	837	4	indicated	indicate	VERB
ftr-374	837	5	that	that	SCONJ
ftr-374	837	6	while	while	SCONJ
ftr-374	837	7	existing	exist	VERB
ftr-374	837	8	treasury	treasury	NOUN
ftr-374	837	9	regulation	regulation	NOUN
ftr-374	837	10	section	section	NOUN
ftr-374	837	11	1.704	1.704	NUM
ftr-374	837	12	-	-	SYM
ftr-374	837	13	4(c)(4	4(c)(4	NUM
ftr-374	837	14	)	)	PUNCT
ftr-374	837	15	requires	require	VERB
ftr-374	837	16	that	that	SCONJ
ftr-374	837	17	the	the	DET
ftr-374	837	18	seven	seven	NUM
ftr-374	837	19	year	year	NOUN
ftr-374	837	20	period	period	NOUN
ftr-374	837	21	with	with	ADP
ftr-374	837	22	respect	respect	NOUN
ftr-374	837	23	to	to	ADP
ftr-374	837	24	pre	pre	ADJ
ftr-374	837	25	-	-	NOUN
ftr-374	837	26	contribution	contribution	NOUN
ftr-374	837	27	built	build	VERB
ftr-374	837	28	-	-	PUNCT
ftr-374	837	29	in	in	ADP
ftr-374	837	30	gain	gain	NOUN
ftr-374	837	31	in	in	ADP
ftr-374	837	32	asset	asset	NOUN
ftr-374	837	33	#	#	SYM
ftr-374	837	34	2	2	NUM
ftr-374	837	35	commence	commence	NOUN
ftr-374	837	36	on	on	ADP
ftr-374	837	37	the	the	DET
ftr-374	837	38	date	date	NOUN
ftr-374	837	39	of	of	ADP
ftr-374	837	40	its	its	PRON
ftr-374	837	41	initial	initial	ADJ
ftr-374	837	42	contribution	contribution	NOUN
ftr-374	837	43	to	to	ADP
ftr-374	837	44	the	the	DET
ftr-374	837	45	prs2	prs2	PROPN
ftr-374	837	46	partnership,139	partnership,139	PROPN
ftr-374	837	47	the	the	DET
ftr-374	837	48	irs	irs	PROPN
ftr-374	837	49	asserted	assert	VERB
ftr-374	837	50	that	that	SCONJ
ftr-374	837	51	there	there	PRON
ftr-374	837	52	is	be	VERB
ftr-374	837	53	nothing	nothing	PRON
ftr-374	837	54	in	in	ADP
ftr-374	837	55	section	section	NOUN
ftr-374	837	56	1.704	1.704	NUM
ftr-374	837	57	-	-	SYM
ftr-374	837	58	4(c)(4	4(c)(4	NUM
ftr-374	837	59	)	)	PUNCT
ftr-374	837	60	to	to	PART
ftr-374	837	61	prevent	prevent	VERB
ftr-374	837	62	the	the	DET
ftr-374	837	63	creation	creation	NOUN
ftr-374	837	64	of	of	ADP
ftr-374	837	65	new	new	ADJ
ftr-374	837	66	section	section	NOUN
ftr-374	837	67	704(c	704(c	NOUN
ftr-374	837	68	)	)	PUNCT
ftr-374	837	69	gain	gain	NOUN
ftr-374	837	70	or	or	CCONJ
ftr-374	837	71	loss	loss	NOUN
ftr-374	837	72	when	when	SCONJ
ftr-374	837	73	the	the	DET
ftr-374	837	74	assets	asset	NOUN
ftr-374	837	75	are	be	AUX
ftr-374	837	76	contributed	contribute	VERB
ftr-374	837	77	by	by	ADP
ftr-374	837	78	one	one	NUM
ftr-374	837	79	partnership	partnership	NOUN
ftr-374	837	80	to	to	ADP
ftr-374	837	81	another	another	PRON
ftr-374	837	82	.	.	PUNCT
ftr-374	838	1	the	the	DET
ftr-374	838	2	proposed	propose	VERB
ftr-374	838	3	regulations	regulation	NOUN
ftr-374	838	4	confirm	confirm	VERB
ftr-374	838	5	this	this	DET
ftr-374	838	6	position	position	NOUN
ftr-374	838	7	by	by	ADP
ftr-374	838	8	treating	treat	VERB
ftr-374	838	9	the	the	DET
ftr-374	838	10	difference	difference	NOUN
ftr-374	838	11	between	between	ADP
ftr-374	838	12	fair	fair	ADJ
ftr-374	838	13	market	market	NOUN
ftr-374	838	14	value	value	NOUN
ftr-374	838	15	and	and	CCONJ
ftr-374	838	16	basis	basis	NOUN
ftr-374	838	17	at	at	ADP
ftr-374	838	18	the	the	DET
ftr-374	838	19	time	time	NOUN
ftr-374	838	20	of	of	ADP
ftr-374	838	21	an	an	DET
ftr-374	838	22	assets	asset	NOUN
ftr-374	838	23	-	-	PUNCT
ftr-374	838	24	over	over	ADP
ftr-374	838	25	merger	merger	NOUN
ftr-374	838	26	as	as	ADP
ftr-374	838	27	section	section	NOUN
ftr-374	838	28	704(c	704(c	NOUN
ftr-374	838	29	)	)	PUNCT
ftr-374	838	30	gain	gain	NOUN
ftr-374	838	31	.	.	PUNCT
ftr-374	839	1	the	the	DET
ftr-374	839	2	$	$	SYM
ftr-374	839	3	100	100	NUM
ftr-374	839	4	difference	difference	NOUN
ftr-374	839	5	in	in	ADP
ftr-374	839	6	the	the	DET
ftr-374	839	7	fair	fair	ADJ
ftr-374	839	8	market	market	NOUN
ftr-374	839	9	value	value	NOUN
ftr-374	839	10	and	and	CCONJ
ftr-374	839	11	adjusted	adjust	VERB
ftr-374	839	12	basis	basis	NOUN
ftr-374	839	13	of	of	ADP
ftr-374	839	14	asset	asset	NOUN
ftr-374	839	15	#	#	SYM
ftr-374	839	16	2	2	NUM
ftr-374	839	17	at	at	ADP
ftr-374	839	18	the	the	DET
ftr-374	839	19	time	time	NOUN
ftr-374	839	20	of	of	ADP
ftr-374	839	21	c	c	PROPN
ftr-374	839	22	’s	’s	PART
ftr-374	839	23	contribution	contribution	NOUN
ftr-374	839	24	to	to	PART
ftr-374	839	25	prs	prs	VERB
ftr-374	839	26	2	2	NUM
ftr-374	839	27	,	,	PUNCT
ftr-374	839	28	the	the	DET
ftr-374	839	29	merged	merged	ADJ
ftr-374	839	30	partnership	partnership	NOUN
ftr-374	839	31	,	,	PUNCT
ftr-374	839	32	is	be	AUX
ftr-374	839	33	treated	treat	VERB
ftr-374	839	34	as	as	ADP
ftr-374	839	35	original	original	ADJ
ftr-374	839	36	section	section	NOUN
ftr-374	839	37	704(c	704(c	NOUN
ftr-374	839	38	)	)	PUNCT
ftr-374	839	39	gain	gain	NOUN
ftr-374	839	40	or	or	CCONJ
ftr-374	839	41	loss	loss	NOUN
ftr-374	839	42	(	(	PUNCT
ftr-374	839	43	old	old	ADJ
ftr-374	839	44	built	build	VERB
ftr-374	839	45	-	-	PUNCT
ftr-374	839	46	in	in	ADP
ftr-374	839	47	gain	gain	NOUN
ftr-374	839	48	)	)	PUNCT
ftr-374	839	49	for	for	ADP
ftr-374	839	50	which	which	PRON
ftr-374	839	51	the	the	DET
ftr-374	839	52	seven	seven	NUM
ftr-374	839	53	year	year	NOUN
ftr-374	839	54	clock	clock	NOUN
ftr-374	839	55	began	begin	VERB
ftr-374	839	56	to	to	PART
ftr-374	839	57	run	run	VERB
ftr-374	839	58	on	on	ADP
ftr-374	839	59	the	the	DET
ftr-374	839	60	date	date	NOUN
ftr-374	839	61	of	of	ADP
ftr-374	839	62	the	the	DET
ftr-374	839	63	initial	initial	ADJ
ftr-374	839	64	contribution.140	contribution.140	NOUN
ftr-374	839	65	the	the	DET
ftr-374	839	66	remaining	remain	VERB
ftr-374	839	67	section	section	NOUN
ftr-374	839	68	704(c	704(c	NOUN
ftr-374	839	69	)	)	PUNCT
ftr-374	839	70	gain	gain	NOUN
ftr-374	839	71	(	(	PUNCT
ftr-374	839	72	the	the	DET
ftr-374	839	73	revaluation	revaluation	NOUN
ftr-374	839	74	gain	gain	NOUN
ftr-374	839	75	)	)	PUNCT
ftr-374	839	76	is	be	AUX
ftr-374	839	77	treated	treat	VERB
ftr-374	839	78	as	as	ADP
ftr-374	839	79	new	new	ADJ
ftr-374	839	80	section	section	NOUN
ftr-374	839	81	704(c	704(c	NOUN
ftr-374	839	82	)	)	PUNCT
ftr-374	839	83	gain	gain	NOUN
ftr-374	839	84	for	for	ADP
ftr-374	839	85	which	which	PRON
ftr-374	839	86	the	the	DET
ftr-374	839	87	seven	seven	NUM
ftr-374	839	88	year	year	NOUN
ftr-374	839	89	clock	clock	NOUN
ftr-374	839	90	began	begin	VERB
ftr-374	839	91	to	to	PART
ftr-374	839	92	run	run	VERB
ftr-374	839	93	on	on	ADP
ftr-374	839	94	the	the	DET
ftr-374	839	95	date	date	NOUN
ftr-374	839	96	of	of	ADP
ftr-374	839	97	the	the	DET
ftr-374	839	98	partnership	partnership	NOUN
ftr-374	839	99	merger.141	merger.141	NOUN
ftr-374	839	100	as	as	ADP
ftr-374	839	101	a	a	DET
ftr-374	839	102	consequence	consequence	NOUN
ftr-374	839	103	,	,	PUNCT
ftr-374	839	104	the	the	DET
ftr-374	839	105	$	$	SYM
ftr-374	839	106	400	400	NUM
ftr-374	839	107	revaluation	revaluation	NOUN
ftr-374	839	108	gain	gain	NOUN
ftr-374	839	109	identified	identify	VERB
ftr-374	839	110	on	on	ADP
ftr-374	839	111	the	the	DET
ftr-374	839	112	transfer	transfer	NOUN
ftr-374	839	113	of	of	ADP
ftr-374	839	114	asset	asset	NOUN
ftr-374	839	115	#	#	SYM
ftr-374	839	116	2	2	NUM
ftr-374	839	117	from	from	ADP
ftr-374	839	118	the	the	DET
ftr-374	839	119	prs2	prs2	PROPN
ftr-374	839	120	partnership	partnership	NOUN
ftr-374	839	121	to	to	ADP
ftr-374	839	122	the	the	DET
ftr-374	839	123	prs1	prs1	PROPN
ftr-374	839	124	partnership	partnership	NOUN
ftr-374	839	125	,	,	PUNCT
ftr-374	839	126	within	within	ADP
ftr-374	839	127	seven	seven	NUM
ftr-374	839	128	years	year	NOUN
ftr-374	839	129	of	of	ADP
ftr-374	839	130	the	the	DET
ftr-374	839	131	distribution	distribution	NOUN
ftr-374	839	132	to	to	ADP
ftr-374	839	133	a	a	DET
ftr-374	839	134	,	,	PUNCT
ftr-374	839	135	triggers	trigger	VERB
ftr-374	839	136	recognition	recognition	NOUN
ftr-374	839	137	of	of	ADP
ftr-374	839	138	the	the	DET
ftr-374	839	139	new	new	ADJ
ftr-374	839	140	pre	pre	NOUN
ftr-374	839	141	-	-	NOUN
ftr-374	839	142	contribution	contribution	NOUN
ftr-374	839	143	built	build	VERB
ftr-374	839	144	-	-	PUNCT
ftr-374	839	145	in	in	ADP
ftr-374	839	146	gain	gain	NOUN
ftr-374	839	147	to	to	ADP
ftr-374	839	148	c	c	PROPN
ftr-374	839	149	and	and	CCONJ
ftr-374	839	150	d	d	X
ftr-374	839	151	who	who	PRON
ftr-374	839	152	step	step	VERB
ftr-374	839	153	into	into	ADP
ftr-374	839	154	the	the	DET
ftr-374	839	155	shoes	shoe	NOUN
ftr-374	839	156	of	of	ADP
ftr-374	839	157	the	the	DET
ftr-374	839	158	prs2	prs2	PROPN
ftr-374	839	159	partnership	partnership	NOUN
ftr-374	839	160	as	as	ADP
ftr-374	839	161	partners	partner	NOUN
ftr-374	839	162	in	in	ADP
ftr-374	839	163	the	the	DET
ftr-374	839	164	prs1	prs1	NOUN
ftr-374	839	165	partnership	partnership	NOUN
ftr-374	839	166	and	and	CCONJ
ftr-374	839	167	who	who	PRON
ftr-374	839	168	are	be	AUX
ftr-374	839	169	thus	thus	ADV
ftr-374	839	170	treated	treat	VERB
ftr-374	839	171	as	as	ADP
ftr-374	839	172	the	the	DET
ftr-374	839	173	contributors	contributor	NOUN
ftr-374	839	174	of	of	ADP
ftr-374	839	175	the	the	DET
ftr-374	839	176	built	build	VERB
ftr-374	839	177	-	-	PUNCT
ftr-374	839	178	in	in	ADP
ftr-374	839	179	gain	gain	NOUN
ftr-374	839	180	property.142	property.142	VERB
ftr-374	839	181	the	the	DET
ftr-374	839	182	proposed	propose	VERB
ftr-374	839	183	regulations	regulation	NOUN
ftr-374	839	184	thus	thus	ADV
ftr-374	839	185	conclude	conclude	VERB
ftr-374	839	186	that	that	PRON
ftr-374	839	187	c	c	PROPN
ftr-374	839	188	and	and	CCONJ
ftr-374	839	189	d	d	NOUN
ftr-374	839	190	,	,	PUNCT
ftr-374	839	191	as	as	ADP
ftr-374	839	192	the	the	DET
ftr-374	839	193	138	138	NUM
ftr-374	839	194	.	.	PUNCT
ftr-374	840	1	prop	prop	NOUN
ftr-374	840	2	.	.	PUNCT
ftr-374	841	1	reg	reg	PROPN
ftr-374	841	2	.	.	PUNCT
ftr-374	842	1	§	§	PROPN
ftr-374	842	2	1.704	1.704	NUM
ftr-374	842	3	-	-	SYM
ftr-374	842	4	4(c)(4)(ii)(b	4(c)(4)(ii)(b	NUM
ftr-374	842	5	)	)	PUNCT
ftr-374	842	6	(	(	PUNCT
ftr-374	842	7	2007	2007	NUM
ftr-374	842	8	)	)	PUNCT
ftr-374	842	9	.	.	PUNCT
ftr-374	843	1	the	the	DET
ftr-374	843	2	proposed	propose	VERB
ftr-374	843	3	regulations	regulation	NOUN
ftr-374	843	4	do	do	AUX
ftr-374	843	5	not	not	PART
ftr-374	843	6	explicitly	explicitly	ADV
ftr-374	843	7	define	define	VERB
ftr-374	843	8	new	new	ADJ
ftr-374	843	9	built	build	VERB
ftr-374	843	10	in	in	ADP
ftr-374	843	11	gain	gain	NOUN
ftr-374	843	12	.	.	PUNCT
ftr-374	844	1	however	however	ADV
ftr-374	844	2	,	,	PUNCT
ftr-374	844	3	the	the	DET
ftr-374	844	4	limitation	limitation	NOUN
ftr-374	844	5	on	on	ADP
ftr-374	844	6	new	new	ADJ
ftr-374	844	7	built	build	VERB
ftr-374	844	8	-	-	PUNCT
ftr-374	844	9	in	in	ADP
ftr-374	844	10	gain	gain	NOUN
ftr-374	844	11	is	be	AUX
ftr-374	844	12	implicit	implicit	ADJ
ftr-374	844	13	in	in	ADP
ftr-374	844	14	prop	prop	NOUN
ftr-374	844	15	.	.	PUNCT
ftr-374	845	1	reg	reg	NOUN
ftr-374	845	2	.	.	PUNCT
ftr-374	846	1	§	§	PROPN
ftr-374	846	2	1.704	1.704	NUM
ftr-374	846	3	-	-	SYM
ftr-374	846	4	4(c)(4)(ii)(b	4(c)(4)(ii)(b	NUM
ftr-374	846	5	)	)	PUNCT
ftr-374	846	6	(	(	PUNCT
ftr-374	846	7	2007	2007	NUM
ftr-374	846	8	)	)	PUNCT
ftr-374	846	9	,	,	PUNCT
ftr-374	846	10	which	which	PRON
ftr-374	846	11	states	state	VERB
ftr-374	846	12	that	that	SCONJ
ftr-374	846	13	the	the	DET
ftr-374	846	14	seven	seven	NUM
ftr-374	846	15	year	year	NOUN
ftr-374	846	16	period	period	NOUN
ftr-374	846	17	with	with	ADP
ftr-374	846	18	respect	respect	NOUN
ftr-374	846	19	to	to	ADP
ftr-374	846	20	old	old	ADJ
ftr-374	846	21	built	build	VERB
ftr-374	846	22	-	-	PUNCT
ftr-374	846	23	in	in	ADP
ftr-374	846	24	gain	gain	NOUN
ftr-374	846	25	,	,	PUNCT
ftr-374	846	26	built	build	VERB
ftr-374	846	27	-	-	PUNCT
ftr-374	846	28	in	in	ADP
ftr-374	846	29	gain	gain	NOUN
ftr-374	846	30	existing	exist	VERB
ftr-374	846	31	at	at	ADP
ftr-374	846	32	the	the	DET
ftr-374	846	33	time	time	NOUN
ftr-374	846	34	of	of	ADP
ftr-374	846	35	contribution	contribution	NOUN
ftr-374	846	36	to	to	ADP
ftr-374	846	37	the	the	DET
ftr-374	846	38	transferor	transferor	NOUN
ftr-374	846	39	partnership	partnership	NOUN
ftr-374	846	40	,	,	PUNCT
ftr-374	846	41	will	will	AUX
ftr-374	846	42	not	not	PART
ftr-374	846	43	restart	restart	VERB
ftr-374	846	44	on	on	ADP
ftr-374	846	45	the	the	DET
ftr-374	846	46	assets	asset	NOUN
ftr-374	846	47	-	-	PUNCT
ftr-374	846	48	over	over	ADP
ftr-374	846	49	merger	merger	NOUN
ftr-374	846	50	.	.	PUNCT
ftr-374	847	1	139	139	NUM
ftr-374	847	2	.	.	PUNCT
ftr-374	848	1	under	under	ADP
ftr-374	848	2	this	this	DET
ftr-374	848	3	application	application	NOUN
ftr-374	848	4	of	of	ADP
ftr-374	848	5	treas	treas	PROPN
ftr-374	848	6	.	.	PUNCT
ftr-374	849	1	reg	reg	PROPN
ftr-374	849	2	.	.	PUNCT
ftr-374	850	1	§	§	PROPN
ftr-374	850	2	1.704	1.704	NUM
ftr-374	850	3	-	-	NUM
ftr-374	850	4	4(c)(4	4(c)(4	NUM
ftr-374	850	5	)	)	PUNCT
ftr-374	851	1	,	,	PUNCT
ftr-374	851	2	gain	gain	NOUN
ftr-374	851	3	is	be	AUX
ftr-374	851	4	recognized	recognize	VERB
ftr-374	851	5	under	under	ADP
ftr-374	851	6	§	§	PROPN
ftr-374	851	7	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	851	8	)	)	PUNCT
ftr-374	851	9	only	only	ADV
ftr-374	851	10	to	to	ADP
ftr-374	851	11	the	the	DET
ftr-374	851	12	extent	extent	NOUN
ftr-374	851	13	gain	gain	NOUN
ftr-374	851	14	would	would	AUX
ftr-374	851	15	be	be	AUX
ftr-374	851	16	recognized	recognize	VERB
ftr-374	851	17	on	on	ADP
ftr-374	851	18	a	a	DET
ftr-374	851	19	distribution	distribution	NOUN
ftr-374	851	20	by	by	ADP
ftr-374	851	21	prs2	prs2	NOUN
ftr-374	851	22	,	,	PUNCT
ftr-374	851	23	here	here	ADV
ftr-374	851	24	zero	zero	NUM
ftr-374	851	25	.	.	PUNCT
ftr-374	852	1	140	140	NUM
ftr-374	852	2	.	.	PUNCT
ftr-374	853	1	prop	prop	NOUN
ftr-374	853	2	.	.	PUNCT
ftr-374	854	1	reg	reg	PROPN
ftr-374	854	2	.	.	PUNCT
ftr-374	855	1	§	§	PROPN
ftr-374	855	2	1.704	1.704	NUM
ftr-374	855	3	-	-	PUNCT
ftr-374	855	4	4(c)(4)(ii)(a	4(c)(4)(ii)(a	NUM
ftr-374	855	5	)	)	PUNCT
ftr-374	855	6	(	(	PUNCT
ftr-374	855	7	2007	2007	NUM
ftr-374	855	8	)	)	PUNCT
ftr-374	855	9	.	.	PUNCT
ftr-374	856	1	141	141	NUM
ftr-374	856	2	.	.	PUNCT
ftr-374	857	1	prop	prop	NOUN
ftr-374	857	2	.	.	PUNCT
ftr-374	858	1	reg	reg	PROPN
ftr-374	858	2	.	.	PUNCT
ftr-374	859	1	§	§	PROPN
ftr-374	859	2	1.704	1.704	NUM
ftr-374	859	3	-	-	SYM
ftr-374	859	4	4(c)(4)(ii)(b	4(c)(4)(ii)(b	NUM
ftr-374	859	5	)	)	PUNCT
ftr-374	859	6	(	(	PUNCT
ftr-374	859	7	2007	2007	NUM
ftr-374	859	8	)	)	PUNCT
ftr-374	859	9	.	.	PUNCT
ftr-374	860	1	142	142	NUM
ftr-374	860	2	.	.	PUNCT
ftr-374	861	1	treas	treas	PROPN
ftr-374	861	2	.	.	PUNCT
ftr-374	862	1	reg	reg	PROPN
ftr-374	862	2	.	.	PUNCT
ftr-374	863	1	§	§	PROPN
ftr-374	863	2	1.704	1.704	NUM
ftr-374	863	3	-	-	PUNCT
ftr-374	863	4	4(d)(2	4(d)(2	ADJ
ftr-374	863	5	)	)	PUNCT
ftr-374	863	6	treats	treat	VERB
ftr-374	863	7	the	the	DET
ftr-374	863	8	transferee	transferee	NOUN
ftr-374	863	9	of	of	ADP
ftr-374	863	10	a	a	DET
ftr-374	863	11	partnership	partnership	NOUN
ftr-374	863	12	644	644	NUM
ftr-374	863	13	florida	florida	PROPN
ftr-374	863	14	tax	tax	NOUN
ftr-374	863	15	review	review	NOUN
ftr-374	864	1	[	[	X
ftr-374	864	2	vol	vol	NOUN
ftr-374	864	3	.	.	PUNCT
ftr-374	865	1	9:6	9:6	NUM
ftr-374	865	2	contributors	contributor	NOUN
ftr-374	865	3	of	of	ADP
ftr-374	865	4	asset	asset	NOUN
ftr-374	865	5	#	#	SYM
ftr-374	865	6	2	2	NUM
ftr-374	865	7	,	,	PUNCT
ftr-374	865	8	must	must	AUX
ftr-374	865	9	each	each	PRON
ftr-374	865	10	recognize	recognize	VERB
ftr-374	865	11	$	$	SYM
ftr-374	865	12	200	200	NUM
ftr-374	865	13	of	of	ADP
ftr-374	865	14	gain	gain	NOUN
ftr-374	865	15	on	on	ADP
ftr-374	865	16	the	the	DET
ftr-374	865	17	distribution	distribution	NOUN
ftr-374	865	18	to	to	ADP
ftr-374	865	19	a.143	a.143	ADJ
ftr-374	865	20	recognition	recognition	NOUN
ftr-374	865	21	of	of	ADP
ftr-374	865	22	this	this	DET
ftr-374	865	23	$	$	SYM
ftr-374	865	24	400	400	NUM
ftr-374	865	25	of	of	ADP
ftr-374	865	26	gain	gain	NOUN
ftr-374	865	27	would	would	AUX
ftr-374	865	28	increase	increase	VERB
ftr-374	865	29	the	the	DET
ftr-374	865	30	partnership	partnership	NOUN
ftr-374	865	31	basis	basis	NOUN
ftr-374	865	32	in	in	ADP
ftr-374	865	33	asset	asset	NOUN
ftr-374	865	34	#	#	SYM
ftr-374	865	35	2,144	2,144	NUM
ftr-374	865	36	but	but	CCONJ
ftr-374	865	37	that	that	PRON
ftr-374	865	38	basis	basis	NOUN
ftr-374	865	39	adjustment	adjustment	NOUN
ftr-374	865	40	is	be	AUX
ftr-374	865	41	lost	lose	VERB
ftr-374	865	42	on	on	ADP
ftr-374	865	43	the	the	DET
ftr-374	865	44	distribution	distribution	NOUN
ftr-374	865	45	to	to	ADP
ftr-374	865	46	a	a	PRON
ftr-374	865	47	,	,	PUNCT
ftr-374	865	48	whose	whose	DET
ftr-374	865	49	basis	basis	NOUN
ftr-374	865	50	in	in	ADP
ftr-374	865	51	asset	asset	NOUN
ftr-374	865	52	#	#	SYM
ftr-374	865	53	2	2	NUM
ftr-374	865	54	remains	remain	VERB
ftr-374	865	55	as	as	ADP
ftr-374	865	56	$	$	SYM
ftr-374	865	57	200.145	200.145	NUM
ftr-374	865	58	under	under	ADP
ftr-374	865	59	this	this	DET
ftr-374	865	60	analysis	analysis	NOUN
ftr-374	865	61	,	,	PUNCT
ftr-374	865	62	the	the	DET
ftr-374	865	63	resulting	result	VERB
ftr-374	865	64	partnership	partnership	NOUN
ftr-374	865	65	capital	capital	NOUN
ftr-374	865	66	account	account	NOUN
ftr-374	865	67	is	be	AUX
ftr-374	865	68	as	as	SCONJ
ftr-374	865	69	follows	follow	VERB
ftr-374	865	70	:	:	PUNCT
ftr-374	865	71	prs1	prs1	NOUN
ftr-374	865	72	partnership	partnership	NOUN
ftr-374	865	73	assets	asset	NOUN
ftr-374	865	74	partners	partner	NOUN
ftr-374	865	75	’	'	PUNCT
ftr-374	865	76	capital	capital	NOUN
ftr-374	865	77	accounts	account	NOUN
ftr-374	865	78	book	book	NOUN
ftr-374	865	79	basis	basis	NOUN
ftr-374	865	80	book	book	NOUN
ftr-374	865	81	basis	basis	NOUN
ftr-374	865	82	asset	asset	NOUN
ftr-374	865	83	#	#	SYM
ftr-374	865	84	1	1	NUM
ftr-374	865	85	$	$	SYM
ftr-374	865	86	900	900	NUM
ftr-374	865	87	$	$	SYM
ftr-374	865	88	200	200	NUM
ftr-374	865	89	b	b	NUM
ftr-374	865	90	$	$	SYM
ftr-374	865	91	600	600	NUM
ftr-374	865	92	$	$	SYM
ftr-374	865	93	300	300	NUM
ftr-374	865	94	cash	cash	NOUN
ftr-374	866	1	$	$	SYM
ftr-374	866	2	500	500	NUM
ftr-374	866	3	$	$	SYM
ftr-374	866	4	500	500	NUM
ftr-374	866	5	c	c	NOUN
ftr-374	866	6	$	$	SYM
ftr-374	866	7	400	400	NUM
ftr-374	866	8	$	$	SYM
ftr-374	866	9	300	300	NUM
ftr-374	866	10	d	d	NOUN
ftr-374	866	11	$	$	SYM
ftr-374	866	12	400	400	NUM
ftr-374	866	13	$	$	SYM
ftr-374	866	14	400	400	NUM
ftr-374	866	15	$	$	SYM
ftr-374	866	16	1,400	1,400	NUM
ftr-374	866	17	$	$	SYM
ftr-374	866	18	700	700	NUM
ftr-374	866	19	$	$	SYM
ftr-374	866	20	1,400	1,400	NUM
ftr-374	866	21	$	$	SYM
ftr-374	866	22	1,000	1,000	NUM
ftr-374	866	23	the	the	DET
ftr-374	866	24	$	$	SYM
ftr-374	866	25	500	500	NUM
ftr-374	866	26	basis	basis	NOUN
ftr-374	866	27	in	in	ADP
ftr-374	866	28	asset	asset	NOUN
ftr-374	866	29	#	#	NOUN
ftr-374	866	30	2	2	NUM
ftr-374	866	31	,	,	PUNCT
ftr-374	866	32	as	as	SCONJ
ftr-374	866	33	adjusted	adjust	VERB
ftr-374	866	34	to	to	PART
ftr-374	866	35	reflect	reflect	VERB
ftr-374	866	36	the	the	DET
ftr-374	866	37	recognized	recognize	VERB
ftr-374	866	38	gain	gain	NOUN
ftr-374	866	39	under	under	ADP
ftr-374	866	40	section	section	NOUN
ftr-374	866	41	704(c)(1)(b),146	704(c)(1)(b),146	PROPN
ftr-374	866	42	is	be	AUX
ftr-374	866	43	decreased	decrease	VERB
ftr-374	866	44	to	to	ADP
ftr-374	866	45	$	$	SYM
ftr-374	866	46	200	200	NUM
ftr-374	866	47	to	to	ADP
ftr-374	866	48	a	a	PRON
ftr-374	866	49	in	in	ADP
ftr-374	866	50	the	the	DET
ftr-374	866	51	liquidation	liquidation	NOUN
ftr-374	866	52	distribution.147	distribution.147	NOUN
ftr-374	866	53	the	the	DET
ftr-374	866	54	loss	loss	NOUN
ftr-374	866	55	of	of	ADP
ftr-374	866	56	this	this	DET
ftr-374	866	57	basis	basis	NOUN
ftr-374	866	58	in	in	ADP
ftr-374	866	59	asset	asset	NOUN
ftr-374	866	60	#	#	SYM
ftr-374	866	61	2	2	NUM
ftr-374	866	62	creates	create	VERB
ftr-374	866	63	a	a	DET
ftr-374	866	64	$	$	SYM
ftr-374	866	65	300	300	NUM
ftr-374	866	66	disparity	disparity	NOUN
ftr-374	866	67	between	between	ADP
ftr-374	866	68	the	the	DET
ftr-374	866	69	partnership	partnership	NOUN
ftr-374	866	70	’s	’s	PART
ftr-374	866	71	inside	inside	ADJ
ftr-374	866	72	basis	basis	NOUN
ftr-374	866	73	in	in	ADP
ftr-374	866	74	assets	asset	NOUN
ftr-374	866	75	and	and	CCONJ
ftr-374	866	76	the	the	DET
ftr-374	866	77	sum	sum	NOUN
ftr-374	866	78	of	of	ADP
ftr-374	866	79	the	the	DET
ftr-374	866	80	partners	partner	NOUN
ftr-374	866	81	’	'	PUNCT
ftr-374	866	82	outside	outside	ADJ
ftr-374	866	83	bases	basis	NOUN
ftr-374	866	84	.	.	PUNCT
ftr-374	867	1	the	the	DET
ftr-374	867	2	presence	presence	NOUN
ftr-374	867	3	of	of	ADP
ftr-374	867	4	this	this	DET
ftr-374	867	5	increased	increase	VERB
ftr-374	867	6	disparity	disparity	NOUN
ftr-374	867	7	in	in	ADP
ftr-374	867	8	inside	inside	ADP
ftr-374	867	9	and	and	CCONJ
ftr-374	867	10	outside	outside	ADJ
ftr-374	867	11	bases	basis	NOUN
ftr-374	867	12	demonstrates	demonstrate	VERB
ftr-374	867	13	that	that	SCONJ
ftr-374	867	14	the	the	DET
ftr-374	867	15	proposed	propose	VERB
ftr-374	867	16	regulations	regulation	NOUN
ftr-374	867	17	accelerate	accelerate	VERB
ftr-374	867	18	partners	partner	NOUN
ftr-374	867	19	’	'	PUNCT
ftr-374	867	20	recognition	recognition	NOUN
ftr-374	867	21	of	of	ADP
ftr-374	867	22	built	build	VERB
ftr-374	867	23	-	-	PUNCT
ftr-374	867	24	in	in	ADP
ftr-374	867	25	gain	gain	NOUN
ftr-374	867	26	in	in	ADP
ftr-374	867	27	advance	advance	NOUN
ftr-374	867	28	of	of	ADP
ftr-374	867	29	a	a	DET
ftr-374	867	30	partnership	partnership	NOUN
ftr-374	867	31	level	level	NOUN
ftr-374	867	32	recognition.148	recognition.148	NOUN
ftr-374	867	33	recognition	recognition	NOUN
ftr-374	867	34	of	of	ADP
ftr-374	867	35	$	$	SYM
ftr-374	867	36	700	700	NUM
ftr-374	867	37	of	of	ADP
ftr-374	867	38	tax	tax	NOUN
ftr-374	867	39	gain	gain	NOUN
ftr-374	867	40	on	on	ADP
ftr-374	867	41	a	a	DET
ftr-374	867	42	sale	sale	NOUN
ftr-374	867	43	of	of	ADP
ftr-374	867	44	asset	asset	NOUN
ftr-374	867	45	#	#	SYM
ftr-374	867	46	1	1	NUM
ftr-374	867	47	by	by	ADP
ftr-374	867	48	the	the	DET
ftr-374	867	49	partnership	partnership	NOUN
ftr-374	867	50	would	would	AUX
ftr-374	867	51	require	require	VERB
ftr-374	867	52	the	the	DET
ftr-374	867	53	partners	partner	NOUN
ftr-374	867	54	to	to	PART
ftr-374	867	55	recognize	recognize	VERB
ftr-374	867	56	more	more	ADJ
ftr-374	867	57	tax	tax	NOUN
ftr-374	867	58	gain	gain	NOUN
ftr-374	867	59	than	than	SCONJ
ftr-374	867	60	is	be	AUX
ftr-374	867	61	reflected	reflect	VERB
ftr-374	867	62	in	in	ADP
ftr-374	867	63	the	the	DET
ftr-374	867	64	built	build	VERB
ftr-374	867	65	-	-	PUNCT
ftr-374	867	66	in	in	ADP
ftr-374	867	67	gain	gain	NOUN
ftr-374	867	68	in	in	ADP
ftr-374	867	69	their	their	PRON
ftr-374	867	70	partnership	partnership	NOUN
ftr-374	867	71	interests	interest	NOUN
ftr-374	867	72	,	,	PUNCT
ftr-374	867	73	and	and	CCONJ
ftr-374	867	74	defers	defer	VERB
ftr-374	867	75	recovery	recovery	NOUN
ftr-374	867	76	of	of	ADP
ftr-374	867	77	this	this	DET
ftr-374	867	78	excess	excess	ADJ
ftr-374	867	79	gain	gain	NOUN
ftr-374	867	80	until	until	SCONJ
ftr-374	867	81	recognized	recognize	VERB
ftr-374	867	82	as	as	ADP
ftr-374	867	83	loss	loss	NOUN
ftr-374	867	84	(	(	PUNCT
ftr-374	867	85	or	or	CCONJ
ftr-374	867	86	a	a	DET
ftr-374	867	87	reduction	reduction	NOUN
ftr-374	867	88	of	of	ADP
ftr-374	867	89	gain	gain	NOUN
ftr-374	867	90	)	)	PUNCT
ftr-374	867	91	on	on	ADP
ftr-374	867	92	disposition	disposition	NOUN
ftr-374	867	93	of	of	ADP
ftr-374	867	94	the	the	DET
ftr-374	867	95	partnership	partnership	NOUN
ftr-374	867	96	interests.149	interests.149	VERB
ftr-374	867	97	the	the	DET
ftr-374	867	98	potential	potential	ADJ
ftr-374	867	99	doubling	doubling	NOUN
ftr-374	867	100	of	of	ADP
ftr-374	867	101	tax	tax	NOUN
ftr-374	867	102	on	on	ADP
ftr-374	867	103	a	a	DET
ftr-374	867	104	partnership	partnership	NOUN
ftr-374	867	105	sale	sale	NOUN
ftr-374	867	106	of	of	ADP
ftr-374	867	107	asset	asset	NOUN
ftr-374	867	108	#	#	NOUN
ftr-374	867	109	1	1	NUM
ftr-374	867	110	can	can	AUX
ftr-374	867	111	be	be	AUX
ftr-374	867	112	avoided	avoid	VERB
ftr-374	867	113	with	with	ADP
ftr-374	867	114	a	a	DET
ftr-374	867	115	section	section	NOUN
ftr-374	867	116	734(b	734(b	NOUN
ftr-374	867	117	)	)	PUNCT
ftr-374	867	118	adjustment	adjustment	NOUN
ftr-374	867	119	under	under	ADP
ftr-374	867	120	a	a	DET
ftr-374	867	121	section	section	NOUN
ftr-374	867	122	754	754	NUM
ftr-374	867	123	election	election	NOUN
ftr-374	867	124	which	which	PRON
ftr-374	867	125	would	would	AUX
ftr-374	867	126	resolve	resolve	VERB
ftr-374	867	127	the	the	DET
ftr-374	867	128	inside	inside	NOUN
ftr-374	867	129	/	/	SYM
ftr-374	867	130	outside	outside	ADJ
ftr-374	867	131	basis	basis	NOUN
ftr-374	867	132	disparity	disparity	NOUN
ftr-374	867	133	by	by	ADP
ftr-374	867	134	increasing	increase	VERB
ftr-374	867	135	the	the	DET
ftr-374	867	136	basis	basis	NOUN
ftr-374	867	137	interest	interest	NOUN
ftr-374	867	138	as	as	ADP
ftr-374	867	139	the	the	DET
ftr-374	867	140	contributing	contribute	VERB
ftr-374	867	141	partner	partner	NOUN
ftr-374	867	142	with	with	ADP
ftr-374	867	143	respect	respect	NOUN
ftr-374	867	144	to	to	ADP
ftr-374	867	145	built	build	VERB
ftr-374	867	146	-	-	PUNCT
ftr-374	867	147	in	in	ADP
ftr-374	867	148	gains	gain	NOUN
ftr-374	867	149	an	an	DET
ftr-374	867	150	losses	loss	NOUN
ftr-374	867	151	subject	subject	ADJ
ftr-374	867	152	to	to	ADP
ftr-374	867	153	irc	irc	PROPN
ftr-374	867	154	§	§	PROPN
ftr-374	867	155	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	867	156	)	)	PUNCT
ftr-374	867	157	.	.	PUNCT
ftr-374	868	1	143	143	X
ftr-374	868	2	.	.	PUNCT
ftr-374	869	1	prop	prop	NOUN
ftr-374	869	2	.	.	PUNCT
ftr-374	870	1	reg	reg	PROPN
ftr-374	870	2	.	.	PUNCT
ftr-374	871	1	§	§	PROPN
ftr-374	871	2	1.704	1.704	NUM
ftr-374	871	3	-	-	NUM
ftr-374	871	4	4(c)(4)(ii)(f	4(c)(4)(ii)(f	NUM
ftr-374	871	5	)	)	PUNCT
ftr-374	871	6	,	,	PUNCT
ftr-374	871	7	ex	ex	X
ftr-374	871	8	.	.	PUNCT
ftr-374	871	9	(	(	PUNCT
ftr-374	871	10	1)(ii	1)(ii	NUM
ftr-374	871	11	)	)	PUNCT
ftr-374	871	12	(	(	PUNCT
ftr-374	871	13	2007	2007	NUM
ftr-374	871	14	)	)	PUNCT
ftr-374	871	15	.	.	PUNCT
ftr-374	872	1	irc	irc	AUX
ftr-374	872	2	§	§	PROPN
ftr-374	872	3	737	737	NUM
ftr-374	872	4	does	do	AUX
ftr-374	872	5	not	not	PART
ftr-374	872	6	apply	apply	VERB
ftr-374	872	7	to	to	PART
ftr-374	872	8	require	require	VERB
ftr-374	872	9	a	a	PRON
ftr-374	872	10	to	to	PART
ftr-374	872	11	recognize	recognize	VERB
ftr-374	872	12	gain	gain	VERB
ftr-374	872	13	attributable	attributable	ADJ
ftr-374	872	14	to	to	ADP
ftr-374	872	15	a	a	DET
ftr-374	872	16	’s	’s	ADJ
ftr-374	872	17	contribution	contribution	NOUN
ftr-374	872	18	of	of	ADP
ftr-374	872	19	asset	asset	NOUN
ftr-374	872	20	#	#	SYM
ftr-374	872	21	1	1	NUM
ftr-374	872	22	because	because	SCONJ
ftr-374	872	23	that	that	DET
ftr-374	872	24	property	property	NOUN
ftr-374	872	25	was	be	AUX
ftr-374	872	26	contributed	contribute	VERB
ftr-374	872	27	to	to	ADP
ftr-374	872	28	the	the	DET
ftr-374	872	29	prs1	prs1	PROPN
ftr-374	872	30	partnership	partnership	NOUN
ftr-374	872	31	more	more	ADJ
ftr-374	872	32	than	than	ADP
ftr-374	872	33	seven	seven	NUM
ftr-374	872	34	years	year	NOUN
ftr-374	872	35	preceding	precede	VERB
ftr-374	872	36	the	the	DET
ftr-374	872	37	distribution	distribution	NOUN
ftr-374	872	38	.	.	PUNCT
ftr-374	873	1	prop	prop	NOUN
ftr-374	873	2	.	.	PUNCT
ftr-374	874	1	reg	reg	PROPN
ftr-374	874	2	.	.	PUNCT
ftr-374	875	1	§	§	PROPN
ftr-374	875	2	1.737	1.737	NUM
ftr-374	875	3	-	-	SYM
ftr-374	875	4	2(b)(1)(ii)(f	2(b)(1)(ii)(f	NUM
ftr-374	875	5	)	)	PUNCT
ftr-374	875	6	,	,	PUNCT
ftr-374	875	7	ex	ex	X
ftr-374	875	8	.	.	PUNCT
ftr-374	875	9	(	(	PUNCT
ftr-374	875	10	1)(ii	1)(ii	NUM
ftr-374	875	11	)	)	PUNCT
ftr-374	875	12	.	.	PUNCT
ftr-374	876	1	144	144	NUM
ftr-374	876	2	.	.	PUNCT
ftr-374	876	3	irc	irc	PROPN
ftr-374	876	4	§	§	PROPN
ftr-374	876	5	704(c)(1)(b)(iii	704(c)(1)(b)(iii	PROPN
ftr-374	876	6	)	)	PUNCT
ftr-374	876	7	.	.	PUNCT
ftr-374	877	1	145	145	NUM
ftr-374	877	2	.	.	PUNCT
ftr-374	877	3	irc	irc	PROPN
ftr-374	877	4	§	§	PROPN
ftr-374	877	5	732(b	732(b	PROPN
ftr-374	877	6	)	)	PUNCT
ftr-374	877	7	.	.	PUNCT
ftr-374	878	1	146	146	NUM
ftr-374	878	2	.	.	PUNCT
ftr-374	878	3	irc	irc	PROPN
ftr-374	878	4	§	§	PROPN
ftr-374	878	5	704(c)(1)(b)(iii	704(c)(1)(b)(iii	PROPN
ftr-374	878	6	)	)	PUNCT
ftr-374	878	7	.	.	PUNCT
ftr-374	879	1	147	147	NUM
ftr-374	879	2	.	.	PUNCT
ftr-374	880	1	irc§	irc§	PROPN
ftr-374	880	2	732(b	732(b	NOUN
ftr-374	880	3	)	)	PUNCT
ftr-374	880	4	.	.	PUNCT
ftr-374	881	1	note	note	VERB
ftr-374	881	2	again	again	ADV
ftr-374	881	3	that	that	SCONJ
ftr-374	881	4	a	a	DET
ftr-374	881	5	ultimately	ultimately	ADV
ftr-374	881	6	exchanges	exchange	NOUN
ftr-374	881	7	in	in	ADP
ftr-374	881	8	interest	interest	NOUN
ftr-374	881	9	in	in	ADP
ftr-374	881	10	appreciated	appreciated	ADJ
ftr-374	881	11	asset	asset	NOUN
ftr-374	881	12	#	#	SYM
ftr-374	881	13	1	1	NUM
ftr-374	881	14	for	for	ADP
ftr-374	881	15	an	an	DET
ftr-374	881	16	interest	interest	NOUN
ftr-374	881	17	in	in	ADP
ftr-374	881	18	asset	asset	NOUN
ftr-374	881	19	#	#	SYM
ftr-374	881	20	2	2	NUM
ftr-374	881	21	without	without	ADP
ftr-374	881	22	recognition	recognition	NOUN
ftr-374	881	23	of	of	ADP
ftr-374	881	24	gain	gain	NOUN
ftr-374	881	25	.	.	PUNCT
ftr-374	882	1	148	148	NUM
ftr-374	882	2	.	.	PUNCT
ftr-374	883	1	this	this	DET
ftr-374	883	2	recognition	recognition	NOUN
ftr-374	883	3	may	may	AUX
ftr-374	883	4	also	also	ADV
ftr-374	883	5	be	be	AUX
ftr-374	883	6	described	describe	VERB
ftr-374	883	7	as	as	ADP
ftr-374	883	8	recognition	recognition	NOUN
ftr-374	883	9	of	of	ADP
ftr-374	883	10	built	build	VERB
ftr-374	883	11	-	-	PUNCT
ftr-374	883	12	in	in	ADP
ftr-374	883	13	gain	gain	NOUN
ftr-374	883	14	deferred	defer	VERB
ftr-374	883	15	from	from	ADP
ftr-374	883	16	the	the	DET
ftr-374	883	17	date	date	NOUN
ftr-374	883	18	of	of	ADP
ftr-374	883	19	the	the	DET
ftr-374	883	20	partnership	partnership	NOUN
ftr-374	883	21	merger	merger	NOUN
ftr-374	883	22	.	.	PUNCT
ftr-374	884	1	149	149	NUM
ftr-374	884	2	.	.	PUNCT
ftr-374	885	1	the	the	DET
ftr-374	885	2	partnership	partnership	NOUN
ftr-374	885	3	tax	tax	NOUN
ftr-374	885	4	gain	gain	NOUN
ftr-374	885	5	would	would	AUX
ftr-374	885	6	be	be	AUX
ftr-374	885	7	allocated	allocate	VERB
ftr-374	885	8	$	$	SYM
ftr-374	885	9	300	300	NUM
ftr-374	885	10	to	to	ADP
ftr-374	885	11	b	b	NOUN
ftr-374	885	12	,	,	PUNCT
ftr-374	885	13	and	and	CCONJ
ftr-374	885	14	perhaps	perhaps	ADV
ftr-374	885	15	$	$	SYM
ftr-374	885	16	200	200	NUM
ftr-374	885	17	each	each	PRON
ftr-374	885	18	to	to	ADP
ftr-374	885	19	c	c	PROPN
ftr-374	885	20	and	and	CCONJ
ftr-374	885	21	d	d	X
ftr-374	885	22	,	,	PUNCT
ftr-374	885	23	2009	2009	NUM
ftr-374	885	24	]	]	PUNCT
ftr-374	885	25	built	build	VERB
ftr-374	885	26	-	-	PUNCT
ftr-374	885	27	in	in	ADP
ftr-374	885	28	gain	gain	NOUN
ftr-374	885	29	and	and	CCONJ
ftr-374	885	30	built	build	VERB
ftr-374	885	31	-	-	PUNCT
ftr-374	885	32	in	in	ADP
ftr-374	885	33	loss	loss	NOUN
ftr-374	885	34	645	645	NUM
ftr-374	885	35	of	of	ADP
ftr-374	885	36	asset	asset	NOUN
ftr-374	885	37	#	#	SYM
ftr-374	885	38	1	1	NUM
ftr-374	885	39	to	to	ADP
ftr-374	885	40	$	$	SYM
ftr-374	885	41	500.150	500.150	NUM
ftr-374	885	42	as	as	SCONJ
ftr-374	885	43	adjusted	adjust	VERB
ftr-374	885	44	,	,	PUNCT
ftr-374	885	45	the	the	DET
ftr-374	885	46	partnership	partnership	NOUN
ftr-374	885	47	capital	capital	NOUN
ftr-374	885	48	account	account	NOUN
ftr-374	885	49	would	would	AUX
ftr-374	885	50	be	be	AUX
ftr-374	885	51	as	as	SCONJ
ftr-374	885	52	follows	follow	VERB
ftr-374	885	53	:	:	PUNCT
ftr-374	885	54	prs1partnership	prs1partnership	NOUN
ftr-374	885	55	assets	asset	NOUN
ftr-374	885	56	partners	partner	NOUN
ftr-374	885	57	’	'	PUNCT
ftr-374	885	58	capital	capital	NOUN
ftr-374	885	59	accounts	account	NOUN
ftr-374	885	60	book	book	NOUN
ftr-374	885	61	basis	basis	NOUN
ftr-374	885	62	book	book	NOUN
ftr-374	885	63	basis	basis	NOUN
ftr-374	885	64	asset	asset	NOUN
ftr-374	885	65	#	#	SYM
ftr-374	885	66	1	1	NUM
ftr-374	885	67	$	$	SYM
ftr-374	885	68	900	900	NUM
ftr-374	885	69	$	$	SYM
ftr-374	885	70	500	500	NUM
ftr-374	885	71	b	b	NOUN
ftr-374	885	72	$	$	SYM
ftr-374	885	73	600	600	NUM
ftr-374	885	74	$	$	SYM
ftr-374	885	75	300	300	NUM
ftr-374	885	76	cash	cash	NOUN
ftr-374	885	77	$	$	SYM
ftr-374	885	78	500	500	NUM
ftr-374	885	79	$	$	SYM
ftr-374	885	80	500	500	NUM
ftr-374	885	81	c	c	NOUN
ftr-374	885	82	$	$	SYM
ftr-374	885	83	400	400	NUM
ftr-374	885	84	$	$	SYM
ftr-374	885	85	300	300	NUM
ftr-374	885	86	d	d	NOUN
ftr-374	885	87	$	$	SYM
ftr-374	885	88	400	400	NUM
ftr-374	885	89	$	$	SYM
ftr-374	885	90	400	400	NUM
ftr-374	885	91	$	$	SYM
ftr-374	885	92	1,400	1,400	NUM
ftr-374	885	93	$	$	SYM
ftr-374	885	94	1,000	1,000	NUM
ftr-374	885	95	$	$	SYM
ftr-374	885	96	1,400	1,400	NUM
ftr-374	885	97	$	$	SYM
ftr-374	885	98	1,000	1,000	NUM
ftr-374	885	99	as	as	ADP
ftr-374	885	100	a	a	DET
ftr-374	885	101	consequence	consequence	NOUN
ftr-374	885	102	of	of	ADP
ftr-374	885	103	these	these	DET
ftr-374	885	104	adjustments	adjustment	NOUN
ftr-374	885	105	,	,	PUNCT
ftr-374	885	106	d	d	X
ftr-374	885	107	’s	’s	NOUN
ftr-374	885	108	book	book	NOUN
ftr-374	885	109	and	and	CCONJ
ftr-374	885	110	basis	basis	NOUN
ftr-374	885	111	accounts	account	NOUN
ftr-374	885	112	no	no	ADV
ftr-374	885	113	longer	long	ADV
ftr-374	885	114	reflect	reflect	VERB
ftr-374	885	115	a	a	DET
ftr-374	885	116	disparity	disparity	NOUN
ftr-374	885	117	.	.	PUNCT
ftr-374	886	1	b	b	NOUN
ftr-374	886	2	has	have	VERB
ftr-374	886	3	$	$	SYM
ftr-374	886	4	300	300	NUM
ftr-374	886	5	of	of	ADP
ftr-374	886	6	built	build	VERB
ftr-374	886	7	-	-	PUNCT
ftr-374	886	8	in	in	ADP
ftr-374	886	9	gain	gain	NOUN
ftr-374	886	10	that	that	PRON
ftr-374	886	11	reflects	reflect	VERB
ftr-374	886	12	b	b	PROPN
ftr-374	886	13	’s	’s	ADJ
ftr-374	886	14	share	share	NOUN
ftr-374	886	15	of	of	ADP
ftr-374	886	16	revaluation	revaluation	NOUN
ftr-374	886	17	gain	gain	NOUN
ftr-374	886	18	at	at	ADP
ftr-374	886	19	the	the	DET
ftr-374	886	20	time	time	NOUN
ftr-374	886	21	of	of	ADP
ftr-374	886	22	the	the	DET
ftr-374	886	23	merger	merger	NOUN
ftr-374	886	24	,	,	PUNCT
ftr-374	886	25	and	and	CCONJ
ftr-374	886	26	c	c	X
ftr-374	886	27	’s	’s	ADJ
ftr-374	886	28	$	$	SYM
ftr-374	886	29	100	100	NUM
ftr-374	886	30	of	of	ADP
ftr-374	886	31	built	build	VERB
ftr-374	886	32	-	-	PUNCT
ftr-374	886	33	in	in	ADP
ftr-374	886	34	gain	gain	NOUN
ftr-374	886	35	is	be	AUX
ftr-374	886	36	attributable	attributable	ADJ
ftr-374	886	37	to	to	ADP
ftr-374	886	38	c	c	PROPN
ftr-374	886	39	’s	’s	PART
ftr-374	886	40	precontribution	precontribution	NOUN
ftr-374	886	41	gain	gain	NOUN
ftr-374	886	42	with	with	ADP
ftr-374	886	43	respect	respect	NOUN
ftr-374	886	44	to	to	ADP
ftr-374	886	45	asset	asset	NOUN
ftr-374	886	46	#	#	SYM
ftr-374	886	47	2	2	NUM
ftr-374	886	48	.	.	PUNCT
ftr-374	887	1	the	the	DET
ftr-374	887	2	capital	capital	NOUN
ftr-374	887	3	account	account	NOUN
ftr-374	887	4	disparities	disparity	NOUN
ftr-374	887	5	demonstrate	demonstrate	VERB
ftr-374	887	6	that	that	SCONJ
ftr-374	887	7	on	on	ADP
ftr-374	887	8	a	a	DET
ftr-374	887	9	sale	sale	NOUN
ftr-374	887	10	of	of	ADP
ftr-374	887	11	asset	asset	NOUN
ftr-374	887	12	#	#	SYM
ftr-374	887	13	1	1	NUM
ftr-374	887	14	for	for	ADP
ftr-374	887	15	$	$	SYM
ftr-374	887	16	900	900	NUM
ftr-374	887	17	,	,	PUNCT
ftr-374	887	18	the	the	DET
ftr-374	887	19	$	$	SYM
ftr-374	887	20	400	400	NUM
ftr-374	887	21	of	of	ADP
ftr-374	887	22	tax	tax	NOUN
ftr-374	887	23	gain	gain	NOUN
ftr-374	887	24	is	be	AUX
ftr-374	887	25	appropriately	appropriately	ADV
ftr-374	887	26	allocable	allocable	ADJ
ftr-374	887	27	$	$	SYM
ftr-374	887	28	300	300	NUM
ftr-374	887	29	to	to	ADP
ftr-374	887	30	b	b	NOUN
ftr-374	887	31	and	and	CCONJ
ftr-374	887	32	$	$	SYM
ftr-374	887	33	100	100	NUM
ftr-374	887	34	to	to	ADP
ftr-374	887	35	c.	c.	PROPN
ftr-374	887	36	150	150	NUM
ftr-374	887	37	.	.	PUNCT
ftr-374	888	1	abrams	abrams	PROPN
ftr-374	888	2	,	,	PUNCT
ftr-374	888	3	supra	supra	PROPN
ftr-374	888	4	note	note	PROPN
ftr-374	888	5	82	82	NUM
ftr-374	888	6	,	,	PUNCT
ftr-374	888	7	344	344	NUM
ftr-374	888	8	,	,	PUNCT
ftr-374	888	9	notes	note	VERB
ftr-374	888	10	that	that	SCONJ
ftr-374	888	11	when	when	SCONJ
ftr-374	888	12	inside	inside	ADP
ftr-374	888	13	and	and	CCONJ
ftr-374	888	14	outside	outside	ADJ
ftr-374	888	15	basis	basis	NOUN
ftr-374	888	16	are	be	AUX
ftr-374	888	17	not	not	PART
ftr-374	888	18	equal	equal	ADJ
ftr-374	888	19	,	,	PUNCT
ftr-374	888	20	taxpayers	taxpayer	NOUN
ftr-374	888	21	can	can	AUX
ftr-374	888	22	exploit	exploit	VERB
ftr-374	888	23	the	the	DET
ftr-374	888	24	difference	difference	NOUN
ftr-374	888	25	.	.	PUNCT
ftr-374	889	1	in	in	ADP
ftr-374	889	2	this	this	DET
ftr-374	889	3	situation	situation	NOUN
ftr-374	889	4	,	,	PUNCT
ftr-374	889	5	where	where	SCONJ
ftr-374	889	6	the	the	DET
ftr-374	889	7	partner	partner	NOUN
ftr-374	889	8	’s	’s	NOUN
ftr-374	889	9	outside	outside	ADJ
ftr-374	889	10	basis	basis	NOUN
ftr-374	889	11	is	be	AUX
ftr-374	889	12	greater	great	ADJ
ftr-374	889	13	than	than	ADP
ftr-374	889	14	the	the	DET
ftr-374	889	15	partnership	partnership	NOUN
ftr-374	889	16	’s	’s	PART
ftr-374	889	17	inside	inside	ADP
ftr-374	889	18	basis	basis	NOUN
ftr-374	889	19	,	,	PUNCT
ftr-374	889	20	a	a	DET
ftr-374	889	21	sale	sale	NOUN
ftr-374	889	22	of	of	ADP
ftr-374	889	23	partnership	partnership	NOUN
ftr-374	889	24	interests	interest	NOUN
ftr-374	889	25	reduces	reduce	VERB
ftr-374	889	26	aggregate	aggregate	ADJ
ftr-374	889	27	gain	gain	NOUN
ftr-374	889	28	relative	relative	ADJ
ftr-374	889	29	to	to	ADP
ftr-374	889	30	a	a	DET
ftr-374	889	31	sale	sale	NOUN
ftr-374	889	32	of	of	ADP
ftr-374	889	33	partnership	partnership	NOUN
ftr-374	889	34	assets	asset	NOUN
ftr-374	889	35	.	.	PUNCT
ftr-374	890	1	i	i	PRON
ftr-374	890	2	d.	d.	PROPN
ftr-374	890	3	see	see	VERB
ftr-374	890	4	also	also	ADV
ftr-374	890	5	william	william	PROPN
ftr-374	890	6	d.	d.	PROPN
ftr-374	890	7	andrews	andrews	PROPN
ftr-374	890	8	,	,	PUNCT
ftr-374	890	9	colloquium	colloquium	NOUN
ftr-374	890	10	on	on	ADP
ftr-374	890	11	partnership	partnership	NOUN
ftr-374	890	12	taxation	taxation	NOUN
ftr-374	890	13	:	:	PUNCT
ftr-374	890	14	inside	inside	ADP
ftr-374	890	15	basis	basis	NOUN
ftr-374	890	16	adjustments	adjustment	NOUN
ftr-374	890	17	and	and	CCONJ
ftr-374	890	18	hot	hot	ADJ
ftr-374	890	19	asset	asset	NOUN
ftr-374	890	20	exchanges	exchange	NOUN
ftr-374	890	21	in	in	ADP
ftr-374	890	22	partnership	partnership	NOUN
ftr-374	890	23	distributions	distribution	NOUN
ftr-374	890	24	,	,	PUNCT
ftr-374	890	25	47	47	NUM
ftr-374	890	26	tax	tax	NOUN
ftr-374	890	27	law	law	NOUN
ftr-374	890	28	rev	rev	VERB
ftr-374	890	29	.	.	PROPN
ftr-374	890	30	3	3	NUM
ftr-374	890	31	,	,	PUNCT
ftr-374	890	32	10	10	NUM
ftr-374	890	33	(	(	PUNCT
ftr-374	890	34	1991	1991	NUM
ftr-374	890	35	)	)	PUNCT
ftr-374	890	36	,	,	PUNCT
ftr-374	890	37	“	"	PUNCT
ftr-374	890	38	inside	inside	ADP
ftr-374	890	39	and	and	CCONJ
ftr-374	890	40	outside	outside	ADJ
ftr-374	890	41	basis	basis	NOUN
ftr-374	890	42	should	should	AUX
ftr-374	890	43	be	be	AUX
ftr-374	890	44	the	the	DET
ftr-374	890	45	same	same	ADJ
ftr-374	890	46	because	because	SCONJ
ftr-374	890	47	they	they	PRON
ftr-374	890	48	are	be	AUX
ftr-374	890	49	essentially	essentially	ADV
ftr-374	890	50	the	the	DET
ftr-374	890	51	same	same	ADJ
ftr-374	890	52	thing	thing	NOUN
ftr-374	890	53	,	,	PUNCT
ftr-374	890	54	just	just	ADV
ftr-374	890	55	divided	divide	VERB
ftr-374	890	56	up	up	ADP
ftr-374	890	57	or	or	CCONJ
ftr-374	890	58	allocated	allocate	VERB
ftr-374	890	59	differently	differently	ADV
ftr-374	890	60	.	.	PUNCT
ftr-374	890	61	”	"	PUNCT
ftr-374	891	1	professor	professor	NOUN
ftr-374	891	2	abrams	abrams	PROPN
ftr-374	891	3	recommends	recommend	VERB
ftr-374	891	4	that	that	SCONJ
ftr-374	891	5	§	§	PROPN
ftr-374	891	6	743(b	743(b	PROPN
ftr-374	891	7	)	)	PUNCT
ftr-374	891	8	adjustments	adjustment	NOUN
ftr-374	891	9	be	be	VERB
ftr-374	891	10	allocable	allocable	ADJ
ftr-374	891	11	only	only	ADV
ftr-374	891	12	to	to	ADP
ftr-374	891	13	the	the	DET
ftr-374	891	14	partner	partner	NOUN
ftr-374	891	15	to	to	PART
ftr-374	891	16	whom	whom	PRON
ftr-374	891	17	distributions	distribution	VERB
ftr-374	891	18	trigger	trigger	VERB
ftr-374	891	19	the	the	DET
ftr-374	891	20	adjustment	adjustment	NOUN
ftr-374	891	21	,	,	PUNCT
ftr-374	891	22	as	as	SCONJ
ftr-374	891	23	is	be	AUX
ftr-374	891	24	the	the	DET
ftr-374	891	25	case	case	NOUN
ftr-374	891	26	with	with	ADP
ftr-374	891	27	§	§	PROPN
ftr-374	891	28	743(b	743(b	PROPN
ftr-374	891	29	)	)	PUNCT
ftr-374	891	30	adjustments	adjustment	NOUN
ftr-374	891	31	that	that	PRON
ftr-374	891	32	are	be	AUX
ftr-374	891	33	made	make	VERB
ftr-374	891	34	in	in	ADP
ftr-374	891	35	the	the	DET
ftr-374	891	36	case	case	NOUN
ftr-374	891	37	of	of	ADP
ftr-374	891	38	a	a	DET
ftr-374	891	39	sale	sale	NOUN
ftr-374	891	40	or	or	CCONJ
ftr-374	891	41	exchange	exchange	NOUN
ftr-374	891	42	of	of	ADP
ftr-374	891	43	a	a	DET
ftr-374	891	44	partnership	partnership	NOUN
ftr-374	891	45	interest	interest	NOUN
ftr-374	891	46	,	,	PUNCT
ftr-374	891	47	in	in	ADP
ftr-374	891	48	order	order	NOUN
ftr-374	891	49	to	to	PART
ftr-374	891	50	avoid	avoid	VERB
ftr-374	891	51	shifting	shift	VERB
ftr-374	891	52	the	the	DET
ftr-374	891	53	benefits	benefit	NOUN
ftr-374	891	54	or	or	CCONJ
ftr-374	891	55	burdens	burden	NOUN
ftr-374	891	56	of	of	ADP
ftr-374	891	57	the	the	DET
ftr-374	891	58	adjustment	adjustment	NOUN
ftr-374	891	59	to	to	ADP
ftr-374	891	60	other	other	ADJ
ftr-374	891	61	partners	partner	NOUN
ftr-374	891	62	.	.	PUNCT
ftr-374	892	1	abrams	abrams	PROPN
ftr-374	892	2	,	,	PUNCT
ftr-374	892	3	supra	supra	PROPN
ftr-374	892	4	note	note	PROPN
ftr-374	892	5	82	82	NUM
ftr-374	892	6	,	,	PUNCT
ftr-374	892	7	344	344	NUM
ftr-374	892	8	,	,	PUNCT
ftr-374	892	9	351	351	NUM
ftr-374	892	10	.	.	PUNCT
ftr-374	893	1	in	in	ADP
ftr-374	893	2	the	the	DET
ftr-374	893	3	case	case	NOUN
ftr-374	893	4	of	of	ADP
ftr-374	893	5	non	non	ADJ
ftr-374	893	6	-	-	ADJ
ftr-374	893	7	pro	pro	ADJ
ftr-374	893	8	rata	rata	ADJ
ftr-374	893	9	current	current	ADJ
ftr-374	893	10	distributions	distribution	NOUN
ftr-374	893	11	,	,	PUNCT
ftr-374	893	12	professor	professor	NOUN
ftr-374	893	13	abrams	abrams	PROPN
ftr-374	893	14	recommends	recommend	VERB
ftr-374	893	15	remedial	remedial	ADJ
ftr-374	893	16	allocations	allocation	NOUN
ftr-374	893	17	of	of	ADP
ftr-374	893	18	gain	gain	NOUN
ftr-374	893	19	to	to	ADP
ftr-374	893	20	the	the	DET
ftr-374	893	21	non	non	ADJ
ftr-374	893	22	-	-	ADJ
ftr-374	893	23	distributee	distributee	ADJ
ftr-374	893	24	partner	partner	NOUN
ftr-374	893	25	and	and	CCONJ
ftr-374	893	26	loss	loss	NOUN
ftr-374	893	27	to	to	ADP
ftr-374	893	28	the	the	DET
ftr-374	893	29	distributee	distributee	NOUN
ftr-374	893	30	partner	partner	NOUN
ftr-374	893	31	(	(	PUNCT
ftr-374	893	32	which	which	PRON
ftr-374	893	33	has	have	VERB
ftr-374	893	34	the	the	DET
ftr-374	893	35	disadvantage	disadvantage	NOUN
ftr-374	893	36	of	of	ADP
ftr-374	893	37	creating	create	VERB
ftr-374	893	38	negative	negative	ADJ
ftr-374	893	39	basis	basis	NOUN
ftr-374	893	40	)	)	PUNCT
ftr-374	893	41	.	.	PUNCT
ftr-374	894	1	professor	professor	NOUN
ftr-374	894	2	karen	karen	PROPN
ftr-374	894	3	burke	burke	PROPN
ftr-374	894	4	suggests	suggest	VERB
ftr-374	894	5	that	that	SCONJ
ftr-374	894	6	the	the	DET
ftr-374	894	7	same	same	ADJ
ftr-374	894	8	result	result	NOUN
ftr-374	894	9	can	can	AUX
ftr-374	894	10	be	be	AUX
ftr-374	894	11	achieved	achieve	VERB
ftr-374	894	12	with	with	ADP
ftr-374	894	13	a	a	DET
ftr-374	894	14	deemed	deem	VERB
ftr-374	894	15	sale	sale	NOUN
ftr-374	894	16	approach	approach	NOUN
ftr-374	894	17	under	under	ADP
ftr-374	894	18	which	which	PRON
ftr-374	894	19	the	the	DET
ftr-374	894	20	non	non	ADJ
ftr-374	894	21	-	-	ADJ
ftr-374	894	22	distributee	distributee	ADJ
ftr-374	894	23	partner	partner	NOUN
ftr-374	894	24	is	be	AUX
ftr-374	894	25	treated	treat	VERB
ftr-374	894	26	as	as	ADP
ftr-374	894	27	selling	sell	VERB
ftr-374	894	28	the	the	DET
ftr-374	894	29	partner	partner	NOUN
ftr-374	894	30	’s	’s	PART
ftr-374	894	31	interest	interest	NOUN
ftr-374	894	32	in	in	ADP
ftr-374	894	33	distributed	distribute	VERB
ftr-374	894	34	property	property	NOUN
ftr-374	894	35	(	(	PUNCT
ftr-374	894	36	an	an	DET
ftr-374	894	37	aggregate	aggregate	ADJ
ftr-374	894	38	approach	approach	NOUN
ftr-374	894	39	)	)	PUNCT
ftr-374	894	40	in	in	ADP
ftr-374	894	41	a	a	DET
ftr-374	894	42	taxable	taxable	ADJ
ftr-374	894	43	transaction	transaction	NOUN
ftr-374	894	44	.	.	PUNCT
ftr-374	895	1	karen	karen	PROPN
ftr-374	895	2	c.	c.	PROPN
ftr-374	895	3	burke	burke	PROPN
ftr-374	895	4	,	,	PUNCT
ftr-374	895	5	repairing	repair	VERB
ftr-374	895	6	inside	inside	ADJ
ftr-374	895	7	basis	basis	NOUN
ftr-374	895	8	adjustments	adjustment	NOUN
ftr-374	895	9	,	,	PUNCT
ftr-374	895	10	58	58	NUM
ftr-374	895	11	tax	tax	NOUN
ftr-374	895	12	law	law	NOUN
ftr-374	895	13	.	.	PUNCT
ftr-374	896	1	639	639	NUM
ftr-374	896	2	,	,	PUNCT
ftr-374	896	3	645	645	NUM
ftr-374	896	4	-	-	SYM
ftr-374	896	5	646	646	NUM
ftr-374	896	6	(	(	PUNCT
ftr-374	896	7	2007	2007	NUM
ftr-374	896	8	)	)	PUNCT
ftr-374	896	9	.	.	PUNCT
ftr-374	897	1	citing	cite	VERB
ftr-374	897	2	andrews	andrews	PROPN
ftr-374	897	3	,	,	PUNCT
ftr-374	897	4	supra	supra	PROPN
ftr-374	897	5	at	at	ADP
ftr-374	897	6	66	66	NUM
ftr-374	897	7	,	,	PUNCT
ftr-374	897	8	professor	professor	NOUN
ftr-374	897	9	burke	burke	PROPN
ftr-374	897	10	also	also	ADV
ftr-374	897	11	points	point	VERB
ftr-374	897	12	out	out	ADP
ftr-374	897	13	that	that	SCONJ
ftr-374	897	14	a	a	DET
ftr-374	897	15	partial	partial	ADJ
ftr-374	897	16	liquidation	liquidation	NOUN
ftr-374	897	17	approach	approach	NOUN
ftr-374	897	18	,	,	PUNCT
ftr-374	897	19	treating	treat	VERB
ftr-374	897	20	a	a	DET
ftr-374	897	21	non	non	ADJ
ftr-374	897	22	-	-	ADJ
ftr-374	897	23	pro	pro	ADJ
ftr-374	897	24	rata	rata	ADJ
ftr-374	897	25	distribution	distribution	NOUN
ftr-374	897	26	to	to	ADP
ftr-374	897	27	a	a	DET
ftr-374	897	28	continuing	continue	VERB
ftr-374	897	29	partner	partner	NOUN
ftr-374	897	30	as	as	ADP
ftr-374	897	31	a	a	DET
ftr-374	897	32	partial	partial	ADJ
ftr-374	897	33	liquidation	liquidation	NOUN
ftr-374	897	34	of	of	ADP
ftr-374	897	35	the	the	DET
ftr-374	897	36	partner	partner	NOUN
ftr-374	897	37	’s	’s	PART
ftr-374	897	38	interest	interest	NOUN
ftr-374	897	39	,	,	PUNCT
ftr-374	897	40	coupled	couple	VERB
ftr-374	897	41	with	with	ADP
ftr-374	897	42	a	a	DET
ftr-374	897	43	mandatory	mandatory	ADJ
ftr-374	897	44	§	§	PROPN
ftr-374	897	45	734(b	734(b	PROPN
ftr-374	897	46	)	)	PUNCT
ftr-374	897	47	adjustment	adjustment	NOUN
ftr-374	897	48	would	would	AUX
ftr-374	897	49	reach	reach	VERB
ftr-374	897	50	the	the	DET
ftr-374	897	51	correct	correct	ADJ
ftr-374	897	52	allocation	allocation	NOUN
ftr-374	897	53	of	of	ADP
ftr-374	897	54	built	build	VERB
ftr-374	897	55	-	-	PUNCT
ftr-374	897	56	in	in	ADP
ftr-374	897	57	gains	gain	NOUN
ftr-374	897	58	or	or	CCONJ
ftr-374	897	59	losses	loss	NOUN
ftr-374	897	60	.	.	PUNCT
ftr-374	898	1	i	i	PRON
ftr-374	898	2	d.	d.	PROPN
ftr-374	898	3	at	at	ADP
ftr-374	898	4	657	657	NUM
ftr-374	898	5	.	.	PUNCT
ftr-374	899	1	both	both	PRON
ftr-374	899	2	of	of	ADP
ftr-374	899	3	these	these	DET
ftr-374	899	4	recommendations	recommendation	NOUN
ftr-374	899	5	have	have	VERB
ftr-374	899	6	the	the	DET
ftr-374	899	7	obvious	obvious	ADJ
ftr-374	899	8	disadvantage	disadvantage	NOUN
ftr-374	899	9	of	of	ADP
ftr-374	899	10	triggering	trigger	VERB
ftr-374	899	11	recognition	recognition	NOUN
ftr-374	899	12	of	of	ADP
ftr-374	899	13	gain	gain	NOUN
ftr-374	899	14	on	on	ADP
ftr-374	899	15	distributions	distribution	NOUN
ftr-374	899	16	,	,	PUNCT
ftr-374	899	17	which	which	PRON
ftr-374	899	18	does	do	AUX
ftr-374	899	19	not	not	PART
ftr-374	899	20	occur	occur	VERB
ftr-374	899	21	under	under	ADP
ftr-374	899	22	the	the	DET
ftr-374	899	23	current	current	ADJ
ftr-374	899	24	statutory	statutory	ADJ
ftr-374	899	25	scheme	scheme	NOUN
ftr-374	899	26	except	except	SCONJ
ftr-374	899	27	in	in	ADP
ftr-374	899	28	the	the	DET
ftr-374	899	29	case	case	NOUN
ftr-374	899	30	of	of	ADP
ftr-374	899	31	a	a	DET
ftr-374	899	32	distribution	distribution	NOUN
ftr-374	899	33	of	of	ADP
ftr-374	899	34	money	money	NOUN
ftr-374	899	35	(	(	PUNCT
ftr-374	899	36	or	or	CCONJ
ftr-374	899	37	release	release	NOUN
ftr-374	899	38	of	of	ADP
ftr-374	899	39	debt	debt	NOUN
ftr-374	899	40	)	)	PUNCT
ftr-374	899	41	in	in	ADP
ftr-374	899	42	excess	excess	NOUN
ftr-374	899	43	of	of	ADP
ftr-374	899	44	the	the	DET
ftr-374	899	45	distributee	distributee	NOUN
ftr-374	899	46	’s	’s	PART
ftr-374	899	47	basis	basis	NOUN
ftr-374	899	48	.	.	PUNCT
ftr-374	900	1	see	see	VERB
ftr-374	900	2	also	also	ADV
ftr-374	900	3	leigh	leigh	PROPN
ftr-374	900	4	osofsky	osofsky	ADJ
ftr-374	900	5	,	,	PUNCT
ftr-374	900	6	solving	solve	VERB
ftr-374	900	7	section	section	NOUN
ftr-374	900	8	734(b	734(b	PROPN
ftr-374	900	9	)	)	PUNCT
ftr-374	900	10	,	,	PUNCT
ftr-374	900	11	60	60	NUM
ftr-374	900	12	tax	tax	NOUN
ftr-374	900	13	law	law	NOUN
ftr-374	900	14	.	.	PUNCT
ftr-374	901	1	473	473	NUM
ftr-374	901	2	(	(	PUNCT
ftr-374	901	3	2007	2007	NUM
ftr-374	901	4	)	)	PUNCT
ftr-374	901	5	.	.	PUNCT
ftr-374	902	1	646	646	NUM
ftr-374	902	2	florida	florida	PROPN
ftr-374	902	3	tax	tax	NOUN
ftr-374	902	4	review	review	NOUN
ftr-374	902	5	[	[	X
ftr-374	902	6	vol	vol	NOUN
ftr-374	902	7	.	.	PUNCT
ftr-374	902	8	9:6	9:6	NUM
ftr-374	902	9	rather	rather	ADV
ftr-374	902	10	than	than	ADP
ftr-374	902	11	limiting	limit	VERB
ftr-374	902	12	the	the	DET
ftr-374	902	13	amount	amount	NOUN
ftr-374	902	14	of	of	ADP
ftr-374	902	15	built	build	VERB
ftr-374	902	16	-	-	PUNCT
ftr-374	902	17	in	in	ADP
ftr-374	902	18	gain	gain	NOUN
ftr-374	902	19	subject	subject	ADJ
ftr-374	902	20	to	to	ADP
ftr-374	902	21	sections	section	NOUN
ftr-374	902	22	704(c)(1)(b	704(c)(1)(b	NUM
ftr-374	902	23	)	)	PUNCT
ftr-374	902	24	and	and	CCONJ
ftr-374	902	25	737	737	NUM
ftr-374	902	26	to	to	ADP
ftr-374	902	27	revaluation	revaluation	NOUN
ftr-374	902	28	gain	gain	NOUN
ftr-374	902	29	created	create	VERB
ftr-374	902	30	at	at	ADP
ftr-374	902	31	the	the	DET
ftr-374	902	32	time	time	NOUN
ftr-374	902	33	of	of	ADP
ftr-374	902	34	an	an	DET
ftr-374	902	35	assets	asset	NOUN
ftr-374	902	36	-	-	PUNCT
ftr-374	902	37	over	over	ADP
ftr-374	902	38	merger	merger	NOUN
ftr-374	903	1	,	,	PUNCT
ftr-374	903	2	the	the	DET
ftr-374	903	3	proposed	propose	VERB
ftr-374	903	4	regulations	regulation	NOUN
ftr-374	903	5	might	might	AUX
ftr-374	903	6	have	have	AUX
ftr-374	903	7	restarted	restart	VERB
ftr-374	903	8	the	the	DET
ftr-374	903	9	seven	seven	NUM
ftr-374	903	10	year	year	NOUN
ftr-374	903	11	period	period	NOUN
ftr-374	903	12	with	with	ADP
ftr-374	903	13	respect	respect	NOUN
ftr-374	903	14	to	to	ADP
ftr-374	903	15	the	the	DET
ftr-374	903	16	full	full	ADJ
ftr-374	903	17	amount	amount	NOUN
ftr-374	903	18	of	of	ADP
ftr-374	903	19	built	build	VERB
ftr-374	903	20	-	-	PUNCT
ftr-374	903	21	in	in	ADP
ftr-374	903	22	gain	gain	NOUN
ftr-374	903	23	or	or	CCONJ
ftr-374	903	24	loss	loss	NOUN
ftr-374	903	25	as	as	ADP
ftr-374	903	26	of	of	ADP
ftr-374	903	27	the	the	DET
ftr-374	903	28	date	date	NOUN
ftr-374	903	29	of	of	ADP
ftr-374	903	30	the	the	DET
ftr-374	903	31	merger	merger	NOUN
ftr-374	903	32	.	.	PUNCT
ftr-374	904	1	indeed	indeed	ADV
ftr-374	904	2	,	,	PUNCT
ftr-374	904	3	section	section	NOUN
ftr-374	904	4	704(c)(1	704(c)(1	NUM
ftr-374	904	5	)	)	PUNCT
ftr-374	904	6	refers	refer	VERB
ftr-374	904	7	to	to	ADP
ftr-374	904	8	property	property	NOUN
ftr-374	904	9	contributed	contribute	VERB
ftr-374	904	10	to	to	ADP
ftr-374	904	11	a	a	DET
ftr-374	904	12	partnership	partnership	NOUN
ftr-374	904	13	by	by	ADP
ftr-374	904	14	a	a	DET
ftr-374	904	15	partner.151	partner.151	NOUN
ftr-374	904	16	if	if	SCONJ
ftr-374	904	17	property	property	NOUN
ftr-374	904	18	received	receive	VERB
ftr-374	904	19	by	by	ADP
ftr-374	904	20	the	the	DET
ftr-374	904	21	continuing	continue	VERB
ftr-374	904	22	partnership	partnership	NOUN
ftr-374	904	23	from	from	ADP
ftr-374	904	24	the	the	DET
ftr-374	904	25	transferring	transferring	NOUN
ftr-374	904	26	partnership	partnership	NOUN
ftr-374	904	27	or	or	CCONJ
ftr-374	904	28	partners	partner	NOUN
ftr-374	904	29	is	be	AUX
ftr-374	904	30	treated	treat	VERB
ftr-374	904	31	as	as	SCONJ
ftr-374	904	32	contributed	contribute	VERB
ftr-374	904	33	to	to	ADP
ftr-374	904	34	the	the	DET
ftr-374	904	35	partnership	partnership	NOUN
ftr-374	904	36	,	,	PUNCT
ftr-374	904	37	then	then	ADV
ftr-374	904	38	the	the	DET
ftr-374	904	39	express	express	ADJ
ftr-374	904	40	language	language	NOUN
ftr-374	904	41	of	of	ADP
ftr-374	904	42	section	section	NOUN
ftr-374	904	43	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	904	44	)	)	PUNCT
ftr-374	904	45	would	would	AUX
ftr-374	904	46	seem	seem	VERB
ftr-374	904	47	to	to	PART
ftr-374	904	48	apply	apply	VERB
ftr-374	904	49	to	to	ADP
ftr-374	904	50	all	all	PRON
ftr-374	904	51	of	of	ADP
ftr-374	904	52	the	the	DET
ftr-374	904	53	built	build	VERB
ftr-374	904	54	-	-	PUNCT
ftr-374	904	55	in	in	ADP
ftr-374	904	56	gain	gain	NOUN
ftr-374	904	57	inherent	inherent	ADJ
ftr-374	904	58	in	in	ADP
ftr-374	904	59	the	the	DET
ftr-374	904	60	property	property	NOUN
ftr-374	904	61	at	at	ADP
ftr-374	904	62	the	the	DET
ftr-374	904	63	time	time	NOUN
ftr-374	904	64	of	of	ADP
ftr-374	904	65	contribution	contribution	NOUN
ftr-374	904	66	,	,	PUNCT
ftr-374	904	67	not	not	PART
ftr-374	904	68	just	just	ADV
ftr-374	904	69	gain	gain	VERB
ftr-374	904	70	attributable	attributable	ADJ
ftr-374	904	71	to	to	ADP
ftr-374	904	72	the	the	DET
ftr-374	904	73	period	period	NOUN
ftr-374	904	74	the	the	DET
ftr-374	904	75	property	property	NOUN
ftr-374	904	76	is	be	AUX
ftr-374	904	77	held	hold	VERB
ftr-374	904	78	by	by	ADP
ftr-374	904	79	the	the	DET
ftr-374	904	80	transferring	transferring	NOUN
ftr-374	904	81	partnership	partnership	NOUN
ftr-374	904	82	.	.	PUNCT
ftr-374	905	1	thus	thus	ADV
ftr-374	905	2	,	,	PUNCT
ftr-374	905	3	in	in	ADP
ftr-374	905	4	the	the	DET
ftr-374	905	5	example	example	NOUN
ftr-374	905	6	above	above	ADV
ftr-374	905	7	,	,	PUNCT
ftr-374	905	8	under	under	ADP
ftr-374	905	9	this	this	DET
ftr-374	905	10	approach	approach	NOUN
ftr-374	905	11	c	c	NOUN
ftr-374	905	12	would	would	AUX
ftr-374	905	13	be	be	AUX
ftr-374	905	14	required	require	VERB
ftr-374	905	15	to	to	PART
ftr-374	905	16	recognize	recognize	VERB
ftr-374	905	17	c	c	PROPN
ftr-374	905	18	’s	’s	PART
ftr-374	905	19	$	$	SYM
ftr-374	905	20	100	100	NUM
ftr-374	905	21	of	of	ADP
ftr-374	905	22	pre	pre	ADJ
ftr-374	905	23	-	-	NOUN
ftr-374	905	24	contribution	contribution	ADJ
ftr-374	905	25	gain	gain	NOUN
ftr-374	905	26	with	with	ADP
ftr-374	905	27	respect	respect	NOUN
ftr-374	905	28	to	to	ADP
ftr-374	905	29	asset	asset	NOUN
ftr-374	905	30	#	#	SYM
ftr-374	905	31	2	2	NUM
ftr-374	905	32	in	in	ADP
ftr-374	905	33	addition	addition	NOUN
ftr-374	905	34	to	to	ADP
ftr-374	905	35	c	c	PROPN
ftr-374	905	36	’s	’s	PART
ftr-374	905	37	share	share	NOUN
ftr-374	905	38	of	of	ADP
ftr-374	905	39	the	the	DET
ftr-374	905	40	$	$	SYM
ftr-374	905	41	400	400	NUM
ftr-374	905	42	revaluation	revaluation	NOUN
ftr-374	905	43	gain	gain	NOUN
ftr-374	905	44	arising	arise	VERB
ftr-374	905	45	prior	prior	ADV
ftr-374	905	46	to	to	ADP
ftr-374	905	47	the	the	DET
ftr-374	905	48	merger	merger	NOUN
ftr-374	905	49	.	.	PUNCT
ftr-374	906	1	such	such	DET
ftr-374	906	2	an	an	DET
ftr-374	906	3	approach	approach	NOUN
ftr-374	906	4	would	would	AUX
ftr-374	906	5	capture	capture	VERB
ftr-374	906	6	all	all	PRON
ftr-374	906	7	of	of	ADP
ftr-374	906	8	c	c	NOUN
ftr-374	906	9	’s	’s	NOUN
ftr-374	906	10	builtin	builtin	NOUN
ftr-374	906	11	gain	gain	NOUN
ftr-374	906	12	within	within	ADP
ftr-374	906	13	c	c	PROPN
ftr-374	906	14	’s	’s	NOUN
ftr-374	906	15	partnership	partnership	NOUN
ftr-374	906	16	interest	interest	NOUN
ftr-374	906	17	,	,	PUNCT
ftr-374	906	18	which	which	PRON
ftr-374	906	19	may	may	AUX
ftr-374	906	20	be	be	AUX
ftr-374	906	21	appropriate	appropriate	ADJ
ftr-374	906	22	as	as	SCONJ
ftr-374	906	23	c	c	NOUN
ftr-374	906	24	exchanges	exchange	NOUN
ftr-374	906	25	an	an	DET
ftr-374	906	26	interest	interest	NOUN
ftr-374	906	27	in	in	ADP
ftr-374	906	28	asset	asset	NOUN
ftr-374	906	29	#	#	SYM
ftr-374	906	30	2	2	NUM
ftr-374	906	31	for	for	ADP
ftr-374	906	32	an	an	DET
ftr-374	906	33	interest	interest	NOUN
ftr-374	906	34	in	in	ADP
ftr-374	906	35	asset	asset	NOUN
ftr-374	906	36	#	#	SYM
ftr-374	906	37	1	1	NUM
ftr-374	906	38	.	.	PUNCT
ftr-374	907	1	d	d	NOUN
ftr-374	907	2	would	would	AUX
ftr-374	907	3	be	be	AUX
ftr-374	907	4	required	require	VERB
ftr-374	907	5	to	to	PART
ftr-374	907	6	recognize	recognize	VERB
ftr-374	907	7	d	d	PROPN
ftr-374	907	8	’s	’s	PART
ftr-374	907	9	revaluation	revaluation	NOUN
ftr-374	907	10	gain	gain	NOUN
ftr-374	907	11	identified	identify	VERB
ftr-374	907	12	at	at	ADP
ftr-374	907	13	the	the	DET
ftr-374	907	14	time	time	NOUN
ftr-374	907	15	of	of	ADP
ftr-374	907	16	the	the	DET
ftr-374	907	17	merger	merger	NOUN
ftr-374	907	18	.	.	PUNCT
ftr-374	908	1	the	the	DET
ftr-374	908	2	resulting	result	VERB
ftr-374	908	3	partnership	partnership	NOUN
ftr-374	908	4	capital	capital	NOUN
ftr-374	908	5	account	account	NOUN
ftr-374	908	6	would	would	AUX
ftr-374	908	7	be	be	AUX
ftr-374	908	8	as	as	SCONJ
ftr-374	908	9	follows	follow	VERB
ftr-374	908	10	:	:	PUNCT
ftr-374	908	11	prs1partnership	prs1partnership	NOUN
ftr-374	908	12	assets	asset	NOUN
ftr-374	908	13	partners	partner	NOUN
ftr-374	908	14	’	'	PUNCT
ftr-374	908	15	capital	capital	NOUN
ftr-374	908	16	accounts	account	NOUN
ftr-374	908	17	book	book	NOUN
ftr-374	908	18	basis	basis	NOUN
ftr-374	908	19	book	book	NOUN
ftr-374	908	20	basis	basis	NOUN
ftr-374	908	21	asset	asset	NOUN
ftr-374	908	22	#	#	SYM
ftr-374	908	23	1	1	NUM
ftr-374	908	24	$	$	SYM
ftr-374	908	25	900	900	NUM
ftr-374	908	26	$	$	SYM
ftr-374	908	27	200	200	NUM
ftr-374	908	28	b	b	NUM
ftr-374	908	29	$	$	SYM
ftr-374	908	30	600	600	NUM
ftr-374	908	31	$	$	SYM
ftr-374	908	32	300	300	NUM
ftr-374	908	33	cash	cash	NOUN
ftr-374	908	34	$	$	SYM
ftr-374	908	35	500	500	NUM
ftr-374	908	36	$	$	SYM
ftr-374	908	37	500	500	NUM
ftr-374	908	38	c	c	NOUN
ftr-374	908	39	$	$	SYM
ftr-374	908	40	400	400	NUM
ftr-374	908	41	$	$	SYM
ftr-374	908	42	400	400	NUM
ftr-374	908	43	d	d	NOUN
ftr-374	908	44	$	$	SYM
ftr-374	908	45	400	400	NUM
ftr-374	908	46	$	$	SYM
ftr-374	908	47	400	400	NUM
ftr-374	908	48	$	$	SYM
ftr-374	908	49	1,400	1,400	NUM
ftr-374	908	50	$	$	SYM
ftr-374	908	51	700	700	NUM
ftr-374	908	52	$	$	SYM
ftr-374	908	53	1,400	1,400	NUM
ftr-374	908	54	$	$	SYM
ftr-374	908	55	1,100	1,100	NUM
ftr-374	908	56	with	with	ADP
ftr-374	908	57	a	a	DET
ftr-374	908	58	section	section	NOUN
ftr-374	908	59	754	754	NUM
ftr-374	908	60	election	election	NOUN
ftr-374	908	61	and	and	CCONJ
ftr-374	908	62	a	a	DET
ftr-374	908	63	section	section	NOUN
ftr-374	908	64	734(b	734(b	NOUN
ftr-374	908	65	)	)	PUNCT
ftr-374	908	66	increase	increase	NOUN
ftr-374	908	67	in	in	ADP
ftr-374	908	68	the	the	DET
ftr-374	908	69	basis	basis	NOUN
ftr-374	908	70	of	of	ADP
ftr-374	908	71	asset	asset	NOUN
ftr-374	908	72	#	#	SYM
ftr-374	908	73	1	1	NUM
ftr-374	908	74	,	,	PUNCT
ftr-374	908	75	the	the	DET
ftr-374	908	76	partnership	partnership	NOUN
ftr-374	908	77	capital	capital	NOUN
ftr-374	908	78	account	account	NOUN
ftr-374	908	79	would	would	AUX
ftr-374	908	80	be	be	AUX
ftr-374	908	81	as	as	SCONJ
ftr-374	908	82	follows	follow	VERB
ftr-374	908	83	:	:	PUNCT
ftr-374	908	84	prs1partnership	prs1partnership	NOUN
ftr-374	908	85	assets	asset	NOUN
ftr-374	908	86	partners	partner	NOUN
ftr-374	908	87	’	'	PUNCT
ftr-374	908	88	capital	capital	NOUN
ftr-374	908	89	accounts	account	NOUN
ftr-374	908	90	book	book	NOUN
ftr-374	908	91	basis	basis	NOUN
ftr-374	908	92	book	book	NOUN
ftr-374	908	93	basis	basis	NOUN
ftr-374	908	94	asset	asset	NOUN
ftr-374	908	95	#	#	SYM
ftr-374	908	96	1	1	NUM
ftr-374	908	97	$	$	SYM
ftr-374	908	98	900	900	NUM
ftr-374	908	99	$	$	SYM
ftr-374	908	100	600	600	NUM
ftr-374	908	101	b	b	NUM
ftr-374	908	102	$	$	SYM
ftr-374	908	103	600	600	NUM
ftr-374	908	104	$	$	SYM
ftr-374	908	105	300	300	NUM
ftr-374	908	106	cash	cash	NOUN
ftr-374	908	107	$	$	SYM
ftr-374	908	108	500	500	NUM
ftr-374	908	109	$	$	SYM
ftr-374	908	110	500	500	NUM
ftr-374	908	111	c	c	NOUN
ftr-374	908	112	$	$	SYM
ftr-374	908	113	400	400	NUM
ftr-374	908	114	$	$	SYM
ftr-374	908	115	400	400	NUM
ftr-374	908	116	d	d	NOUN
ftr-374	908	117	$	$	SYM
ftr-374	908	118	400	400	NUM
ftr-374	908	119	$	$	SYM
ftr-374	908	120	400	400	NUM
ftr-374	908	121	$	$	SYM
ftr-374	908	122	1,400	1,400	NUM
ftr-374	908	123	$	$	SYM
ftr-374	908	124	1,100	1,100	NUM
ftr-374	908	125	$	$	SYM
ftr-374	908	126	1,400	1,400	NUM
ftr-374	908	127	$	$	SYM
ftr-374	908	128	1,100	1,100	NUM
ftr-374	908	129	151	151	NUM
ftr-374	908	130	.	.	PUNCT
ftr-374	909	1	section	section	NOUN
ftr-374	909	2	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	909	3	)	)	PUNCT
ftr-374	909	4	provides	provide	VERB
ftr-374	909	5	,	,	PUNCT
ftr-374	909	6	“	"	PUNCT
ftr-374	909	7	income	income	NOUN
ftr-374	909	8	,	,	PUNCT
ftr-374	909	9	gain	gain	NOUN
ftr-374	909	10	,	,	PUNCT
ftr-374	909	11	loss	loss	NOUN
ftr-374	909	12	,	,	PUNCT
ftr-374	909	13	and	and	CCONJ
ftr-374	909	14	deduction	deduction	NOUN
ftr-374	909	15	with	with	ADP
ftr-374	909	16	respect	respect	NOUN
ftr-374	909	17	to	to	ADP
ftr-374	909	18	property	property	NOUN
ftr-374	909	19	contributed	contribute	VERB
ftr-374	909	20	to	to	ADP
ftr-374	909	21	the	the	DET
ftr-374	909	22	partnership	partnership	NOUN
ftr-374	909	23	by	by	ADP
ftr-374	909	24	a	a	DET
ftr-374	909	25	partner	partner	NOUN
ftr-374	909	26	shall	shall	AUX
ftr-374	909	27	be	be	AUX
ftr-374	909	28	shared	share	VERB
ftr-374	909	29	among	among	ADP
ftr-374	909	30	the	the	DET
ftr-374	909	31	partners	partner	NOUN
ftr-374	909	32	so	so	SCONJ
ftr-374	909	33	as	as	SCONJ
ftr-374	909	34	to	to	PART
ftr-374	909	35	take	take	VERB
ftr-374	909	36	account	account	NOUN
ftr-374	909	37	of	of	ADP
ftr-374	909	38	the	the	DET
ftr-374	909	39	variation	variation	NOUN
ftr-374	909	40	between	between	ADP
ftr-374	909	41	the	the	DET
ftr-374	909	42	basis	basis	NOUN
ftr-374	909	43	of	of	ADP
ftr-374	909	44	the	the	DET
ftr-374	909	45	property	property	NOUN
ftr-374	909	46	to	to	ADP
ftr-374	909	47	the	the	DET
ftr-374	909	48	partnership	partnership	NOUN
ftr-374	909	49	and	and	CCONJ
ftr-374	909	50	its	its	PRON
ftr-374	909	51	fair	fair	ADJ
ftr-374	909	52	market	market	NOUN
ftr-374	909	53	value	value	NOUN
ftr-374	909	54	at	at	ADP
ftr-374	909	55	the	the	DET
ftr-374	909	56	time	time	NOUN
ftr-374	909	57	of	of	ADP
ftr-374	909	58	contribution	contribution	NOUN
ftr-374	909	59	,	,	PUNCT
ftr-374	909	60	”	"	PUNCT
ftr-374	909	61	and	and	CCONJ
ftr-374	909	62	subdivision	subdivision	NOUN
ftr-374	909	63	(	(	PUNCT
ftr-374	909	64	b	b	NOUN
ftr-374	909	65	)	)	PUNCT
ftr-374	909	66	applies	apply	VERB
ftr-374	909	67	“	"	PUNCT
ftr-374	909	68	if	if	SCONJ
ftr-374	909	69	any	any	DET
ftr-374	909	70	property	property	NOUN
ftr-374	909	71	so	so	ADV
ftr-374	909	72	contributed	contribute	VERB
ftr-374	909	73	is	be	AUX
ftr-374	909	74	distributed	distribute	VERB
ftr-374	909	75	(	(	PUNCT
ftr-374	909	76	directly	directly	ADV
ftr-374	909	77	or	or	CCONJ
ftr-374	909	78	indirectly	indirectly	ADV
ftr-374	909	79	)	)	PUNCT
ftr-374	909	80	by	by	ADP
ftr-374	909	81	the	the	DET
ftr-374	909	82	partnership	partnership	NOUN
ftr-374	909	83	(	(	PUNCT
ftr-374	909	84	other	other	ADJ
ftr-374	909	85	than	than	ADP
ftr-374	909	86	to	to	ADP
ftr-374	909	87	the	the	DET
ftr-374	909	88	contributing	contribute	VERB
ftr-374	909	89	partner	partner	NOUN
ftr-374	909	90	)	)	PUNCT
ftr-374	909	91	within	within	ADP
ftr-374	909	92	7	7	NUM
ftr-374	909	93	years	year	NOUN
ftr-374	909	94	of	of	ADP
ftr-374	909	95	being	be	AUX
ftr-374	909	96	contributed	contribute	VERB
ftr-374	909	97	–	–	PUNCT
ftr-374	909	98	.	.	PUNCT
ftr-374	909	99	.	.	PUNCT
ftr-374	909	100	.	.	PUNCT
ftr-374	909	101	”	"	PUNCT
ftr-374	910	1	2009	2009	NUM
ftr-374	910	2	]	]	PUNCT
ftr-374	910	3	built	build	VERB
ftr-374	910	4	-	-	PUNCT
ftr-374	910	5	in	in	ADP
ftr-374	910	6	gain	gain	NOUN
ftr-374	910	7	and	and	CCONJ
ftr-374	910	8	built	build	VERB
ftr-374	910	9	-	-	PUNCT
ftr-374	910	10	in	in	ADP
ftr-374	910	11	loss	loss	NOUN
ftr-374	910	12	647	647	NUM
ftr-374	910	13	with	with	ADP
ftr-374	910	14	or	or	CCONJ
ftr-374	910	15	without	without	ADP
ftr-374	910	16	the	the	DET
ftr-374	910	17	section	section	NOUN
ftr-374	910	18	754	754	NUM
ftr-374	910	19	election	election	NOUN
ftr-374	910	20	,	,	PUNCT
ftr-374	910	21	requiring	require	VERB
ftr-374	910	22	c	c	NOUN
ftr-374	910	23	to	to	PART
ftr-374	910	24	recognize	recognize	VERB
ftr-374	910	25	the	the	DET
ftr-374	910	26	full	full	ADJ
ftr-374	910	27	amount	amount	NOUN
ftr-374	910	28	of	of	ADP
ftr-374	910	29	c	c	NOUN
ftr-374	910	30	’s	’s	PART
ftr-374	910	31	share	share	NOUN
ftr-374	910	32	of	of	ADP
ftr-374	910	33	built	build	VERB
ftr-374	910	34	-	-	PUNCT
ftr-374	910	35	in	in	ADP
ftr-374	910	36	gain	gain	NOUN
ftr-374	910	37	eliminates	eliminate	VERB
ftr-374	910	38	any	any	DET
ftr-374	910	39	disparity	disparity	NOUN
ftr-374	910	40	in	in	ADP
ftr-374	910	41	c	c	PROPN
ftr-374	910	42	’s	’s	PART
ftr-374	910	43	book	book	NOUN
ftr-374	910	44	and	and	CCONJ
ftr-374	910	45	basis	basis	NOUN
ftr-374	910	46	accounts	account	NOUN
ftr-374	910	47	.	.	PUNCT
ftr-374	911	1	however	however	ADV
ftr-374	911	2	,	,	PUNCT
ftr-374	911	3	this	this	DET
ftr-374	911	4	approach	approach	NOUN
ftr-374	911	5	may	may	AUX
ftr-374	911	6	go	go	VERB
ftr-374	911	7	too	too	ADV
ftr-374	911	8	far	far	ADV
ftr-374	911	9	.	.	PUNCT
ftr-374	912	1	in	in	ADP
ftr-374	912	2	enacting	enact	VERB
ftr-374	912	3	section	section	NOUN
ftr-374	912	4	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	912	5	)	)	PUNCT
ftr-374	912	6	congress	congress	PROPN
ftr-374	912	7	indicated	indicate	VERB
ftr-374	912	8	that	that	SCONJ
ftr-374	912	9	a	a	DET
ftr-374	912	10	seven	seven	NUM
ftr-374	912	11	year	year	NOUN
ftr-374	912	12	break	break	NOUN
ftr-374	912	13	between	between	ADP
ftr-374	912	14	the	the	DET
ftr-374	912	15	contribution	contribution	NOUN
ftr-374	912	16	of	of	ADP
ftr-374	912	17	property	property	NOUN
ftr-374	912	18	and	and	CCONJ
ftr-374	912	19	distribution	distribution	NOUN
ftr-374	912	20	of	of	ADP
ftr-374	912	21	the	the	DET
ftr-374	912	22	property	property	NOUN
ftr-374	912	23	to	to	ADP
ftr-374	912	24	another	another	PRON
ftr-374	912	25	is	be	AUX
ftr-374	912	26	sufficient	sufficient	ADJ
ftr-374	912	27	to	to	PART
ftr-374	912	28	permit	permit	VERB
ftr-374	912	29	continuation	continuation	NOUN
ftr-374	912	30	of	of	ADP
ftr-374	912	31	the	the	DET
ftr-374	912	32	deferral	deferral	NOUN
ftr-374	912	33	normally	normally	ADV
ftr-374	912	34	available	available	ADJ
ftr-374	912	35	on	on	ADP
ftr-374	912	36	the	the	DET
ftr-374	912	37	transfer	transfer	NOUN
ftr-374	912	38	of	of	ADP
ftr-374	912	39	built	build	VERB
ftr-374	912	40	-	-	PUNCT
ftr-374	912	41	in	in	ADP
ftr-374	912	42	gain	gain	NOUN
ftr-374	912	43	or	or	CCONJ
ftr-374	912	44	loss	loss	NOUN
ftr-374	912	45	property	property	NOUN
ftr-374	912	46	to	to	ADP
ftr-374	912	47	a	a	DET
ftr-374	912	48	partnership	partnership	NOUN
ftr-374	912	49	.	.	PUNCT
ftr-374	913	1	indeed	indeed	ADV
ftr-374	913	2	,	,	PUNCT
ftr-374	913	3	since	since	SCONJ
ftr-374	913	4	the	the	DET
ftr-374	913	5	contributed	contribute	VERB
ftr-374	913	6	property	property	NOUN
ftr-374	913	7	has	have	AUX
ftr-374	913	8	been	be	AUX
ftr-374	913	9	in	in	ADP
ftr-374	913	10	a	a	DET
ftr-374	913	11	partnership	partnership	NOUN
ftr-374	913	12	longer	long	ADV
ftr-374	913	13	than	than	ADP
ftr-374	913	14	the	the	DET
ftr-374	913	15	seven	seven	NUM
ftr-374	913	16	year	year	NOUN
ftr-374	913	17	period	period	NOUN
ftr-374	913	18	of	of	ADP
ftr-374	913	19	section	section	NOUN
ftr-374	913	20	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	913	21	)	)	PUNCT
ftr-374	913	22	,	,	PUNCT
ftr-374	913	23	it	it	PRON
ftr-374	913	24	may	may	AUX
ftr-374	913	25	not	not	PART
ftr-374	913	26	be	be	AUX
ftr-374	913	27	appropriate	appropriate	ADJ
ftr-374	913	28	to	to	PART
ftr-374	913	29	accelerate	accelerate	VERB
ftr-374	913	30	recognition	recognition	NOUN
ftr-374	913	31	of	of	ADP
ftr-374	913	32	built	build	VERB
ftr-374	913	33	-	-	PUNCT
ftr-374	913	34	in	in	ADP
ftr-374	913	35	gain	gain	NOUN
ftr-374	913	36	because	because	SCONJ
ftr-374	913	37	of	of	ADP
ftr-374	913	38	the	the	DET
ftr-374	913	39	intervening	intervene	VERB
ftr-374	913	40	assets	asset	NOUN
ftr-374	913	41	-	-	PUNCT
ftr-374	913	42	over	over	ADP
ftr-374	913	43	merger	merger	NOUN
ftr-374	913	44	.	.	PUNCT
ftr-374	914	1	the	the	DET
ftr-374	914	2	distinction	distinction	NOUN
ftr-374	914	3	drawn	draw	VERB
ftr-374	914	4	by	by	ADP
ftr-374	914	5	the	the	DET
ftr-374	914	6	proposed	propose	VERB
ftr-374	914	7	regulations	regulation	NOUN
ftr-374	914	8	between	between	ADP
ftr-374	914	9	pre	pre	ADJ
ftr-374	914	10	-	-	NOUN
ftr-374	914	11	contribution	contribution	NOUN
ftr-374	914	12	built	build	VERB
ftr-374	914	13	-	-	PUNCT
ftr-374	914	14	in	in	ADP
ftr-374	914	15	gain	gain	NOUN
ftr-374	914	16	or	or	CCONJ
ftr-374	914	17	loss	loss	NOUN
ftr-374	914	18	and	and	CCONJ
ftr-374	914	19	the	the	DET
ftr-374	914	20	revaluation	revaluation	NOUN
ftr-374	914	21	gain	gain	NOUN
ftr-374	914	22	or	or	CCONJ
ftr-374	914	23	loss	loss	NOUN
ftr-374	914	24	inherent	inherent	ADJ
ftr-374	914	25	in	in	ADP
ftr-374	914	26	property	property	NOUN
ftr-374	914	27	at	at	ADP
ftr-374	914	28	the	the	DET
ftr-374	914	29	time	time	NOUN
ftr-374	914	30	of	of	ADP
ftr-374	914	31	a	a	DET
ftr-374	914	32	partnership	partnership	NOUN
ftr-374	914	33	merger	merger	NOUN
ftr-374	914	34	appears	appear	VERB
ftr-374	914	35	is	be	AUX
ftr-374	914	36	purely	purely	ADV
ftr-374	914	37	a	a	DET
ftr-374	914	38	policy	policy	NOUN
ftr-374	914	39	choice	choice	NOUN
ftr-374	914	40	to	to	PART
ftr-374	914	41	accelerate	accelerate	VERB
ftr-374	914	42	recognition	recognition	NOUN
ftr-374	914	43	that	that	PRON
ftr-374	914	44	may	may	AUX
ftr-374	914	45	not	not	PART
ftr-374	914	46	be	be	AUX
ftr-374	914	47	supportable	supportable	ADJ
ftr-374	914	48	under	under	ADP
ftr-374	914	49	the	the	DET
ftr-374	914	50	language	language	NOUN
ftr-374	914	51	of	of	ADP
ftr-374	914	52	the	the	DET
ftr-374	914	53	statute	statute	NOUN
ftr-374	914	54	.	.	PUNCT
ftr-374	915	1	there	there	PRON
ftr-374	915	2	is	be	VERB
ftr-374	915	3	nothing	nothing	PRON
ftr-374	915	4	in	in	ADP
ftr-374	915	5	sections	section	NOUN
ftr-374	915	6	707(c)(1)(b	707(c)(1)(b	NUM
ftr-374	915	7	)	)	PUNCT
ftr-374	915	8	or	or	CCONJ
ftr-374	915	9	737	737	NUM
ftr-374	915	10	that	that	PRON
ftr-374	915	11	justifies	justify	VERB
ftr-374	915	12	a	a	DET
ftr-374	915	13	differentiation	differentiation	NOUN
ftr-374	915	14	between	between	ADP
ftr-374	915	15	the	the	DET
ftr-374	915	16	total	total	NOUN
ftr-374	915	17	built	build	VERB
ftr-374	915	18	-	-	PUNCT
ftr-374	915	19	in	in	ADP
ftr-374	915	20	gain	gain	NOUN
ftr-374	915	21	or	or	CCONJ
ftr-374	915	22	loss	loss	NOUN
ftr-374	915	23	present	present	ADJ
ftr-374	915	24	at	at	ADP
ftr-374	915	25	the	the	DET
ftr-374	915	26	time	time	NOUN
ftr-374	915	27	of	of	ADP
ftr-374	915	28	contribution	contribution	NOUN
ftr-374	915	29	of	of	ADP
ftr-374	915	30	assets	asset	NOUN
ftr-374	915	31	to	to	ADP
ftr-374	915	32	the	the	DET
ftr-374	915	33	continuing	continue	VERB
ftr-374	915	34	partnership	partnership	NOUN
ftr-374	915	35	.	.	PUNCT
ftr-374	916	1	also	also	ADV
ftr-374	916	2	,	,	PUNCT
ftr-374	916	3	while	while	SCONJ
ftr-374	916	4	technically	technically	ADV
ftr-374	916	5	required	require	VERB
ftr-374	916	6	by	by	ADP
ftr-374	916	7	the	the	DET
ftr-374	916	8	language	language	NOUN
ftr-374	916	9	of	of	ADP
ftr-374	916	10	both	both	DET
ftr-374	916	11	sections	section	NOUN
ftr-374	916	12	704(c)(1)(b	704(c)(1)(b	NUM
ftr-374	916	13	)	)	PUNCT
ftr-374	916	14	and	and	CCONJ
ftr-374	916	15	737,152	737,152	NUM
ftr-374	916	16	the	the	DET
ftr-374	916	17	proposed	propose	VERB
ftr-374	916	18	regulations	regulation	NOUN
ftr-374	916	19	restart	restart	VERB
ftr-374	916	20	the	the	DET
ftr-374	916	21	seven	seven	NUM
ftr-374	916	22	year	year	NOUN
ftr-374	916	23	clock	clock	NOUN
ftr-374	916	24	with	with	ADP
ftr-374	916	25	respect	respect	NOUN
ftr-374	916	26	to	to	ADP
ftr-374	916	27	only	only	ADV
ftr-374	916	28	one	one	NUM
ftr-374	916	29	of	of	ADP
ftr-374	916	30	the	the	DET
ftr-374	916	31	partnership	partnership	NOUN
ftr-374	916	32	parties	party	NOUN
ftr-374	916	33	to	to	ADP
ftr-374	916	34	the	the	DET
ftr-374	916	35	merger	merger	NOUN
ftr-374	916	36	.	.	PUNCT
ftr-374	917	1	there	there	PRON
ftr-374	917	2	is	be	VERB
ftr-374	917	3	no	no	DET
ftr-374	917	4	sound	sound	ADJ
ftr-374	917	5	policy	policy	NOUN
ftr-374	917	6	justification	justification	NOUN
ftr-374	917	7	for	for	ADP
ftr-374	917	8	restarting	restart	VERB
ftr-374	917	9	the	the	DET
ftr-374	917	10	seven	seven	NUM
ftr-374	917	11	year	year	NOUN
ftr-374	917	12	clock	clock	NOUN
ftr-374	917	13	with	with	ADP
ftr-374	917	14	respect	respect	NOUN
ftr-374	917	15	to	to	ADP
ftr-374	917	16	some	some	PRON
ftr-374	917	17	,	,	PUNCT
ftr-374	917	18	but	but	CCONJ
ftr-374	917	19	not	not	PART
ftr-374	917	20	all	all	PRON
ftr-374	917	21	,	,	PUNCT
ftr-374	917	22	built	build	VERB
ftr-374	917	23	-	-	PUNCT
ftr-374	917	24	in	in	ADP
ftr-374	917	25	gain	gain	NOUN
ftr-374	917	26	or	or	CCONJ
ftr-374	917	27	loss	loss	NOUN
ftr-374	917	28	property	property	NOUN
ftr-374	917	29	in	in	ADP
ftr-374	917	30	the	the	DET
ftr-374	917	31	resulting	result	VERB
ftr-374	917	32	partnership	partnership	NOUN
ftr-374	917	33	.	.	PUNCT
ftr-374	918	1	from	from	ADP
ftr-374	918	2	a	a	DET
ftr-374	918	3	planning	planning	NOUN
ftr-374	918	4	perspective	perspective	NOUN
ftr-374	918	5	,	,	PUNCT
ftr-374	918	6	there	there	PRON
ftr-374	918	7	would	would	AUX
ftr-374	918	8	be	be	AUX
ftr-374	918	9	an	an	DET
ftr-374	918	10	advantage	advantage	NOUN
ftr-374	918	11	to	to	ADP
ftr-374	918	12	arranging	arrange	VERB
ftr-374	918	13	the	the	DET
ftr-374	918	14	partnership	partnership	NOUN
ftr-374	918	15	merger	merger	NOUN
ftr-374	918	16	so	so	SCONJ
ftr-374	918	17	that	that	SCONJ
ftr-374	918	18	the	the	DET
ftr-374	918	19	partnership	partnership	NOUN
ftr-374	918	20	with	with	ADP
ftr-374	918	21	the	the	DET
ftr-374	918	22	least	least	ADV
ftr-374	918	23	built	build	VERB
ftr-374	918	24	-	-	PUNCT
ftr-374	918	25	in	in	ADP
ftr-374	918	26	gain	gain	NOUN
ftr-374	918	27	survives	survive	VERB
ftr-374	918	28	as	as	ADP
ftr-374	918	29	the	the	DET
ftr-374	918	30	continuing	continue	VERB
ftr-374	918	31	partnership	partnership	NOUN
ftr-374	918	32	.	.	PUNCT
ftr-374	919	1	example	example	NOUN
ftr-374	920	1	13b	13b	NUM
ftr-374	920	2	examples	example	NOUN
ftr-374	920	3	in	in	ADP
ftr-374	920	4	the	the	DET
ftr-374	920	5	proposed	propose	VERB
ftr-374	920	6	regulations	regulation	NOUN
ftr-374	920	7	also	also	ADV
ftr-374	920	8	address	address	VERB
ftr-374	920	9	revaluation	revaluation	NOUN
ftr-374	920	10	gains	gain	NOUN
ftr-374	920	11	and	and	CCONJ
ftr-374	920	12	losses	loss	NOUN
ftr-374	920	13	resulting	result	VERB
ftr-374	920	14	from	from	ADP
ftr-374	920	15	the	the	DET
ftr-374	920	16	entry	entry	NOUN
ftr-374	920	17	of	of	ADP
ftr-374	920	18	a	a	DET
ftr-374	920	19	new	new	ADJ
ftr-374	920	20	partner	partner	NOUN
ftr-374	920	21	into	into	ADP
ftr-374	920	22	the	the	DET
ftr-374	920	23	merged	merge	VERB
ftr-374	920	24	partnership	partnership	NOUN
ftr-374	920	25	prior	prior	ADV
ftr-374	920	26	to	to	ADP
ftr-374	920	27	the	the	DET
ftr-374	920	28	merger	merger	NOUN
ftr-374	920	29	.	.	PUNCT
ftr-374	921	1	unrealized	unrealize	VERB
ftr-374	921	2	gains	gain	NOUN
ftr-374	921	3	and	and	CCONJ
ftr-374	921	4	losses	loss	NOUN
ftr-374	921	5	accruing	accrue	VERB
ftr-374	921	6	to	to	ADP
ftr-374	921	7	partnership	partnership	NOUN
ftr-374	921	8	assets	asset	NOUN
ftr-374	921	9	that	that	PRON
ftr-374	921	10	are	be	AUX
ftr-374	921	11	reflected	reflect	VERB
ftr-374	921	12	in	in	ADP
ftr-374	921	13	restated	restate	VERB
ftr-374	921	14	capital	capital	NOUN
ftr-374	921	15	accounts	account	NOUN
ftr-374	921	16	on	on	ADP
ftr-374	921	17	the	the	DET
ftr-374	921	18	entry	entry	NOUN
ftr-374	921	19	of	of	ADP
ftr-374	921	20	partner	partner	NOUN
ftr-374	921	21	with	with	ADP
ftr-374	921	22	a	a	DET
ftr-374	921	23	contribution	contribution	NOUN
ftr-374	921	24	to	to	ADP
ftr-374	921	25	the	the	DET
ftr-374	921	26	partnership	partnership	NOUN
ftr-374	921	27	are	be	AUX
ftr-374	921	28	allocated	allocate	VERB
ftr-374	921	29	among	among	ADP
ftr-374	921	30	the	the	DET
ftr-374	921	31	partners	partner	NOUN
ftr-374	921	32	in	in	ADP
ftr-374	921	33	the	the	DET
ftr-374	921	34	case	case	NOUN
ftr-374	921	35	of	of	ADP
ftr-374	921	36	a	a	DET
ftr-374	921	37	distribution	distribution	NOUN
ftr-374	921	38	subject	subject	NOUN
ftr-374	921	39	to	to	ADP
ftr-374	921	40	section	section	NOUN
ftr-374	921	41	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	921	42	)	)	PUNCT
ftr-374	921	43	in	in	ADP
ftr-374	921	44	manner	manner	NOUN
ftr-374	921	45	that	that	PRON
ftr-374	921	46	reflects	reflect	VERB
ftr-374	921	47	the	the	DET
ftr-374	921	48	allocation	allocation	NOUN
ftr-374	921	49	of	of	ADP
ftr-374	921	50	book	book	NOUN
ftr-374	921	51	gains	gain	NOUN
ftr-374	921	52	and	and	CCONJ
ftr-374	921	53	losses	loss	NOUN
ftr-374	921	54	to	to	ADP
ftr-374	921	55	the	the	DET
ftr-374	921	56	entering	enter	VERB
ftr-374	921	57	partner	partner	NOUN
ftr-374	921	58	under	under	ADP
ftr-374	921	59	section	section	NOUN
ftr-374	921	60	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	921	61	)	)	PUNCT
ftr-374	921	62	principles.153	principles.153	VERB
ftr-374	921	63	the	the	DET
ftr-374	921	64	examples	example	NOUN
ftr-374	921	65	in	in	ADP
ftr-374	921	66	the	the	DET
ftr-374	921	67	proposed	propose	VERB
ftr-374	921	68	regulations	regulation	NOUN
ftr-374	921	69	address	address	VERB
ftr-374	921	70	both	both	DET
ftr-374	921	71	revaluation	revaluation	NOUN
ftr-374	921	72	losses	loss	NOUN
ftr-374	921	73	and	and	CCONJ
ftr-374	921	74	revaluation	revaluation	NOUN
ftr-374	921	75	gains	gain	NOUN
ftr-374	921	76	restated	restate	VERB
ftr-374	921	77	to	to	ADP
ftr-374	921	78	capital	capital	NOUN
ftr-374	921	79	accounts	account	NOUN
ftr-374	921	80	on	on	ADP
ftr-374	921	81	the	the	DET
ftr-374	921	82	entry	entry	NOUN
ftr-374	921	83	of	of	ADP
ftr-374	921	84	a	a	DET
ftr-374	921	85	new	new	ADJ
ftr-374	921	86	partner	partner	NOUN
ftr-374	921	87	into	into	ADP
ftr-374	921	88	the	the	DET
ftr-374	921	89	transferor	transferor	NOUN
ftr-374	921	90	partnership	partnership	NOUN
ftr-374	921	91	.	.	PUNCT
ftr-374	922	1	discussion	discussion	NOUN
ftr-374	922	2	of	of	ADP
ftr-374	922	3	the	the	DET
ftr-374	922	4	revaluation	revaluation	NOUN
ftr-374	922	5	loss	loss	NOUN
ftr-374	922	6	example	example	NOUN
ftr-374	922	7	will	will	AUX
ftr-374	922	8	illustrate	illustrate	VERB
ftr-374	922	9	the	the	DET
ftr-374	922	10	approach	approach	NOUN
ftr-374	922	11	of	of	ADP
ftr-374	922	12	both	both	PRON
ftr-374	922	13	.	.	PUNCT
ftr-374	923	1	assume	assume	VERB
ftr-374	923	2	the	the	DET
ftr-374	923	3	prs2	prs2	PROPN
ftr-374	923	4	partnership	partnership	NOUN
ftr-374	923	5	in	in	ADP
ftr-374	923	6	example	example	NOUN
ftr-374	923	7	13a	13a	PROPN
ftr-374	923	8	admits	admit	VERB
ftr-374	923	9	e	e	NOUN
ftr-374	923	10	as	as	ADP
ftr-374	923	11	a	a	DET
ftr-374	923	12	new	new	ADJ
ftr-374	923	13	partner	partner	NOUN
ftr-374	923	14	in	in	ADP
ftr-374	923	15	2005	2005	NUM
ftr-374	923	16	when	when	SCONJ
ftr-374	923	17	the	the	DET
ftr-374	923	18	fair	fair	ADJ
ftr-374	923	19	market	market	NOUN
ftr-374	923	20	value	value	NOUN
ftr-374	923	21	of	of	ADP
ftr-374	923	22	asset	asset	NOUN
ftr-374	923	23	#	#	SYM
ftr-374	923	24	2	2	NUM
ftr-374	923	25	has	have	AUX
ftr-374	923	26	depreciated	depreciate	VERB
ftr-374	923	27	from	from	ADP
ftr-374	923	28	152	152	NUM
ftr-374	923	29	.	.	PUNCT
ftr-374	924	1	there	there	PRON
ftr-374	924	2	is	be	VERB
ftr-374	924	3	no	no	DET
ftr-374	924	4	contribution	contribution	NOUN
ftr-374	924	5	of	of	ADP
ftr-374	924	6	built	build	VERB
ftr-374	924	7	-	-	PUNCT
ftr-374	924	8	in	in	ADP
ftr-374	924	9	gain	gain	NOUN
ftr-374	924	10	or	or	CCONJ
ftr-374	924	11	loss	loss	NOUN
ftr-374	924	12	property	property	NOUN
ftr-374	924	13	to	to	ADP
ftr-374	924	14	the	the	DET
ftr-374	924	15	continuing	continue	VERB
ftr-374	924	16	partnership	partnership	NOUN
ftr-374	924	17	.	.	PUNCT
ftr-374	925	1	153	153	NUM
ftr-374	925	2	.	.	PUNCT
ftr-374	925	3	prop	prop	NOUN
ftr-374	925	4	.	.	PUNCT
ftr-374	926	1	reg	reg	PROPN
ftr-374	926	2	.	.	PUNCT
ftr-374	927	1	§	§	NOUN
ftr-374	927	2	1.704	1.704	NUM
ftr-374	927	3	-	-	SYM
ftr-374	927	4	4(f	4(f	NUM
ftr-374	927	5	)	)	PUNCT
ftr-374	927	6	,	,	PUNCT
ftr-374	927	7	ex	ex	PROPN
ftr-374	927	8	.	.	PROPN
ftr-374	927	9	’s	’s	X
ftr-374	927	10	(	(	PUNCT
ftr-374	927	11	2	2	NUM
ftr-374	927	12	)	)	PUNCT
ftr-374	927	13	and	and	CCONJ
ftr-374	927	14	(	(	PUNCT
ftr-374	927	15	3	3	NUM
ftr-374	927	16	)	)	PUNCT
ftr-374	927	17	(	(	PUNCT
ftr-374	927	18	2007	2007	NUM
ftr-374	927	19	)	)	PUNCT
ftr-374	927	20	.	.	PUNCT
ftr-374	928	1	648	648	NUM
ftr-374	928	2	florida	florida	PROPN
ftr-374	928	3	tax	tax	NOUN
ftr-374	928	4	review	review	NOUN
ftr-374	928	5	[	[	X
ftr-374	928	6	vol	vol	NOUN
ftr-374	928	7	.	.	PUNCT
ftr-374	929	1	9:6	9:6	NUM
ftr-374	929	2	its	its	PRON
ftr-374	929	3	contribution	contribution	NOUN
ftr-374	929	4	value	value	NOUN
ftr-374	929	5	of	of	ADP
ftr-374	929	6	$	$	SYM
ftr-374	929	7	200	200	NUM
ftr-374	929	8	to	to	PART
ftr-374	929	9	$	$	SYM
ftr-374	929	10	150.154	150.154	NUM
ftr-374	929	11	twenty	twenty	NUM
ftr-374	929	12	-	-	PUNCT
ftr-374	929	13	five	five	NUM
ftr-374	929	14	dollars	dollar	NOUN
ftr-374	929	15	of	of	ADP
ftr-374	929	16	book	book	NOUN
ftr-374	929	17	loss	loss	NOUN
ftr-374	929	18	is	be	AUX
ftr-374	929	19	allocated	allocate	VERB
ftr-374	929	20	to	to	ADP
ftr-374	929	21	c	c	PROPN
ftr-374	929	22	and	and	CCONJ
ftr-374	929	23	d.	d.	PROPN
ftr-374	929	24	e	e	PROPN
ftr-374	929	25	contributes	contribute	VERB
ftr-374	929	26	$	$	SYM
ftr-374	929	27	175	175	NUM
ftr-374	929	28	cash	cash	NOUN
ftr-374	929	29	for	for	ADP
ftr-374	929	30	a	a	DET
ftr-374	929	31	one	one	NUM
ftr-374	929	32	-	-	PUNCT
ftr-374	929	33	third	third	NOUN
ftr-374	929	34	interest	interest	NOUN
ftr-374	929	35	in	in	ADP
ftr-374	929	36	prs2	prs2	PROPN
ftr-374	929	37	.	.	PUNCT
ftr-374	930	1	the	the	DET
ftr-374	930	2	restated	restate	VERB
ftr-374	930	3	prs2	prs2	NOUN
ftr-374	930	4	capital	capital	NOUN
ftr-374	930	5	account	account	NOUN
ftr-374	930	6	is	be	AUX
ftr-374	930	7	as	as	SCONJ
ftr-374	930	8	follows	follow	VERB
ftr-374	930	9	:	:	PUNCT
ftr-374	930	10	prs2	prs2	PROPN
ftr-374	930	11	partnership	partnership	NOUN
ftr-374	930	12	assets	asset	NOUN
ftr-374	930	13	partners	partner	NOUN
ftr-374	930	14	’	'	PUNCT
ftr-374	930	15	capital	capital	NOUN
ftr-374	930	16	accounts	account	NOUN
ftr-374	930	17	book	book	NOUN
ftr-374	930	18	basis	basis	NOUN
ftr-374	930	19	book	book	NOUN
ftr-374	930	20	basis	basis	NOUN
ftr-374	930	21	asset	asset	NOUN
ftr-374	930	22	#	#	SYM
ftr-374	930	23	2	2	NUM
ftr-374	930	24	$	$	SYM
ftr-374	930	25	150	150	NUM
ftr-374	930	26	$	$	SYM
ftr-374	930	27	100	100	NUM
ftr-374	930	28	c	c	NOUN
ftr-374	930	29	$	$	SYM
ftr-374	930	30	175	175	NUM
ftr-374	930	31	$	$	SYM
ftr-374	930	32	100	100	NUM
ftr-374	930	33	cash	cash	NOUN
ftr-374	930	34	$	$	SYM
ftr-374	930	35	375	375	NUM
ftr-374	930	36	$	$	SYM
ftr-374	930	37	375	375	NUM
ftr-374	930	38	d	d	NOUN
ftr-374	930	39	$	$	SYM
ftr-374	930	40	175	175	NUM
ftr-374	930	41	$	$	SYM
ftr-374	930	42	200	200	NUM
ftr-374	930	43	e	e	NOUN
ftr-374	930	44	$	$	SYM
ftr-374	930	45	175	175	NUM
ftr-374	930	46	$	$	SYM
ftr-374	930	47	175	175	NUM
ftr-374	930	48	$	$	SYM
ftr-374	930	49	525	525	NUM
ftr-374	930	50	$	$	SYM
ftr-374	930	51	475	475	NUM
ftr-374	930	52	$	$	SYM
ftr-374	930	53	525	525	NUM
ftr-374	930	54	$	$	SYM
ftr-374	930	55	475	475	NUM
ftr-374	930	56	psr2	psr2	NOUN
ftr-374	930	57	merges	merge	NOUN
ftr-374	930	58	into	into	ADP
ftr-374	930	59	psr1	psr1	PROPN
ftr-374	930	60	on	on	ADP
ftr-374	930	61	january	january	PROPN
ftr-374	930	62	1	1	NUM
ftr-374	930	63	,	,	PUNCT
ftr-374	930	64	2008	2008	NUM
ftr-374	930	65	,	,	PUNCT
ftr-374	930	66	when	when	SCONJ
ftr-374	930	67	the	the	DET
ftr-374	930	68	value	value	NOUN
ftr-374	930	69	of	of	ADP
ftr-374	930	70	asset	asset	NOUN
ftr-374	930	71	#	#	SYM
ftr-374	930	72	1	1	NUM
ftr-374	930	73	has	have	AUX
ftr-374	930	74	appreciated	appreciate	VERB
ftr-374	930	75	to	to	ADP
ftr-374	930	76	$	$	SYM
ftr-374	930	77	900	900	NUM
ftr-374	930	78	and	and	CCONJ
ftr-374	930	79	asset	asset	NOUN
ftr-374	930	80	#	#	SYM
ftr-374	930	81	2	2	NUM
ftr-374	930	82	has	have	AUX
ftr-374	930	83	appreciated	appreciate	VERB
ftr-374	930	84	to	to	ADP
ftr-374	930	85	$	$	SYM
ftr-374	930	86	600	600	NUM
ftr-374	930	87	.	.	PUNCT
ftr-374	931	1	the	the	DET
ftr-374	931	2	$	$	SYM
ftr-374	931	3	600	600	NUM
ftr-374	931	4	increase	increase	NOUN
ftr-374	931	5	in	in	ADP
ftr-374	931	6	the	the	DET
ftr-374	931	7	value	value	NOUN
ftr-374	931	8	of	of	ADP
ftr-374	931	9	asset	asset	NOUN
ftr-374	931	10	#	#	SYM
ftr-374	931	11	1	1	NUM
ftr-374	931	12	is	be	AUX
ftr-374	931	13	allocated	allocate	VERB
ftr-374	931	14	equally	equally	ADV
ftr-374	931	15	to	to	ADP
ftr-374	931	16	a	a	PRON
ftr-374	931	17	and	and	CCONJ
ftr-374	931	18	b	b	NOUN
ftr-374	931	19	,	,	PUNCT
ftr-374	931	20	increasing	increase	VERB
ftr-374	931	21	their	their	PRON
ftr-374	931	22	capital	capital	NOUN
ftr-374	931	23	accounts	account	NOUN
ftr-374	931	24	to	to	ADP
ftr-374	931	25	$	$	SYM
ftr-374	931	26	600	600	NUM
ftr-374	931	27	each	each	PRON
ftr-374	931	28	.	.	PUNCT
ftr-374	932	1	the	the	DET
ftr-374	932	2	$	$	SYM
ftr-374	932	3	450	450	NUM
ftr-374	932	4	increase	increase	NOUN
ftr-374	932	5	in	in	ADP
ftr-374	932	6	the	the	DET
ftr-374	932	7	value	value	NOUN
ftr-374	932	8	of	of	ADP
ftr-374	932	9	asset	asset	NOUN
ftr-374	932	10	#	#	SYM
ftr-374	932	11	2	2	NUM
ftr-374	932	12	increases	increase	VERB
ftr-374	932	13	c	c	NOUN
ftr-374	932	14	,	,	PUNCT
ftr-374	932	15	d	d	NOUN
ftr-374	932	16	,	,	PUNCT
ftr-374	932	17	and	and	CCONJ
ftr-374	932	18	e	e	NOUN
ftr-374	932	19	’s	’s	NOUN
ftr-374	932	20	capital	capital	NOUN
ftr-374	932	21	accounts	account	NOUN
ftr-374	932	22	by	by	ADP
ftr-374	932	23	$	$	SYM
ftr-374	932	24	150	150	NUM
ftr-374	932	25	each	each	PRON
ftr-374	932	26	.	.	PUNCT
ftr-374	933	1	the	the	DET
ftr-374	933	2	resulting	result	VERB
ftr-374	933	3	restated	restate	VERB
ftr-374	933	4	capital	capital	NOUN
ftr-374	933	5	account	account	NOUN
ftr-374	933	6	of	of	ADP
ftr-374	933	7	the	the	DET
ftr-374	933	8	continuing	continue	VERB
ftr-374	933	9	prs1	prs1	NOUN
ftr-374	933	10	partnership	partnership	NOUN
ftr-374	933	11	is	be	AUX
ftr-374	933	12	as	as	SCONJ
ftr-374	933	13	follows	follow	VERB
ftr-374	933	14	:	:	PUNCT
ftr-374	933	15	prs1	prs1	NOUN
ftr-374	933	16	partnership	partnership	NOUN
ftr-374	933	17	assets	asset	NOUN
ftr-374	933	18	partners	partner	NOUN
ftr-374	933	19	’	'	PUNCT
ftr-374	933	20	capital	capital	NOUN
ftr-374	933	21	accounts	account	NOUN
ftr-374	933	22	book	book	NOUN
ftr-374	933	23	basis	basis	NOUN
ftr-374	933	24	book	book	NOUN
ftr-374	933	25	basis	basis	NOUN
ftr-374	933	26	asset	asset	NOUN
ftr-374	933	27	#	#	SYM
ftr-374	933	28	1	1	NUM
ftr-374	933	29	$	$	SYM
ftr-374	933	30	900	900	NUM
ftr-374	933	31	$	$	SYM
ftr-374	933	32	200	200	NUM
ftr-374	933	33	a	a	DET
ftr-374	933	34	$	$	SYM
ftr-374	933	35	600	600	NUM
ftr-374	933	36	$	$	SYM
ftr-374	933	37	200	200	NUM
ftr-374	933	38	asset	asset	NOUN
ftr-374	933	39	#	#	SYM
ftr-374	933	40	2	2	NUM
ftr-374	933	41	$	$	SYM
ftr-374	933	42	600	600	NUM
ftr-374	933	43	$	$	SYM
ftr-374	933	44	100	100	NUM
ftr-374	933	45	b	b	NUM
ftr-374	933	46	$	$	SYM
ftr-374	933	47	600	600	NUM
ftr-374	933	48	$	$	SYM
ftr-374	933	49	300	300	NUM
ftr-374	933	50	cash	cash	NOUN
ftr-374	934	1	$	$	SYM
ftr-374	934	2	675	675	NUM
ftr-374	934	3	$	$	SYM
ftr-374	934	4	675	675	NUM
ftr-374	934	5	c	c	NOUN
ftr-374	934	6	$	$	SYM
ftr-374	934	7	325	325	NUM
ftr-374	934	8	$	$	SYM
ftr-374	934	9	100	100	NUM
ftr-374	934	10	d	d	SYM
ftr-374	934	11	$	$	SYM
ftr-374	934	12	325	325	NUM
ftr-374	934	13	$	$	SYM
ftr-374	934	14	200	200	NUM
ftr-374	934	15	e	e	NOUN
ftr-374	934	16	$	$	SYM
ftr-374	934	17	325	325	NUM
ftr-374	934	18	$	$	SYM
ftr-374	934	19	175	175	NUM
ftr-374	934	20	$	$	SYM
ftr-374	934	21	2,175	2,175	NUM
ftr-374	934	22	$	$	SYM
ftr-374	934	23	975	975	NUM
ftr-374	934	24	$	$	SYM
ftr-374	934	25	2,175	2,175	NUM
ftr-374	934	26	$	$	SYM
ftr-374	934	27	975	975	NUM
ftr-374	934	28	the	the	DET
ftr-374	934	29	partnership	partnership	NOUN
ftr-374	934	30	distributes	distribute	VERB
ftr-374	934	31	asset	asset	NOUN
ftr-374	934	32	#	#	SYM
ftr-374	934	33	2	2	NUM
ftr-374	934	34	,	,	PUNCT
ftr-374	934	35	worth	worth	ADJ
ftr-374	934	36	$	$	SYM
ftr-374	934	37	600	600	NUM
ftr-374	934	38	,	,	PUNCT
ftr-374	934	39	to	to	ADP
ftr-374	934	40	a	a	DET
ftr-374	934	41	in	in	ADP
ftr-374	934	42	liquidation	liquidation	NOUN
ftr-374	934	43	of	of	ADP
ftr-374	934	44	a	a	DET
ftr-374	934	45	’s	’s	NOUN
ftr-374	934	46	partnership	partnership	NOUN
ftr-374	934	47	interest	interest	NOUN
ftr-374	934	48	on	on	ADP
ftr-374	934	49	january	january	PROPN
ftr-374	934	50	1	1	NUM
ftr-374	934	51	,	,	PUNCT
ftr-374	934	52	2013	2013	NUM
ftr-374	934	53	,	,	PUNCT
ftr-374	934	54	more	more	ADJ
ftr-374	934	55	than	than	ADP
ftr-374	934	56	seven	seven	NUM
ftr-374	934	57	years	year	NOUN
ftr-374	934	58	after	after	SCONJ
ftr-374	934	59	c	c	NOUN
ftr-374	934	60	’s	’s	PART
ftr-374	934	61	contribution	contribution	NOUN
ftr-374	934	62	of	of	ADP
ftr-374	934	63	asset	asset	NOUN
ftr-374	934	64	#	#	SYM
ftr-374	934	65	2	2	NUM
ftr-374	934	66	to	to	ADP
ftr-374	934	67	prs2	prs2	NOUN
ftr-374	934	68	,	,	PUNCT
ftr-374	934	69	but	but	CCONJ
ftr-374	934	70	within	within	ADP
ftr-374	934	71	seven	seven	NUM
ftr-374	934	72	years	year	NOUN
ftr-374	934	73	of	of	ADP
ftr-374	934	74	the	the	DET
ftr-374	934	75	contribution	contribution	NOUN
ftr-374	934	76	of	of	ADP
ftr-374	934	77	asset	asset	NOUN
ftr-374	934	78	#	#	SYM
ftr-374	934	79	2	2	NUM
ftr-374	934	80	to	to	ADP
ftr-374	934	81	prs1	prs1	NOUN
ftr-374	934	82	in	in	ADP
ftr-374	934	83	the	the	DET
ftr-374	934	84	assets	asset	NOUN
ftr-374	934	85	-	-	PUNCT
ftr-374	934	86	over	over	ADP
ftr-374	934	87	merger	merger	NOUN
ftr-374	934	88	.	.	PUNCT
ftr-374	935	1	under	under	ADP
ftr-374	935	2	the	the	DET
ftr-374	935	3	analysis	analysis	NOUN
ftr-374	935	4	in	in	ADP
ftr-374	935	5	the	the	DET
ftr-374	935	6	proposed	propose	VERB
ftr-374	935	7	regulations,155	regulations,155	NOUN
ftr-374	935	8	there	there	PRON
ftr-374	935	9	is	be	VERB
ftr-374	935	10	$	$	SYM
ftr-374	935	11	500	500	NUM
ftr-374	935	12	of	of	ADP
ftr-374	935	13	section	section	NOUN
ftr-374	935	14	704(c	704(c	NOUN
ftr-374	935	15	)	)	PUNCT
ftr-374	935	16	gain	gain	NOUN
ftr-374	935	17	in	in	ADP
ftr-374	935	18	asset	asset	NOUN
ftr-374	935	19	#	#	SYM
ftr-374	935	20	2	2	NUM
ftr-374	935	21	.	.	PUNCT
ftr-374	936	1	the	the	DET
ftr-374	936	2	unrealized	unrealized	ADJ
ftr-374	936	3	loss	loss	NOUN
ftr-374	936	4	that	that	PRON
ftr-374	936	5	was	be	AUX
ftr-374	936	6	reflected	reflect	VERB
ftr-374	936	7	in	in	ADP
ftr-374	936	8	the	the	DET
ftr-374	936	9	restated	restate	VERB
ftr-374	936	10	capital	capital	NOUN
ftr-374	936	11	accounts	account	NOUN
ftr-374	936	12	on	on	ADP
ftr-374	936	13	e	e	NOUN
ftr-374	936	14	’s	’s	PART
ftr-374	936	15	admission	admission	NOUN
ftr-374	936	16	to	to	ADP
ftr-374	936	17	the	the	DET
ftr-374	936	18	partnership	partnership	NOUN
ftr-374	936	19	reduces	reduce	VERB
ftr-374	936	20	the	the	DET
ftr-374	936	21	old	old	ADJ
ftr-374	936	22	section	section	NOUN
ftr-374	936	23	704(c	704(c	NOUN
ftr-374	936	24	)	)	PUNCT
ftr-374	936	25	gain	gain	NOUN
ftr-374	936	26	to	to	ADP
ftr-374	936	27	$	$	SYM
ftr-374	936	28	50	50	NUM
ftr-374	936	29	.	.	PUNCT
ftr-374	937	1	the	the	DET
ftr-374	937	2	new	new	ADJ
ftr-374	937	3	section	section	NOUN
ftr-374	937	4	704(c	704(c	NOUN
ftr-374	937	5	)	)	PUNCT
ftr-374	937	6	gain	gain	NOUN
ftr-374	937	7	that	that	PRON
ftr-374	937	8	originates	originate	NOUN
ftr-374	937	9	with	with	ADP
ftr-374	937	10	the	the	DET
ftr-374	937	11	merger156	merger156	PROPN
ftr-374	937	12	is	be	AUX
ftr-374	937	13	$	$	SYM
ftr-374	937	14	450	450	NUM
ftr-374	937	15	,	,	PUNCT
ftr-374	937	16	which	which	PRON
ftr-374	937	17	is	be	AUX
ftr-374	937	18	the	the	DET
ftr-374	937	19	difference	difference	NOUN
ftr-374	937	20	between	between	ADP
ftr-374	937	21	the	the	DET
ftr-374	937	22	total	total	ADJ
ftr-374	937	23	section	section	NOUN
ftr-374	937	24	704(c	704(c	NOUN
ftr-374	937	25	)	)	PUNCT
ftr-374	937	26	gain	gain	NOUN
ftr-374	937	27	(	(	PUNCT
ftr-374	937	28	$	$	SYM
ftr-374	937	29	500	500	NUM
ftr-374	937	30	)	)	PUNCT
ftr-374	937	31	and	and	CCONJ
ftr-374	937	32	the	the	DET
ftr-374	937	33	old	old	ADJ
ftr-374	937	34	section	section	NOUN
ftr-374	937	35	704(c	704(c	NOUN
ftr-374	937	36	)	)	PUNCT
ftr-374	937	37	gain	gain	NOUN
ftr-374	937	38	(	(	PUNCT
ftr-374	937	39	$	$	SYM
ftr-374	937	40	50	50	NUM
ftr-374	937	41	)	)	PUNCT
ftr-374	937	42	.	.	PUNCT
ftr-374	938	1	the	the	DET
ftr-374	938	2	new	new	ADJ
ftr-374	938	3	section	section	NOUN
ftr-374	938	4	704(c	704(c	NOUN
ftr-374	938	5	)	)	PUNCT
ftr-374	938	6	gain	gain	NOUN
ftr-374	938	7	matches	match	VERB
ftr-374	938	8	the	the	DET
ftr-374	938	9	premerger	premerger	ADJ
ftr-374	938	10	appreciation	appreciation	NOUN
ftr-374	938	11	in	in	ADP
ftr-374	938	12	asset	asset	NOUN
ftr-374	938	13	#	#	SYM
ftr-374	938	14	2	2	NUM
ftr-374	938	15	realized	realize	VERB
ftr-374	938	16	after	after	ADP
ftr-374	938	17	e	e	NOUN
ftr-374	938	18	’s	’s	PART
ftr-374	938	19	admission	admission	NOUN
ftr-374	938	20	into	into	ADP
ftr-374	938	21	the	the	DET
ftr-374	938	22	prs2	prs2	PROPN
ftr-374	938	23	154	154	NUM
ftr-374	938	24	.	.	PUNCT
ftr-374	939	1	prop	prop	NOUN
ftr-374	939	2	.	.	PUNCT
ftr-374	940	1	reg	reg	PROPN
ftr-374	940	2	.	.	PUNCT
ftr-374	941	1	§	§	NOUN
ftr-374	941	2	1.704	1.704	NUM
ftr-374	941	3	-	-	SYM
ftr-374	941	4	4(f	4(f	NUM
ftr-374	941	5	)	)	PUNCT
ftr-374	941	6	,	,	PUNCT
ftr-374	941	7	ex	ex	X
ftr-374	941	8	.	.	PUNCT
ftr-374	941	9	(	(	PUNCT
ftr-374	941	10	3	3	NUM
ftr-374	941	11	)	)	PUNCT
ftr-374	941	12	(	(	PUNCT
ftr-374	941	13	2007	2007	NUM
ftr-374	941	14	)	)	PUNCT
ftr-374	941	15	.	.	PUNCT
ftr-374	942	1	155	155	NUM
ftr-374	942	2	.	.	PUNCT
ftr-374	942	3	prop	prop	NOUN
ftr-374	942	4	.	.	PUNCT
ftr-374	943	1	reg	reg	PROPN
ftr-374	943	2	.	.	PUNCT
ftr-374	944	1	§	§	NOUN
ftr-374	944	2	1.704	1.704	NUM
ftr-374	944	3	-	-	SYM
ftr-374	944	4	4(f	4(f	NUM
ftr-374	944	5	)	)	PUNCT
ftr-374	944	6	,	,	PUNCT
ftr-374	944	7	ex	ex	X
ftr-374	944	8	.	.	PUNCT
ftr-374	944	9	(	(	PUNCT
ftr-374	944	10	3)(ii	3)(ii	NUM
ftr-374	944	11	)	)	PUNCT
ftr-374	944	12	(	(	PUNCT
ftr-374	944	13	2007	2007	NUM
ftr-374	944	14	)	)	PUNCT
ftr-374	944	15	.	.	PUNCT
ftr-374	945	1	156	156	NUM
ftr-374	945	2	.	.	PUNCT
ftr-374	946	1	prop	prop	NOUN
ftr-374	946	2	.	.	PUNCT
ftr-374	947	1	reg	reg	PROPN
ftr-374	947	2	.	.	PUNCT
ftr-374	948	1	§	§	NOUN
ftr-374	948	2	1.704	1.704	NUM
ftr-374	948	3	-	-	SYM
ftr-374	948	4	4(c)(4)(ii)(b	4(c)(4)(ii)(b	NUM
ftr-374	948	5	)	)	PUNCT
ftr-374	948	6	(	(	PUNCT
ftr-374	948	7	2007	2007	NUM
ftr-374	948	8	)	)	PUNCT
ftr-374	948	9	.	.	PUNCT
ftr-374	949	1	2009	2009	NUM
ftr-374	949	2	]	]	PUNCT
ftr-374	949	3	built	build	VERB
ftr-374	949	4	-	-	PUNCT
ftr-374	949	5	in	in	ADP
ftr-374	949	6	gain	gain	NOUN
ftr-374	949	7	and	and	CCONJ
ftr-374	949	8	built	build	VERB
ftr-374	949	9	-	-	PUNCT
ftr-374	949	10	in	in	ADP
ftr-374	949	11	loss	loss	NOUN
ftr-374	949	12	649	649	NUM
ftr-374	949	13	partnership	partnership	NOUN
ftr-374	949	14	.	.	PUNCT
ftr-374	950	1	on	on	ADP
ftr-374	950	2	distribution	distribution	NOUN
ftr-374	950	3	of	of	ADP
ftr-374	950	4	asset	asset	NOUN
ftr-374	950	5	#	#	SYM
ftr-374	950	6	2	2	NUM
ftr-374	950	7	to	to	ADP
ftr-374	950	8	a	a	PRON
ftr-374	950	9	,	,	PUNCT
ftr-374	950	10	the	the	DET
ftr-374	950	11	new	new	ADJ
ftr-374	950	12	section	section	NOUN
ftr-374	950	13	704(c	704(c	NOUN
ftr-374	950	14	)	)	PUNCT
ftr-374	950	15	gain	gain	NOUN
ftr-374	950	16	is	be	AUX
ftr-374	950	17	recognized	recognize	VERB
ftr-374	950	18	by	by	ADP
ftr-374	950	19	c	c	PROPN
ftr-374	950	20	,	,	PUNCT
ftr-374	950	21	d	d	NOUN
ftr-374	950	22	,	,	PUNCT
ftr-374	950	23	and	and	CCONJ
ftr-374	950	24	e	e	X
ftr-374	950	25	(	(	PUNCT
ftr-374	950	26	$	$	SYM
ftr-374	950	27	150	150	NUM
ftr-374	950	28	each	each	PRON
ftr-374	950	29	)	)	PUNCT
ftr-374	950	30	under	under	ADP
ftr-374	950	31	section	section	NOUN
ftr-374	950	32	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	950	33	)	)	PUNCT
ftr-374	950	34	.	.	PUNCT
ftr-374	951	1	asset	asset	NOUN
ftr-374	951	2	#	#	NOUN
ftr-374	951	3	2	2	NUM
ftr-374	951	4	is	be	AUX
ftr-374	951	5	treated	treat	VERB
ftr-374	951	6	as	as	ADP
ftr-374	951	7	having	having	AUX
ftr-374	951	8	been	be	AUX
ftr-374	951	9	contributed	contribute	VERB
ftr-374	951	10	to	to	ADP
ftr-374	951	11	the	the	DET
ftr-374	951	12	continuing	continue	VERB
ftr-374	951	13	partnership	partnership	NOUN
ftr-374	951	14	by	by	ADP
ftr-374	951	15	c	c	PROPN
ftr-374	951	16	,	,	PUNCT
ftr-374	951	17	e	e	NOUN
ftr-374	951	18	,	,	PUNCT
ftr-374	951	19	and	and	CCONJ
ftr-374	951	20	d	d	X
ftr-374	951	21	within	within	ADP
ftr-374	951	22	seven	seven	NUM
ftr-374	951	23	years	year	NOUN
ftr-374	951	24	of	of	ADP
ftr-374	951	25	the	the	DET
ftr-374	951	26	distribution	distribution	NOUN
ftr-374	951	27	to	to	ADP
ftr-374	951	28	a.157	a.157	VERB
ftr-374	951	29	the	the	DET
ftr-374	951	30	remaining	remain	VERB
ftr-374	951	31	$	$	SYM
ftr-374	951	32	50	50	NUM
ftr-374	951	33	of	of	ADP
ftr-374	951	34	built	build	VERB
ftr-374	951	35	-	-	PUNCT
ftr-374	951	36	in	in	ADP
ftr-374	951	37	gain	gain	NOUN
ftr-374	951	38	in	in	ADP
ftr-374	951	39	asset	asset	NOUN
ftr-374	951	40	#	#	SYM
ftr-374	951	41	2	2	NUM
ftr-374	951	42	at	at	ADP
ftr-374	951	43	the	the	DET
ftr-374	951	44	time	time	NOUN
ftr-374	951	45	of	of	ADP
ftr-374	951	46	the	the	DET
ftr-374	951	47	merger	merger	NOUN
ftr-374	951	48	,	,	PUNCT
ftr-374	951	49	the	the	DET
ftr-374	951	50	old	old	ADJ
ftr-374	951	51	section	section	NOUN
ftr-374	951	52	704(c	704(c	NOUN
ftr-374	951	53	)	)	PUNCT
ftr-374	951	54	gain	gain	NOUN
ftr-374	951	55	,	,	PUNCT
ftr-374	951	56	resulted	result	VERB
ftr-374	951	57	from	from	ADP
ftr-374	951	58	c	c	PROPN
ftr-374	951	59	’s	’s	PART
ftr-374	951	60	contribution	contribution	NOUN
ftr-374	951	61	to	to	ADP
ftr-374	951	62	prs2	prs2	PROPN
ftr-374	951	63	more	more	ADJ
ftr-374	951	64	than	than	ADP
ftr-374	951	65	seven	seven	NUM
ftr-374	951	66	years	year	NOUN
ftr-374	951	67	prior	prior	ADV
ftr-374	951	68	to	to	ADP
ftr-374	951	69	the	the	DET
ftr-374	951	70	distribution	distribution	NOUN
ftr-374	951	71	to	to	ADP
ftr-374	951	72	a	a	PRON
ftr-374	951	73	,	,	PUNCT
ftr-374	951	74	and	and	CCONJ
ftr-374	951	75	is	be	AUX
ftr-374	951	76	,	,	PUNCT
ftr-374	951	77	therefore	therefore	ADV
ftr-374	951	78	,	,	PUNCT
ftr-374	951	79	not	not	PART
ftr-374	951	80	subject	subject	ADJ
ftr-374	951	81	to	to	ADP
ftr-374	951	82	recognition	recognition	NOUN
ftr-374	951	83	under	under	ADP
ftr-374	951	84	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	951	85	)	)	PUNCT
ftr-374	951	86	.	.	PUNCT
ftr-374	952	1	example	example	NOUN
ftr-374	952	2	13c	13c	NOUN
ftr-374	952	3	for	for	ADP
ftr-374	952	4	purposes	purpose	NOUN
ftr-374	952	5	of	of	ADP
ftr-374	952	6	identifying	identify	VERB
ftr-374	952	7	gain	gain	NOUN
ftr-374	952	8	recognized	recognize	VERB
ftr-374	952	9	under	under	ADP
ftr-374	952	10	section	section	NOUN
ftr-374	952	11	737	737	NUM
ftr-374	952	12	,	,	PUNCT
ftr-374	952	13	the	the	DET
ftr-374	952	14	proposed	propose	VERB
ftr-374	952	15	regulations	regulation	NOUN
ftr-374	952	16	apply	apply	VERB
ftr-374	952	17	the	the	DET
ftr-374	952	18	same	same	ADJ
ftr-374	952	19	distinctions	distinction	NOUN
ftr-374	952	20	between	between	ADP
ftr-374	952	21	built	build	VERB
ftr-374	952	22	-	-	PUNCT
ftr-374	952	23	in	in	ADP
ftr-374	952	24	gain	gain	NOUN
ftr-374	952	25	existing	exist	VERB
ftr-374	952	26	at	at	ADP
ftr-374	952	27	the	the	DET
ftr-374	952	28	time	time	NOUN
ftr-374	952	29	of	of	ADP
ftr-374	952	30	the	the	DET
ftr-374	952	31	original	original	ADJ
ftr-374	952	32	contribution	contribution	NOUN
ftr-374	952	33	of	of	ADP
ftr-374	952	34	property	property	NOUN
ftr-374	952	35	to	to	ADP
ftr-374	952	36	a	a	DET
ftr-374	952	37	partnership	partnership	NOUN
ftr-374	952	38	and	and	CCONJ
ftr-374	952	39	new	new	ADJ
ftr-374	952	40	built	build	VERB
ftr-374	952	41	-	-	PUNCT
ftr-374	952	42	in	in	ADP
ftr-374	952	43	gain	gain	NOUN
ftr-374	952	44	that	that	PRON
ftr-374	952	45	is	be	AUX
ftr-374	952	46	identified	identify	VERB
ftr-374	952	47	from	from	ADP
ftr-374	952	48	the	the	DET
ftr-374	952	49	revaluation	revaluation	NOUN
ftr-374	952	50	of	of	ADP
ftr-374	952	51	partnership	partnership	NOUN
ftr-374	952	52	assets	asset	NOUN
ftr-374	952	53	at	at	ADP
ftr-374	952	54	the	the	DET
ftr-374	952	55	time	time	NOUN
ftr-374	952	56	of	of	ADP
ftr-374	952	57	an	an	DET
ftr-374	952	58	assets	asset	NOUN
ftr-374	952	59	-	-	PUNCT
ftr-374	952	60	over	over	ADP
ftr-374	952	61	merger.158	merger.158	NOUN
ftr-374	952	62	the	the	DET
ftr-374	952	63	first	first	ADJ
ftr-374	952	64	example	example	NOUN
ftr-374	952	65	of	of	ADP
ftr-374	952	66	the	the	DET
ftr-374	952	67	proposed	propose	VERB
ftr-374	952	68	section	section	NOUN
ftr-374	952	69	737	737	NUM
ftr-374	952	70	regulations159	regulations159	ADP
ftr-374	952	71	is	be	AUX
ftr-374	952	72	situation	situation	NOUN
ftr-374	952	73	2	2	NUM
ftr-374	952	74	of	of	ADP
ftr-374	952	75	rev	rev	PROPN
ftr-374	952	76	.	.	PUNCT
ftr-374	952	77	rul	rul	NOUN
ftr-374	952	78	.	.	PUNCT
ftr-374	953	1	200443.160	200443.160	PROPN
ftr-374	953	2	assume	assume	VERB
ftr-374	953	3	that	that	SCONJ
ftr-374	953	4	on	on	ADP
ftr-374	953	5	january	january	PROPN
ftr-374	953	6	1	1	NUM
ftr-374	953	7	,	,	PUNCT
ftr-374	953	8	2012	2012	NUM
ftr-374	953	9	,	,	PUNCT
ftr-374	953	10	the	the	DET
ftr-374	953	11	fair	fair	ADJ
ftr-374	953	12	market	market	NOUN
ftr-374	953	13	value	value	NOUN
ftr-374	953	14	of	of	ADP
ftr-374	953	15	asset	asset	NOUN
ftr-374	953	16	#	#	SYM
ftr-374	953	17	1	1	NUM
ftr-374	953	18	in	in	ADP
ftr-374	953	19	the	the	DET
ftr-374	953	20	prs1	prs1	PROPN
ftr-374	953	21	partnership	partnership	NOUN
ftr-374	953	22	of	of	ADP
ftr-374	953	23	example	example	NOUN
ftr-374	953	24	13a	13a	PROPN
ftr-374	953	25	is	be	AUX
ftr-374	953	26	$	$	SYM
ftr-374	953	27	275	275	NUM
ftr-374	953	28	.	.	PUNCT
ftr-374	954	1	asset	asset	NOUN
ftr-374	954	2	#	#	SYM
ftr-374	954	3	1	1	NUM
ftr-374	954	4	is	be	AUX
ftr-374	954	5	distributed	distribute	VERB
ftr-374	954	6	to	to	ADP
ftr-374	954	7	c	c	PROPN
ftr-374	954	8	in	in	ADP
ftr-374	954	9	liquidation	liquidation	NOUN
ftr-374	954	10	of	of	ADP
ftr-374	954	11	c	c	PROPN
ftr-374	954	12	’s	’s	PART
ftr-374	954	13	interest	interest	NOUN
ftr-374	954	14	in	in	ADP
ftr-374	954	15	the	the	DET
ftr-374	954	16	prs1	prs1	PROPN
ftr-374	954	17	partnership	partnership	NOUN
ftr-374	954	18	.	.	PUNCT
ftr-374	955	1	revaluing	revalue	VERB
ftr-374	955	2	the	the	DET
ftr-374	955	3	partnership	partnership	NOUN
ftr-374	955	4	assets	asset	NOUN
ftr-374	955	5	to	to	PART
ftr-374	955	6	allocate	allocate	VERB
ftr-374	955	7	the	the	DET
ftr-374	955	8	$	$	SYM
ftr-374	955	9	625	625	NUM
ftr-374	955	10	book	book	NOUN
ftr-374	955	11	loss161	loss161	VERB
ftr-374	955	12	on	on	ADP
ftr-374	955	13	asset	asset	NOUN
ftr-374	955	14	#	#	SYM
ftr-374	955	15	1	1	NUM
ftr-374	955	16	is	be	AUX
ftr-374	955	17	useful	useful	ADJ
ftr-374	955	18	(	(	PUNCT
ftr-374	955	19	if	if	SCONJ
ftr-374	955	20	not	not	PART
ftr-374	955	21	necessary	necessary	ADJ
ftr-374	955	22	)	)	PUNCT
ftr-374	955	23	to	to	PART
ftr-374	955	24	determine	determine	VERB
ftr-374	955	25	c	c	PROPN
ftr-374	955	26	’s	’s	PART
ftr-374	955	27	capital	capital	NOUN
ftr-374	955	28	account	account	NOUN
ftr-374	955	29	for	for	ADP
ftr-374	955	30	purposes	purpose	NOUN
ftr-374	955	31	of	of	ADP
ftr-374	955	32	determining	determine	VERB
ftr-374	955	33	the	the	DET
ftr-374	955	34	liquidation	liquidation	NOUN
ftr-374	955	35	distribution	distribution	NOUN
ftr-374	955	36	required	require	VERB
ftr-374	955	37	to	to	PART
ftr-374	955	38	liquidate	liquidate	VERB
ftr-374	955	39	c	c	PROPN
ftr-374	955	40	’s	’s	ADJ
ftr-374	956	1	interest.162	interest.162	VERB
ftr-374	956	2	the	the	DET
ftr-374	956	3	revalued	revalue	VERB
ftr-374	956	4	capital	capital	NOUN
ftr-374	956	5	account	account	NOUN
ftr-374	956	6	is	be	AUX
ftr-374	956	7	as	as	SCONJ
ftr-374	956	8	follows	follow	VERB
ftr-374	956	9	:	:	PUNCT
ftr-374	956	10	prs1	prs1	NOUN
ftr-374	956	11	partnership	partnership	NOUN
ftr-374	956	12	assets	asset	NOUN
ftr-374	956	13	partners	partner	NOUN
ftr-374	956	14	’	'	PUNCT
ftr-374	956	15	capital	capital	NOUN
ftr-374	956	16	accounts	account	NOUN
ftr-374	956	17	book	book	NOUN
ftr-374	956	18	basis	basis	NOUN
ftr-374	956	19	book	book	NOUN
ftr-374	956	20	basis	basis	NOUN
ftr-374	956	21	asset	asset	NOUN
ftr-374	956	22	#	#	SYM
ftr-374	956	23	1	1	NUM
ftr-374	956	24	$	$	SYM
ftr-374	956	25	275	275	NUM
ftr-374	956	26	$	$	SYM
ftr-374	956	27	200	200	NUM
ftr-374	956	28	a	a	DET
ftr-374	956	29	$	$	SYM
ftr-374	956	30	412.50	412.50	NUM
ftr-374	956	31	$	$	SYM
ftr-374	956	32	200	200	NUM
ftr-374	956	33	asset	asset	NOUN
ftr-374	956	34	#	#	SYM
ftr-374	956	35	2	2	NUM
ftr-374	956	36	$	$	SYM
ftr-374	956	37	600	600	NUM
ftr-374	956	38	$	$	SYM
ftr-374	956	39	100	100	NUM
ftr-374	956	40	b	b	NUM
ftr-374	956	41	$	$	SYM
ftr-374	956	42	412.50	412.50	NUM
ftr-374	956	43	$	$	SYM
ftr-374	956	44	300	300	NUM
ftr-374	956	45	cash	cash	NOUN
ftr-374	957	1	$	$	SYM
ftr-374	957	2	500	500	NUM
ftr-374	957	3	$	$	SYM
ftr-374	957	4	500	500	NUM
ftr-374	957	5	c	c	NOUN
ftr-374	957	6	$	$	SYM
ftr-374	957	7	275.00	275.00	NUM
ftr-374	957	8	$	$	SYM
ftr-374	957	9	100	100	NUM
ftr-374	957	10	d	d	NOUN
ftr-374	957	11	$	$	SYM
ftr-374	957	12	275.00	275.00	NUM
ftr-374	957	13	$	$	SYM
ftr-374	957	14	200	200	NUM
ftr-374	957	15	$	$	SYM
ftr-374	957	16	1,375	1,375	NUM
ftr-374	957	17	$	$	SYM
ftr-374	957	18	800	800	NUM
ftr-374	957	19	$	$	SYM
ftr-374	957	20	1,375.00	1,375.00	NUM
ftr-374	957	21	$	$	SYM
ftr-374	957	22	800	800	NUM
ftr-374	957	23	rev	rev	NOUN
ftr-374	957	24	.	.	PUNCT
ftr-374	957	25	rul	rul	PROPN
ftr-374	957	26	.	.	PUNCT
ftr-374	958	1	2004	2004	NUM
ftr-374	958	2	-	-	SYM
ftr-374	958	3	43	43	NUM
ftr-374	958	4	holds	hold	VERB
ftr-374	958	5	that	that	SCONJ
ftr-374	958	6	the	the	DET
ftr-374	958	7	distribution	distribution	NOUN
ftr-374	958	8	of	of	ADP
ftr-374	958	9	asset	asset	NOUN
ftr-374	958	10	#	#	SYM
ftr-374	958	11	1	1	NUM
ftr-374	958	12	to	to	ADP
ftr-374	958	13	c	c	NOUN
ftr-374	958	14	does	do	AUX
ftr-374	958	15	not	not	PART
ftr-374	958	16	trigger	trigger	VERB
ftr-374	958	17	recognition	recognition	NOUN
ftr-374	958	18	of	of	ADP
ftr-374	958	19	a	a	DET
ftr-374	958	20	’s	’s	NOUN
ftr-374	958	21	precontribution	precontribution	NOUN
ftr-374	958	22	gain	gain	NOUN
ftr-374	958	23	on	on	ADP
ftr-374	958	24	asset	asset	NOUN
ftr-374	958	25	#	#	SYM
ftr-374	958	26	1	1	NUM
ftr-374	958	27	under	under	ADP
ftr-374	958	28	section	section	NOUN
ftr-374	958	29	157	157	NUM
ftr-374	958	30	.	.	PUNCT
ftr-374	959	1	i	i	PRON
ftr-374	959	2	d.	d.	PROPN
ftr-374	959	3	158	158	NUM
ftr-374	959	4	.	.	PUNCT
ftr-374	960	1	prop	prop	NOUN
ftr-374	960	2	.	.	PUNCT
ftr-374	961	1	reg	reg	PROPN
ftr-374	961	2	.	.	PUNCT
ftr-374	962	1	§	§	PROPN
ftr-374	962	2	1.737	1.737	NUM
ftr-374	962	3	-	-	PUNCT
ftr-374	962	4	2(b)(1)(ii)(a	2(b)(1)(ii)(a	NUM
ftr-374	962	5	)	)	PUNCT
ftr-374	962	6	and	and	CCONJ
ftr-374	962	7	(	(	PUNCT
ftr-374	962	8	b	b	NOUN
ftr-374	962	9	)	)	PUNCT
ftr-374	962	10	(	(	PUNCT
ftr-374	962	11	2007	2007	NUM
ftr-374	962	12	)	)	PUNCT
ftr-374	962	13	.	.	PUNCT
ftr-374	963	1	159	159	NUM
ftr-374	963	2	.	.	PUNCT
ftr-374	963	3	prop	prop	NOUN
ftr-374	963	4	.	.	PUNCT
ftr-374	964	1	reg	reg	PROPN
ftr-374	964	2	.	.	PUNCT
ftr-374	965	1	§	§	PROPN
ftr-374	965	2	1.737	1.737	NUM
ftr-374	965	3	-	-	SYM
ftr-374	965	4	2(b)(1)(ii)(f	2(b)(1)(ii)(f	NUM
ftr-374	965	5	)	)	PUNCT
ftr-374	965	6	,	,	PUNCT
ftr-374	965	7	ex	ex	X
ftr-374	965	8	.	.	PUNCT
ftr-374	965	9	(	(	PUNCT
ftr-374	965	10	1	1	NUM
ftr-374	965	11	)	)	PUNCT
ftr-374	965	12	(	(	PUNCT
ftr-374	965	13	2007	2007	NUM
ftr-374	965	14	)	)	PUNCT
ftr-374	965	15	.	.	PUNCT
ftr-374	966	1	160	160	NUM
ftr-374	966	2	.	.	PUNCT
ftr-374	967	1	supra	supra	PROPN
ftr-374	967	2	note	note	PROPN
ftr-374	967	3	115	115	NUM
ftr-374	967	4	,	,	PUNCT
ftr-374	967	5	2004	2004	NUM
ftr-374	967	6	-	-	SYM
ftr-374	967	7	1	1	NUM
ftr-374	967	8	c.b	c.b	PROPN
ftr-374	967	9	.	.	PROPN
ftr-374	967	10	842	842	NUM
ftr-374	967	11	,	,	PUNCT
ftr-374	967	12	843	843	NUM
ftr-374	967	13	.	.	NOUN
ftr-374	967	14	161	161	NUM
ftr-374	967	15	.	.	PUNCT
ftr-374	968	1	$	$	SYM
ftr-374	968	2	900	900	NUM
ftr-374	968	3	$	$	SYM
ftr-374	968	4	275	275	NUM
ftr-374	968	5	=	=	SYM
ftr-374	968	6	$	$	SYM
ftr-374	968	7	625	625	NUM
ftr-374	968	8	.	.	PUNCT
ftr-374	969	1	30	30	NUM
ftr-374	969	2	%	%	NOUN
ftr-374	969	3	of	of	ADP
ftr-374	969	4	the	the	DET
ftr-374	969	5	loss	loss	NOUN
ftr-374	969	6	,	,	PUNCT
ftr-374	969	7	$	$	SYM
ftr-374	969	8	187.50	187.50	NUM
ftr-374	969	9	is	be	AUX
ftr-374	969	10	allocated	allocate	VERB
ftr-374	969	11	each	each	PRON
ftr-374	969	12	to	to	ADP
ftr-374	969	13	a	a	DET
ftr-374	969	14	and	and	CCONJ
ftr-374	969	15	b	b	NOUN
ftr-374	969	16	,	,	PUNCT
ftr-374	969	17	20	20	NUM
ftr-374	969	18	%	%	NOUN
ftr-374	969	19	of	of	ADP
ftr-374	969	20	the	the	DET
ftr-374	969	21	loss	loss	NOUN
ftr-374	969	22	,	,	PUNCT
ftr-374	969	23	$	$	SYM
ftr-374	969	24	125.00	125.00	NUM
ftr-374	969	25	,	,	PUNCT
ftr-374	969	26	is	be	AUX
ftr-374	969	27	allocated	allocate	VERB
ftr-374	969	28	each	each	PRON
ftr-374	969	29	to	to	ADP
ftr-374	969	30	c	c	PROPN
ftr-374	969	31	and	and	CCONJ
ftr-374	969	32	d.	d.	PROPN
ftr-374	969	33	162	162	NUM
ftr-374	969	34	.	.	PUNCT
ftr-374	970	1	revaluation	revaluation	NOUN
ftr-374	970	2	of	of	ADP
ftr-374	970	3	asset	asset	NOUN
ftr-374	970	4	#	#	SYM
ftr-374	970	5	1	1	NUM
ftr-374	970	6	and	and	CCONJ
ftr-374	970	7	allocation	allocation	NOUN
ftr-374	970	8	of	of	ADP
ftr-374	970	9	the	the	DET
ftr-374	970	10	book	book	NOUN
ftr-374	970	11	loss	loss	NOUN
ftr-374	970	12	among	among	ADP
ftr-374	970	13	the	the	DET
ftr-374	970	14	partners	partner	NOUN
ftr-374	970	15	is	be	AUX
ftr-374	970	16	required	require	VERB
ftr-374	970	17	by	by	ADP
ftr-374	970	18	treas	treas	PROPN
ftr-374	970	19	.	.	PUNCT
ftr-374	971	1	reg	reg	PROPN
ftr-374	971	2	.	.	PUNCT
ftr-374	972	1	§	§	PROPN
ftr-374	972	2	1.704	1.704	NUM
ftr-374	972	3	-	-	PUNCT
ftr-374	972	4	1(b)(2)(iv)(e	1(b)(2)(iv)(e	NUM
ftr-374	972	5	)	)	PUNCT
ftr-374	972	6	,	,	PUNCT
ftr-374	972	7	which	which	PRON
ftr-374	972	8	provides	provide	VERB
ftr-374	972	9	that	that	SCONJ
ftr-374	972	10	distributed	distribute	VERB
ftr-374	972	11	property	property	NOUN
ftr-374	972	12	must	must	AUX
ftr-374	972	13	be	be	AUX
ftr-374	972	14	revalued	revalue	VERB
ftr-374	972	15	to	to	ADP
ftr-374	972	16	fair	fair	ADJ
ftr-374	972	17	market	market	NOUN
ftr-374	972	18	value	value	NOUN
ftr-374	972	19	,	,	PUNCT
ftr-374	972	20	book	book	NOUN
ftr-374	972	21	gains	gain	NOUN
ftr-374	972	22	and	and	CCONJ
ftr-374	972	23	losses	loss	NOUN
ftr-374	972	24	allocated	allocate	VERB
ftr-374	972	25	to	to	ADP
ftr-374	972	26	the	the	DET
ftr-374	972	27	partners	partner	NOUN
ftr-374	972	28	’	’	PART
ftr-374	972	29	capital	capital	NOUN
ftr-374	972	30	accounts	account	NOUN
ftr-374	972	31	,	,	PUNCT
ftr-374	972	32	then	then	ADV
ftr-374	972	33	the	the	DET
ftr-374	972	34	distributee	distributee	PROPN
ftr-374	972	35	partner	partner	NOUN
ftr-374	972	36	’s	’s	PART
ftr-374	972	37	capital	capital	NOUN
ftr-374	972	38	account	account	NOUN
ftr-374	972	39	is	be	AUX
ftr-374	972	40	reduced	reduce	VERB
ftr-374	972	41	by	by	ADP
ftr-374	972	42	the	the	DET
ftr-374	972	43	fair	fair	ADJ
ftr-374	972	44	market	market	NOUN
ftr-374	972	45	value	value	NOUN
ftr-374	972	46	of	of	ADP
ftr-374	972	47	distributed	distribute	VERB
ftr-374	972	48	property	property	NOUN
ftr-374	972	49	.	.	PUNCT
ftr-374	973	1	650	650	NUM
ftr-374	973	2	florida	florida	PROPN
ftr-374	973	3	tax	tax	NOUN
ftr-374	973	4	review	review	NOUN
ftr-374	973	5	[	[	X
ftr-374	973	6	vol	vol	NOUN
ftr-374	973	7	.	.	PUNCT
ftr-374	974	1	9:6	9:6	NUM
ftr-374	974	2	704(c)(1)(b	704(c)(1)(b	NUM
ftr-374	974	3	)	)	PUNCT
ftr-374	974	4	because	because	SCONJ
ftr-374	974	5	a	a	DET
ftr-374	974	6	contributed	contribute	VERB
ftr-374	974	7	asset	asset	NOUN
ftr-374	974	8	#	#	SYM
ftr-374	974	9	1	1	NUM
ftr-374	974	10	to	to	ADP
ftr-374	974	11	the	the	DET
ftr-374	974	12	partnership	partnership	NOUN
ftr-374	974	13	more	more	ADJ
ftr-374	974	14	than	than	ADP
ftr-374	974	15	seven	seven	NUM
ftr-374	974	16	years	year	NOUN
ftr-374	974	17	preceding	precede	VERB
ftr-374	974	18	the	the	DET
ftr-374	974	19	distribution.163	distribution.163	NOUN
ftr-374	974	20	the	the	DET
ftr-374	974	21	ruling	ruling	NOUN
ftr-374	974	22	also	also	ADV
ftr-374	974	23	states	state	VERB
ftr-374	974	24	that	that	SCONJ
ftr-374	974	25	section	section	NOUN
ftr-374	974	26	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	974	27	)	)	PUNCT
ftr-374	974	28	is	be	AUX
ftr-374	974	29	not	not	PART
ftr-374	974	30	applicable	applicable	ADJ
ftr-374	974	31	to	to	PART
ftr-374	974	32	reverse	reverse	VERB
ftr-374	974	33	section	section	NOUN
ftr-374	974	34	704(c	704(c	NOUN
ftr-374	974	35	)	)	PUNCT
ftr-374	974	36	gain	gain	NOUN
ftr-374	974	37	,	,	PUNCT
ftr-374	974	38	so	so	ADV
ftr-374	974	39	the	the	DET
ftr-374	974	40	revaluation	revaluation	NOUN
ftr-374	974	41	of	of	ADP
ftr-374	974	42	asset	asset	NOUN
ftr-374	974	43	#	#	SYM
ftr-374	974	44	1	1	NUM
ftr-374	974	45	on	on	ADP
ftr-374	974	46	the	the	DET
ftr-374	974	47	merger	merger	NOUN
ftr-374	974	48	of	of	ADP
ftr-374	974	49	prs2	prs2	PROPN
ftr-374	974	50	partnership	partnership	NOUN
ftr-374	974	51	into	into	ADP
ftr-374	974	52	prs1	prs1	NOUN
ftr-374	974	53	(	(	PUNCT
ftr-374	974	54	which	which	PRON
ftr-374	974	55	continued	continue	VERB
ftr-374	974	56	to	to	PART
ftr-374	974	57	hold	hold	VERB
ftr-374	974	58	asset	asset	NOUN
ftr-374	974	59	#	#	SYM
ftr-374	974	60	1	1	NUM
ftr-374	974	61	)	)	PUNCT
ftr-374	974	62	does	do	AUX
ftr-374	974	63	not	not	PART
ftr-374	974	64	trigger	trigger	VERB
ftr-374	974	65	section	section	NOUN
ftr-374	974	66	704(c	704(c	NOUN
ftr-374	974	67	)	)	PUNCT
ftr-374	974	68	gain	gain	NOUN
ftr-374	974	69	that	that	PRON
ftr-374	974	70	would	would	AUX
ftr-374	974	71	be	be	AUX
ftr-374	974	72	recognized	recognize	VERB
ftr-374	974	73	by	by	ADP
ftr-374	974	74	a	a	DET
ftr-374	974	75	or	or	CCONJ
ftr-374	974	76	b	b	NOUN
ftr-374	974	77	on	on	ADP
ftr-374	974	78	distribution	distribution	NOUN
ftr-374	974	79	of	of	ADP
ftr-374	974	80	asset	asset	NOUN
ftr-374	974	81	#	#	SYM
ftr-374	974	82	1	1	NUM
ftr-374	974	83	to	to	PART
ftr-374	974	84	c.164	c.164	NOUN
ftr-374	974	85	however	however	ADV
ftr-374	974	86	,	,	PUNCT
ftr-374	974	87	the	the	DET
ftr-374	974	88	ruling	ruling	NOUN
ftr-374	974	89	asserts	assert	VERB
ftr-374	974	90	that	that	SCONJ
ftr-374	974	91	the	the	DET
ftr-374	974	92	contribution	contribution	NOUN
ftr-374	974	93	of	of	ADP
ftr-374	974	94	asset	asset	NOUN
ftr-374	974	95	#	#	SYM
ftr-374	974	96	2	2	NUM
ftr-374	974	97	to	to	ADP
ftr-374	974	98	prs1	prs1	NOUN
ftr-374	974	99	in	in	ADP
ftr-374	974	100	the	the	DET
ftr-374	974	101	merger	merger	NOUN
ftr-374	974	102	of	of	ADP
ftr-374	974	103	prs2	prs2	PROPN
ftr-374	974	104	within	within	ADP
ftr-374	974	105	seven	seven	NUM
ftr-374	974	106	years	year	NOUN
ftr-374	974	107	of	of	ADP
ftr-374	974	108	the	the	DET
ftr-374	974	109	date	date	NOUN
ftr-374	974	110	of	of	ADP
ftr-374	974	111	the	the	DET
ftr-374	974	112	distribution	distribution	NOUN
ftr-374	974	113	to	to	ADP
ftr-374	974	114	c	c	PROPN
ftr-374	974	115	creates	create	VERB
ftr-374	974	116	precontribution	precontribution	NOUN
ftr-374	974	117	section	section	NOUN
ftr-374	974	118	704(c	704(c	NOUN
ftr-374	974	119	)	)	PUNCT
ftr-374	974	120	gain	gain	NOUN
ftr-374	974	121	that	that	PRON
ftr-374	974	122	is	be	AUX
ftr-374	974	123	subject	subject	ADJ
ftr-374	974	124	to	to	ADP
ftr-374	974	125	recognition	recognition	NOUN
ftr-374	974	126	under	under	ADP
ftr-374	974	127	section	section	NOUN
ftr-374	974	128	737	737	NUM
ftr-374	974	129	.	.	PUNCT
ftr-374	975	1	as	as	SCONJ
ftr-374	975	2	described	describe	VERB
ftr-374	975	3	above,165	above,165	NOUN
ftr-374	975	4	section	section	NOUN
ftr-374	975	5	737	737	NUM
ftr-374	975	6	requires	require	VERB
ftr-374	975	7	a	a	DET
ftr-374	975	8	distributee	distributee	NOUN
ftr-374	975	9	partner	partner	NOUN
ftr-374	975	10	who	who	PRON
ftr-374	975	11	contributed	contribute	VERB
ftr-374	975	12	built	build	VERB
ftr-374	975	13	-	-	PUNCT
ftr-374	975	14	in	in	ADP
ftr-374	975	15	gain	gain	NOUN
ftr-374	975	16	property	property	NOUN
ftr-374	975	17	to	to	ADP
ftr-374	975	18	a	a	DET
ftr-374	975	19	partnership	partnership	NOUN
ftr-374	975	20	within	within	ADP
ftr-374	975	21	seven	seven	NUM
ftr-374	975	22	years	year	NOUN
ftr-374	975	23	preceding	precede	VERB
ftr-374	975	24	the	the	DET
ftr-374	975	25	distribution	distribution	NOUN
ftr-374	975	26	to	to	PART
ftr-374	975	27	recognize	recognize	VERB
ftr-374	975	28	gain	gain	NOUN
ftr-374	975	29	on	on	ADP
ftr-374	975	30	a	a	DET
ftr-374	975	31	distribution	distribution	NOUN
ftr-374	975	32	of	of	ADP
ftr-374	975	33	property	property	NOUN
ftr-374	975	34	to	to	ADP
ftr-374	975	35	the	the	DET
ftr-374	975	36	extent	extent	NOUN
ftr-374	975	37	of	of	ADP
ftr-374	975	38	the	the	DET
ftr-374	975	39	contributor	contributor	NOUN
ftr-374	975	40	’s	’s	PART
ftr-374	975	41	built	build	VERB
ftr-374	975	42	-	-	PUNCT
ftr-374	975	43	in	in	ADP
ftr-374	975	44	gain	gain	NOUN
ftr-374	975	45	.	.	PUNCT
ftr-374	976	1	the	the	DET
ftr-374	976	2	prs2	prs2	PROPN
ftr-374	976	3	partnership	partnership	NOUN
ftr-374	976	4	,	,	PUNCT
ftr-374	976	5	in	in	ADP
ftr-374	976	6	which	which	PRON
ftr-374	976	7	c	c	NOUN
ftr-374	976	8	was	be	AUX
ftr-374	976	9	a	a	DET
ftr-374	976	10	partner	partner	NOUN
ftr-374	976	11	,	,	PUNCT
ftr-374	976	12	contributed	contribute	VERB
ftr-374	976	13	asset	asset	NOUN
ftr-374	976	14	#	#	SYM
ftr-374	976	15	2	2	NUM
ftr-374	976	16	with	with	ADP
ftr-374	976	17	$	$	SYM
ftr-374	976	18	500	500	NUM
ftr-374	976	19	of	of	ADP
ftr-374	976	20	built	build	VERB
ftr-374	976	21	-	-	PUNCT
ftr-374	976	22	in	in	ADP
ftr-374	976	23	gain	gain	NOUN
ftr-374	976	24	to	to	ADP
ftr-374	976	25	prs1	prs1	NOUN
ftr-374	976	26	;	;	PUNCT
ftr-374	976	27	$	$	SYM
ftr-374	976	28	100	100	NUM
ftr-374	976	29	that	that	PRON
ftr-374	976	30	was	be	AUX
ftr-374	976	31	attributable	attributable	ADJ
ftr-374	976	32	to	to	ADP
ftr-374	976	33	c	c	PROPN
ftr-374	976	34	’s	’s	PART
ftr-374	976	35	precontribution	precontribution	NOUN
ftr-374	976	36	gain	gain	NOUN
ftr-374	976	37	and	and	CCONJ
ftr-374	976	38	$	$	SYM
ftr-374	976	39	400	400	NUM
ftr-374	976	40	attributable	attributable	ADJ
ftr-374	976	41	to	to	ADP
ftr-374	976	42	appreciation	appreciation	NOUN
ftr-374	976	43	while	while	SCONJ
ftr-374	976	44	the	the	DET
ftr-374	976	45	property	property	NOUN
ftr-374	976	46	was	be	AUX
ftr-374	976	47	held	hold	VERB
ftr-374	976	48	by	by	ADP
ftr-374	976	49	the	the	DET
ftr-374	976	50	prs2	prs2	PROPN
ftr-374	976	51	partnership	partnership	NOUN
ftr-374	976	52	.	.	PUNCT
ftr-374	977	1	under	under	ADP
ftr-374	977	2	section	section	NOUN
ftr-374	977	3	737	737	NUM
ftr-374	977	4	,	,	PUNCT
ftr-374	977	5	c	c	PROPN
ftr-374	977	6	is	be	AUX
ftr-374	977	7	required	require	VERB
ftr-374	977	8	to	to	PART
ftr-374	977	9	recognize	recognize	VERB
ftr-374	977	10	the	the	DET
ftr-374	977	11	lesser	less	ADJ
ftr-374	977	12	of	of	ADP
ftr-374	977	13	c	c	NOUN
ftr-374	977	14	’s	’s	PART
ftr-374	977	15	gain	gain	NOUN
ftr-374	977	16	on	on	ADP
ftr-374	977	17	the	the	DET
ftr-374	977	18	distribution	distribution	NOUN
ftr-374	977	19	,	,	PUNCT
ftr-374	977	20	$	$	SYM
ftr-374	977	21	175	175	NUM
ftr-374	977	22	,	,	PUNCT
ftr-374	977	23	or	or	CCONJ
ftr-374	977	24	c	c	X
ftr-374	977	25	’s	’s	NOUN
ftr-374	977	26	share	share	NOUN
ftr-374	977	27	of	of	ADP
ftr-374	977	28	the	the	DET
ftr-374	977	29	prs2	prs2	PROPN
ftr-374	977	30	partnership	partnership	NOUN
ftr-374	977	31	built	build	VERB
ftr-374	977	32	-	-	PUNCT
ftr-374	977	33	in	in	ADP
ftr-374	977	34	gain	gain	NOUN
ftr-374	977	35	,	,	PUNCT
ftr-374	977	36	$	$	SYM
ftr-374	977	37	200	200	NUM
ftr-374	977	38	.	.	PUNCT
ftr-374	978	1	thus	thus	ADV
ftr-374	978	2	,	,	PUNCT
ftr-374	978	3	c	c	NOUN
ftr-374	978	4	recognizes	recognize	VERB
ftr-374	978	5	$	$	SYM
ftr-374	978	6	175	175	NUM
ftr-374	978	7	of	of	ADP
ftr-374	978	8	gain	gain	NOUN
ftr-374	978	9	on	on	ADP
ftr-374	978	10	the	the	DET
ftr-374	978	11	distribution	distribution	NOUN
ftr-374	978	12	of	of	ADP
ftr-374	978	13	asset	asset	NOUN
ftr-374	978	14	#	#	SYM
ftr-374	978	15	1	1	NUM
ftr-374	978	16	.	.	PUNCT
ftr-374	979	1	under	under	ADP
ftr-374	979	2	section	section	NOUN
ftr-374	979	3	737(c	737(c	PROPN
ftr-374	979	4	)	)	PUNCT
ftr-374	979	5	,	,	PUNCT
ftr-374	979	6	c	c	X
ftr-374	979	7	’s	’s	ADJ
ftr-374	979	8	basis	basis	NOUN
ftr-374	979	9	in	in	ADP
ftr-374	979	10	c	c	PROPN
ftr-374	979	11	’s	’s	NOUN
ftr-374	979	12	partnership	partnership	NOUN
ftr-374	979	13	interest	interest	NOUN
ftr-374	979	14	is	be	AUX
ftr-374	979	15	increased	increase	VERB
ftr-374	979	16	by	by	ADP
ftr-374	979	17	the	the	DET
ftr-374	979	18	$	$	SYM
ftr-374	979	19	175	175	NUM
ftr-374	979	20	of	of	ADP
ftr-374	979	21	recognized	recognize	VERB
ftr-374	979	22	gain	gain	NOUN
ftr-374	979	23	to	to	ADP
ftr-374	979	24	$	$	SYM
ftr-374	979	25	275	275	NUM
ftr-374	979	26	,	,	PUNCT
ftr-374	979	27	and	and	CCONJ
ftr-374	979	28	prs1	prs1	PROPN
ftr-374	979	29	partnership	partnership	NOUN
ftr-374	979	30	’s	’s	PART
ftr-374	979	31	basis	basis	NOUN
ftr-374	979	32	in	in	ADP
ftr-374	979	33	asset	asset	NOUN
ftr-374	979	34	#	#	SYM
ftr-374	979	35	2	2	NUM
ftr-374	979	36	is	be	AUX
ftr-374	979	37	increased	increase	VERB
ftr-374	979	38	to	to	PART
ftr-374	979	39	reflect	reflect	VERB
ftr-374	979	40	c	c	PROPN
ftr-374	979	41	’s	’s	ADV
ftr-374	979	42	recognized	recognize	VERB
ftr-374	979	43	gain	gain	NOUN
ftr-374	979	44	with	with	ADP
ftr-374	979	45	respect	respect	NOUN
ftr-374	979	46	to	to	ADP
ftr-374	979	47	asset	asset	NOUN
ftr-374	979	48	#	#	SYM
ftr-374	979	49	2.166	2.166	NUM
ftr-374	979	50	c	c	X
ftr-374	979	51	’s	’s	PART
ftr-374	979	52	exchange	exchange	NOUN
ftr-374	979	53	basis	basis	NOUN
ftr-374	979	54	in	in	ADP
ftr-374	979	55	the	the	DET
ftr-374	979	56	distributed	distribute	VERB
ftr-374	979	57	asset	asset	NOUN
ftr-374	979	58	#	#	SYM
ftr-374	979	59	1	1	NUM
ftr-374	979	60	is	be	AUX
ftr-374	979	61	$	$	SYM
ftr-374	979	62	275.167	275.167	NUM
ftr-374	979	63	the	the	DET
ftr-374	979	64	resulting	result	VERB
ftr-374	979	65	partnership	partnership	NOUN
ftr-374	979	66	capital	capital	NOUN
ftr-374	979	67	account	account	NOUN
ftr-374	979	68	is	be	AUX
ftr-374	979	69	as	as	SCONJ
ftr-374	979	70	follows	follow	VERB
ftr-374	979	71	:	:	PUNCT
ftr-374	979	72	163	163	NUM
ftr-374	979	73	.	.	PUNCT
ftr-374	980	1	a	a	DET
ftr-374	980	2	’s	’s	ADJ
ftr-374	980	3	precontribution	precontribution	NOUN
ftr-374	980	4	gain	gain	NOUN
ftr-374	980	5	would	would	AUX
ftr-374	980	6	be	be	AUX
ftr-374	980	7	$	$	SYM
ftr-374	980	8	75	75	NUM
ftr-374	980	9	,	,	PUNCT
ftr-374	980	10	the	the	DET
ftr-374	980	11	amount	amount	NOUN
ftr-374	980	12	of	of	ADP
ftr-374	980	13	gain	gain	NOUN
ftr-374	980	14	that	that	SCONJ
ftr-374	980	15	the	the	DET
ftr-374	980	16	partnership	partnership	NOUN
ftr-374	980	17	would	would	AUX
ftr-374	980	18	recognize	recognize	VERB
ftr-374	980	19	on	on	ADP
ftr-374	980	20	a	a	DET
ftr-374	980	21	taxable	taxable	ADJ
ftr-374	980	22	disposition	disposition	NOUN
ftr-374	980	23	of	of	ADP
ftr-374	980	24	asset	asset	NOUN
ftr-374	980	25	#	#	SYM
ftr-374	980	26	1	1	NUM
ftr-374	980	27	for	for	ADP
ftr-374	980	28	its	its	PRON
ftr-374	980	29	fair	fair	ADJ
ftr-374	980	30	market	market	NOUN
ftr-374	980	31	value	value	NOUN
ftr-374	980	32	.	.	PUNCT
ftr-374	981	1	irc	irc	PROPN
ftr-374	981	2	§	§	PROPN
ftr-374	981	3	704(c)(1)(b)(i	704(c)(1)(b)(i	NUM
ftr-374	981	4	)	)	PUNCT
ftr-374	981	5	.	.	PUNCT
ftr-374	982	1	also	also	ADV
ftr-374	982	2	see	see	VERB
ftr-374	982	3	treas	treas	PROPN
ftr-374	982	4	.	.	PUNCT
ftr-374	983	1	reg	reg	PROPN
ftr-374	983	2	.	.	PUNCT
ftr-374	984	1	§	§	PROPN
ftr-374	984	2	1.704	1.704	NUM
ftr-374	984	3	-	-	NUM
ftr-374	984	4	4(c)(7	4(c)(7	NUM
ftr-374	984	5	)	)	PUNCT
ftr-374	984	6	;	;	PUNCT
ftr-374	984	7	§	§	PROPN
ftr-374	984	8	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	984	9	)	)	PUNCT
ftr-374	984	10	does	do	AUX
ftr-374	984	11	not	not	PART
ftr-374	984	12	apply	apply	VERB
ftr-374	984	13	to	to	PART
ftr-374	984	14	reverse	reverse	VERB
ftr-374	984	15	§	§	PROPN
ftr-374	984	16	704(c	704(c	PROPN
ftr-374	984	17	)	)	PUNCT
ftr-374	984	18	gain	gain	NOUN
ftr-374	984	19	.	.	PUNCT
ftr-374	985	1	164	164	NUM
ftr-374	985	2	.	.	PUNCT
ftr-374	986	1	the	the	DET
ftr-374	986	2	text	text	NOUN
ftr-374	986	3	of	of	ADP
ftr-374	986	4	the	the	DET
ftr-374	986	5	ruling	ruling	NOUN
ftr-374	986	6	indicates	indicate	VERB
ftr-374	986	7	that	that	SCONJ
ftr-374	986	8	while	while	SCONJ
ftr-374	986	9	treas	treas	PROPN
ftr-374	986	10	.	.	PUNCT
ftr-374	987	1	reg	reg	PROPN
ftr-374	987	2	.	.	PUNCT
ftr-374	988	1	§	§	PROPN
ftr-374	988	2	1.7043(a)(6)(i	1.7043(a)(6)(i	NUM
ftr-374	988	3	)	)	PUNCT
ftr-374	988	4	provides	provide	VERB
ftr-374	988	5	that	that	SCONJ
ftr-374	988	6	the	the	DET
ftr-374	988	7	allocation	allocation	NOUN
ftr-374	988	8	rules	rule	NOUN
ftr-374	988	9	of	of	ADP
ftr-374	988	10	treas	treas	PROPN
ftr-374	988	11	.	.	PUNCT
ftr-374	989	1	reg	reg	PROPN
ftr-374	989	2	.	.	PUNCT
ftr-374	990	1	§	§	PROPN
ftr-374	990	2	1.704	1.704	NUM
ftr-374	990	3	-	-	SYM
ftr-374	990	4	3	3	NUM
ftr-374	990	5	apply	apply	VERB
ftr-374	990	6	to	to	PART
ftr-374	990	7	reverse	reverse	VERB
ftr-374	990	8	§	§	PROPN
ftr-374	990	9	704(c	704(c	PROPN
ftr-374	990	10	)	)	PUNCT
ftr-374	990	11	items	item	NOUN
ftr-374	990	12	,	,	PUNCT
ftr-374	990	13	there	there	PRON
ftr-374	990	14	are	be	VERB
ftr-374	990	15	no	no	DET
ftr-374	990	16	corresponding	correspond	VERB
ftr-374	990	17	regulations	regulation	NOUN
ftr-374	990	18	under	under	ADP
ftr-374	990	19	§	§	PROPN
ftr-374	990	20	§	§	PROPN
ftr-374	990	21	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	990	22	)	)	PUNCT
ftr-374	990	23	and	and	CCONJ
ftr-374	990	24	737	737	NUM
ftr-374	990	25	requiring	require	VERB
ftr-374	990	26	recognition	recognition	NOUN
ftr-374	990	27	of	of	ADP
ftr-374	990	28	gain	gain	NOUN
ftr-374	990	29	attributable	attributable	ADJ
ftr-374	990	30	to	to	PART
ftr-374	990	31	reverse	reverse	VERB
ftr-374	990	32	§	§	PROPN
ftr-374	990	33	704(c	704(c	PROPN
ftr-374	990	34	)	)	PUNCT
ftr-374	990	35	allocations	allocation	NOUN
ftr-374	990	36	.	.	PUNCT
ftr-374	991	1	rev	rev	PROPN
ftr-374	991	2	.	.	PROPN
ftr-374	991	3	rul	rul	PROPN
ftr-374	991	4	.	.	PUNCT
ftr-374	992	1	2004	2004	NUM
ftr-374	992	2	-	-	SYM
ftr-374	992	3	43	43	NUM
ftr-374	992	4	,	,	PUNCT
ftr-374	992	5	supra	supra	PROPN
ftr-374	992	6	note	note	NOUN
ftr-374	992	7	115	115	NUM
ftr-374	992	8	,	,	PUNCT
ftr-374	992	9	2004	2004	NUM
ftr-374	992	10	-	-	SYM
ftr-374	992	11	1	1	NUM
ftr-374	992	12	c.b	c.b	PROPN
ftr-374	992	13	.	.	PROPN
ftr-374	992	14	842	842	NUM
ftr-374	992	15	,	,	PUNCT
ftr-374	992	16	844	844	NUM
ftr-374	992	17	.	.	PUNCT
ftr-374	993	1	this	this	DET
ftr-374	993	2	position	position	NOUN
ftr-374	993	3	is	be	AUX
ftr-374	993	4	incorporated	incorporate	VERB
ftr-374	993	5	in	in	ADP
ftr-374	993	6	prop	prop	NOUN
ftr-374	993	7	.	.	PUNCT
ftr-374	994	1	reg	reg	NOUN
ftr-374	994	2	.	.	PUNCT
ftr-374	995	1	§	§	PROPN
ftr-374	995	2	1.704	1.704	NUM
ftr-374	995	3	-	-	NUM
ftr-374	995	4	4(f	4(f	NUM
ftr-374	995	5	)	)	PUNCT
ftr-374	995	6	,	,	PUNCT
ftr-374	995	7	ex	ex	X
ftr-374	995	8	.	.	X
ftr-374	995	9	(	(	PUNCT
ftr-374	995	10	4	4	NUM
ftr-374	995	11	)	)	PUNCT
ftr-374	995	12	(	(	PUNCT
ftr-374	995	13	2007	2007	NUM
ftr-374	995	14	)	)	PUNCT
ftr-374	995	15	,	,	PUNCT
ftr-374	995	16	and	and	CCONJ
ftr-374	995	17	prop	prop	NOUN
ftr-374	995	18	.	.	PUNCT
ftr-374	996	1	reg	reg	PROPN
ftr-374	996	2	.	.	PUNCT
ftr-374	997	1	§	§	PROPN
ftr-374	997	2	1.737	1.737	NUM
ftr-374	997	3	-	-	SYM
ftr-374	997	4	2(b)(1)(f	2(b)(1)(f	NUM
ftr-374	997	5	)	)	PUNCT
ftr-374	997	6	,	,	PUNCT
ftr-374	997	7	ex	ex	X
ftr-374	997	8	.	.	PUNCT
ftr-374	997	9	(	(	PUNCT
ftr-374	997	10	4	4	NUM
ftr-374	997	11	)	)	PUNCT
ftr-374	997	12	(	(	PUNCT
ftr-374	997	13	2007	2007	NUM
ftr-374	997	14	)	)	PUNCT
ftr-374	997	15	.	.	PUNCT
ftr-374	998	1	165	165	NUM
ftr-374	998	2	.	.	PUNCT
ftr-374	999	1	supra	supra	ADJ
ftr-374	999	2	text	text	NOUN
ftr-374	999	3	at	at	ADP
ftr-374	999	4	note	note	NOUN
ftr-374	999	5	98	98	NUM
ftr-374	999	6	.	.	PUNCT
ftr-374	999	7	166	166	NUM
ftr-374	999	8	.	.	PUNCT
ftr-374	1000	1	see	see	VERB
ftr-374	1000	2	treas	treas	PROPN
ftr-374	1000	3	.	.	PUNCT
ftr-374	1001	1	reg	reg	PROPN
ftr-374	1001	2	.	.	PUNCT
ftr-374	1002	1	§	§	PROPN
ftr-374	1002	2	1.737	1.737	NUM
ftr-374	1002	3	-	-	SYM
ftr-374	1002	4	3(c	3(c	NUM
ftr-374	1002	5	)	)	PUNCT
ftr-374	1002	6	.	.	PUNCT
ftr-374	1003	1	167	167	NUM
ftr-374	1003	2	.	.	PUNCT
ftr-374	1003	3	irc	irc	PROPN
ftr-374	1003	4	§	§	PROPN
ftr-374	1003	5	732(b	732(b	PROPN
ftr-374	1003	6	)	)	PUNCT
ftr-374	1003	7	.	.	PUNCT
ftr-374	1004	1	2009	2009	NUM
ftr-374	1004	2	]	]	PUNCT
ftr-374	1004	3	built	build	VERB
ftr-374	1004	4	-	-	PUNCT
ftr-374	1004	5	in	in	ADP
ftr-374	1004	6	gain	gain	NOUN
ftr-374	1004	7	and	and	CCONJ
ftr-374	1004	8	built	build	VERB
ftr-374	1004	9	-	-	PUNCT
ftr-374	1004	10	in	in	ADP
ftr-374	1004	11	loss	loss	NOUN
ftr-374	1004	12	651	651	NUM
ftr-374	1004	13	prs1	prs1	NOUN
ftr-374	1004	14	partnership	partnership	NOUN
ftr-374	1004	15	assets	asset	NOUN
ftr-374	1004	16	partners	partner	NOUN
ftr-374	1004	17	’	'	PUNCT
ftr-374	1004	18	capital	capital	NOUN
ftr-374	1004	19	accounts	account	NOUN
ftr-374	1004	20	book	book	NOUN
ftr-374	1004	21	basis	basis	NOUN
ftr-374	1004	22	book	book	NOUN
ftr-374	1004	23	basis	basis	NOUN
ftr-374	1004	24	asset	asset	NOUN
ftr-374	1004	25	#	#	SYM
ftr-374	1004	26	2	2	NUM
ftr-374	1004	27	$	$	SYM
ftr-374	1004	28	600	600	NUM
ftr-374	1004	29	$	$	SYM
ftr-374	1004	30	275	275	NUM
ftr-374	1004	31	a	a	DET
ftr-374	1004	32	$	$	SYM
ftr-374	1004	33	412.50	412.50	NUM
ftr-374	1004	34	$	$	SYM
ftr-374	1004	35	200	200	NUM
ftr-374	1004	36	cash	cash	NOUN
ftr-374	1004	37	$	$	SYM
ftr-374	1004	38	500	500	NUM
ftr-374	1004	39	$	$	SYM
ftr-374	1004	40	500	500	NUM
ftr-374	1004	41	b	b	NOUN
ftr-374	1004	42	$	$	SYM
ftr-374	1004	43	412.50	412.50	NUM
ftr-374	1004	44	$	$	SYM
ftr-374	1004	45	300	300	NUM
ftr-374	1004	46	d	d	NOUN
ftr-374	1004	47	$	$	SYM
ftr-374	1004	48	275.00	275.00	NUM
ftr-374	1004	49	$	$	SYM
ftr-374	1004	50	200	200	NUM
ftr-374	1004	51	$	$	SYM
ftr-374	1004	52	1,100	1,100	NUM
ftr-374	1004	53	$	$	SYM
ftr-374	1004	54	775	775	NUM
ftr-374	1004	55	$	$	SYM
ftr-374	1004	56	1,100.00	1,100.00	NUM
ftr-374	1004	57	$	$	SYM
ftr-374	1004	58	700	700	NUM
ftr-374	1004	59	the	the	DET
ftr-374	1004	60	$	$	SYM
ftr-374	1004	61	75	75	NUM
ftr-374	1004	62	difference	difference	NOUN
ftr-374	1004	63	between	between	ADP
ftr-374	1004	64	the	the	DET
ftr-374	1004	65	partnership	partnership	NOUN
ftr-374	1004	66	’s	’s	PART
ftr-374	1004	67	inside	inside	ADP
ftr-374	1004	68	property	property	NOUN
ftr-374	1004	69	basis	basis	NOUN
ftr-374	1004	70	and	and	CCONJ
ftr-374	1004	71	the	the	DET
ftr-374	1004	72	sum	sum	NOUN
ftr-374	1004	73	of	of	ADP
ftr-374	1004	74	the	the	DET
ftr-374	1004	75	partners	partner	NOUN
ftr-374	1004	76	outside	outside	ADP
ftr-374	1004	77	bases	basis	NOUN
ftr-374	1004	78	is	be	AUX
ftr-374	1004	79	attributable	attributable	ADJ
ftr-374	1004	80	to	to	ADP
ftr-374	1004	81	the	the	DET
ftr-374	1004	82	increased	increase	VERB
ftr-374	1004	83	basis	basis	NOUN
ftr-374	1004	84	of	of	ADP
ftr-374	1004	85	asset	asset	NOUN
ftr-374	1004	86	#	#	SYM
ftr-374	1004	87	1	1	NUM
ftr-374	1004	88	from	from	ADP
ftr-374	1004	89	the	the	DET
ftr-374	1004	90	partnership	partnership	NOUN
ftr-374	1004	91	basis	basis	NOUN
ftr-374	1004	92	of	of	ADP
ftr-374	1004	93	$	$	SYM
ftr-374	1004	94	200	200	NUM
ftr-374	1004	95	to	to	ADP
ftr-374	1004	96	its	its	PRON
ftr-374	1004	97	$	$	SYM
ftr-374	1004	98	275	275	NUM
ftr-374	1004	99	basis	basis	NOUN
ftr-374	1004	100	to	to	ADP
ftr-374	1004	101	c.	c.	PROPN
ftr-374	1004	102	a	a	DET
ftr-374	1004	103	section	section	NOUN
ftr-374	1004	104	754	754	NUM
ftr-374	1004	105	election	election	NOUN
ftr-374	1004	106	and	and	CCONJ
ftr-374	1004	107	section	section	NOUN
ftr-374	1004	108	734(b)(2)(b	734(b)(2)(b	NUM
ftr-374	1004	109	)	)	PUNCT
ftr-374	1004	110	adjustment	adjustment	NOUN
ftr-374	1004	111	would	would	AUX
ftr-374	1004	112	require	require	VERB
ftr-374	1004	113	a	a	DET
ftr-374	1004	114	decrease	decrease	NOUN
ftr-374	1004	115	in	in	ADP
ftr-374	1004	116	the	the	DET
ftr-374	1004	117	basis	basis	NOUN
ftr-374	1004	118	of	of	ADP
ftr-374	1004	119	asset	asset	NOUN
ftr-374	1004	120	#	#	SYM
ftr-374	1004	121	2	2	NUM
ftr-374	1004	122	of	of	ADP
ftr-374	1004	123	$	$	SYM
ftr-374	1004	124	75	75	NUM
ftr-374	1004	125	,	,	PUNCT
ftr-374	1004	126	to	to	ADP
ftr-374	1004	127	$	$	SYM
ftr-374	1004	128	200	200	NUM
ftr-374	1004	129	.	.	PUNCT
ftr-374	1005	1	if	if	SCONJ
ftr-374	1005	2	the	the	DET
ftr-374	1005	3	approach	approach	NOUN
ftr-374	1005	4	of	of	ADP
ftr-374	1005	5	the	the	DET
ftr-374	1005	6	proposed	propose	VERB
ftr-374	1005	7	regulations	regulation	NOUN
ftr-374	1005	8	and	and	CCONJ
ftr-374	1005	9	rev	rev	NOUN
ftr-374	1005	10	.	.	PROPN
ftr-374	1005	11	rul	rul	PROPN
ftr-374	1005	12	.	.	PUNCT
ftr-374	1006	1	2004	2004	NUM
ftr-374	1006	2	-	-	SYM
ftr-374	1006	3	43	43	NUM
ftr-374	1006	4	is	be	AUX
ftr-374	1006	5	not	not	PART
ftr-374	1006	6	applied	apply	VERB
ftr-374	1006	7	in	in	ADP
ftr-374	1006	8	this	this	DET
ftr-374	1006	9	example	example	NOUN
ftr-374	1006	10	,	,	PUNCT
ftr-374	1006	11	and	and	CCONJ
ftr-374	1006	12	asset	asset	NOUN
ftr-374	1006	13	#	#	SYM
ftr-374	1006	14	2	2	NUM
ftr-374	1006	15	contributed	contribute	VERB
ftr-374	1006	16	initially	initially	ADV
ftr-374	1006	17	by	by	ADP
ftr-374	1006	18	c	c	PROPN
ftr-374	1006	19	outside	outside	ADP
ftr-374	1006	20	of	of	ADP
ftr-374	1006	21	the	the	DET
ftr-374	1006	22	seven	seven	NUM
ftr-374	1006	23	year	year	NOUN
ftr-374	1006	24	period	period	NOUN
ftr-374	1006	25	of	of	ADP
ftr-374	1006	26	section	section	NOUN
ftr-374	1006	27	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	1006	28	)	)	PUNCT
ftr-374	1006	29	so	so	SCONJ
ftr-374	1006	30	that	that	SCONJ
ftr-374	1006	31	737(b)(1)168	737(b)(1)168	NOUN
ftr-374	1006	32	is	be	AUX
ftr-374	1006	33	not	not	PART
ftr-374	1006	34	applicable	applicable	ADJ
ftr-374	1006	35	,	,	PUNCT
ftr-374	1006	36	c	c	PROPN
ftr-374	1006	37	would	would	AUX
ftr-374	1006	38	not	not	PART
ftr-374	1006	39	recognize	recognize	VERB
ftr-374	1006	40	gain	gain	NOUN
ftr-374	1006	41	on	on	ADP
ftr-374	1006	42	the	the	DET
ftr-374	1006	43	distribution	distribution	NOUN
ftr-374	1006	44	of	of	ADP
ftr-374	1006	45	asset	asset	NOUN
ftr-374	1006	46	#	#	SYM
ftr-374	1006	47	1169	1169	NUM
ftr-374	1006	48	and	and	CCONJ
ftr-374	1006	49	c	c	X
ftr-374	1006	50	’s	’s	NOUN
ftr-374	1006	51	exchange	exchange	NOUN
ftr-374	1006	52	basis	basis	NOUN
ftr-374	1006	53	in	in	ADP
ftr-374	1006	54	asset	asset	NOUN
ftr-374	1006	55	#	#	SYM
ftr-374	1006	56	1	1	NUM
ftr-374	1006	57	would	would	AUX
ftr-374	1006	58	be	be	AUX
ftr-374	1006	59	$	$	SYM
ftr-374	1006	60	100	100	NUM
ftr-374	1006	61	.	.	PUNCT
ftr-374	1007	1	the	the	DET
ftr-374	1007	2	resulting	result	VERB
ftr-374	1007	3	prs1	prs1	NOUN
ftr-374	1007	4	partnership	partnership	NOUN
ftr-374	1007	5	capital	capital	NOUN
ftr-374	1007	6	account	account	NOUN
ftr-374	1007	7	would	would	AUX
ftr-374	1007	8	be	be	AUX
ftr-374	1007	9	as	as	SCONJ
ftr-374	1007	10	follows	follow	VERB
ftr-374	1007	11	:	:	PUNCT
ftr-374	1007	12	prs1	prs1	NOUN
ftr-374	1007	13	partnership	partnership	NOUN
ftr-374	1007	14	assets	asset	NOUN
ftr-374	1007	15	partners	partner	NOUN
ftr-374	1007	16	’	'	PUNCT
ftr-374	1007	17	capital	capital	NOUN
ftr-374	1007	18	accounts	account	NOUN
ftr-374	1007	19	book	book	NOUN
ftr-374	1007	20	basis	basis	NOUN
ftr-374	1007	21	book	book	NOUN
ftr-374	1007	22	basis	basis	NOUN
ftr-374	1007	23	asset	asset	NOUN
ftr-374	1008	1	#	#	SYM
ftr-374	1008	2	2	2	NUM
ftr-374	1008	3	$	$	SYM
ftr-374	1008	4	600	600	NUM
ftr-374	1008	5	$	$	SYM
ftr-374	1008	6	100	100	NUM
ftr-374	1008	7	a	a	DET
ftr-374	1008	8	$	$	SYM
ftr-374	1008	9	412.50	412.50	NUM
ftr-374	1008	10	$	$	SYM
ftr-374	1008	11	200	200	NUM
ftr-374	1008	12	cash	cash	NOUN
ftr-374	1008	13	$	$	SYM
ftr-374	1008	14	500	500	NUM
ftr-374	1009	1	$	$	SYM
ftr-374	1009	2	500	500	NUM
ftr-374	1009	3	b	b	NOUN
ftr-374	1009	4	$	$	SYM
ftr-374	1009	5	412.50	412.50	NUM
ftr-374	1009	6	$	$	SYM
ftr-374	1009	7	300	300	NUM
ftr-374	1009	8	d	d	NOUN
ftr-374	1009	9	$	$	SYM
ftr-374	1009	10	275.00	275.00	NUM
ftr-374	1009	11	$	$	SYM
ftr-374	1009	12	200	200	NUM
ftr-374	1009	13	$	$	SYM
ftr-374	1009	14	1,100	1,100	NUM
ftr-374	1009	15	$	$	SYM
ftr-374	1009	16	600	600	NUM
ftr-374	1009	17	$	$	SYM
ftr-374	1009	18	1,100.00	1,100.00	NUM
ftr-374	1009	19	$	$	SYM
ftr-374	1009	20	700	700	NUM
ftr-374	1009	21	here	here	ADV
ftr-374	1009	22	the	the	DET
ftr-374	1009	23	$	$	SYM
ftr-374	1009	24	100	100	NUM
ftr-374	1009	25	difference	difference	NOUN
ftr-374	1009	26	between	between	ADP
ftr-374	1009	27	the	the	DET
ftr-374	1009	28	partnership	partnership	NOUN
ftr-374	1009	29	’s	’s	PART
ftr-374	1009	30	inside	inside	ADP
ftr-374	1009	31	property	property	NOUN
ftr-374	1009	32	basis	basis	NOUN
ftr-374	1009	33	and	and	CCONJ
ftr-374	1009	34	the	the	DET
ftr-374	1009	35	sum	sum	NOUN
ftr-374	1009	36	of	of	ADP
ftr-374	1009	37	the	the	DET
ftr-374	1009	38	partners	partner	NOUN
ftr-374	1009	39	outside	outside	ADP
ftr-374	1009	40	bases	basis	NOUN
ftr-374	1009	41	is	be	AUX
ftr-374	1009	42	attributable	attributable	ADJ
ftr-374	1009	43	to	to	ADP
ftr-374	1009	44	the	the	DET
ftr-374	1009	45	decreased	decreased	ADJ
ftr-374	1009	46	basis	basis	NOUN
ftr-374	1009	47	of	of	ADP
ftr-374	1009	48	asset	asset	NOUN
ftr-374	1009	49	#	#	SYM
ftr-374	1009	50	1	1	NUM
ftr-374	1009	51	from	from	ADP
ftr-374	1009	52	the	the	DET
ftr-374	1009	53	partnership	partnership	NOUN
ftr-374	1009	54	basis	basis	NOUN
ftr-374	1009	55	of	of	ADP
ftr-374	1009	56	$	$	SYM
ftr-374	1009	57	200	200	NUM
ftr-374	1009	58	to	to	ADP
ftr-374	1009	59	its	its	PRON
ftr-374	1009	60	$	$	SYM
ftr-374	1009	61	100	100	NUM
ftr-374	1009	62	basis	basis	NOUN
ftr-374	1009	63	to	to	ADP
ftr-374	1009	64	c.	c.	PROPN
ftr-374	1009	65	a	a	DET
ftr-374	1009	66	section	section	NOUN
ftr-374	1009	67	754	754	NUM
ftr-374	1009	68	election	election	NOUN
ftr-374	1009	69	and	and	CCONJ
ftr-374	1009	70	section	section	NOUN
ftr-374	1009	71	734(b)(1)(b	734(b)(1)(b	PROPN
ftr-374	1009	72	)	)	PUNCT
ftr-374	1009	73	adjustment	adjustment	NOUN
ftr-374	1009	74	would	would	AUX
ftr-374	1009	75	increase	increase	VERB
ftr-374	1009	76	the	the	DET
ftr-374	1009	77	basis	basis	NOUN
ftr-374	1009	78	of	of	ADP
ftr-374	1009	79	asset	asset	NOUN
ftr-374	1009	80	#	#	SYM
ftr-374	1009	81	2	2	NUM
ftr-374	1009	82	to	to	ADP
ftr-374	1009	83	$	$	SYM
ftr-374	1009	84	200	200	NUM
ftr-374	1009	85	.	.	PUNCT
ftr-374	1010	1	168	168	NUM
ftr-374	1010	2	.	.	PUNCT
ftr-374	1011	1	irc	irc	AUX
ftr-374	1011	2	§	§	PROPN
ftr-374	1011	3	737	737	NUM
ftr-374	1011	4	operates	operate	NOUN
ftr-374	1011	5	by	by	ADP
ftr-374	1011	6	requiring	require	VERB
ftr-374	1011	7	recognition	recognition	NOUN
ftr-374	1011	8	of	of	ADP
ftr-374	1011	9	the	the	DET
ftr-374	1011	10	lesser	less	ADJ
ftr-374	1011	11	of	of	ADP
ftr-374	1011	12	gain	gain	NOUN
ftr-374	1011	13	on	on	ADP
ftr-374	1011	14	the	the	DET
ftr-374	1011	15	distribution	distribution	NOUN
ftr-374	1011	16	or	or	CCONJ
ftr-374	1011	17	the	the	DET
ftr-374	1011	18	distributee	distributee	NOUN
ftr-374	1011	19	partner	partner	NOUN
ftr-374	1011	20	’s	’s	PART
ftr-374	1011	21	net	net	ADJ
ftr-374	1011	22	precontribution	precontribution	NOUN
ftr-374	1011	23	gain	gain	NOUN
ftr-374	1011	24	,	,	PUNCT
ftr-374	1011	25	which	which	PRON
ftr-374	1011	26	is	be	AUX
ftr-374	1011	27	defined	define	VERB
ftr-374	1011	28	in	in	ADP
ftr-374	1011	29	§	§	PROPN
ftr-374	1011	30	737(b	737(b	PROPN
ftr-374	1011	31	)	)	PUNCT
ftr-374	1011	32	as	as	SCONJ
ftr-374	1011	33	the	the	DET
ftr-374	1011	34	gain	gain	NOUN
ftr-374	1011	35	that	that	PRON
ftr-374	1011	36	would	would	AUX
ftr-374	1011	37	be	be	AUX
ftr-374	1011	38	recognized	recognize	VERB
ftr-374	1011	39	by	by	ADP
ftr-374	1011	40	the	the	DET
ftr-374	1011	41	distributee	distributee	NOUN
ftr-374	1011	42	partner	partner	NOUN
ftr-374	1011	43	under	under	ADP
ftr-374	1011	44	§	§	PROPN
ftr-374	1011	45	704(b)(1)(c	704(b)(1)(c	PROPN
ftr-374	1011	46	)	)	PUNCT
ftr-374	1011	47	if	if	SCONJ
ftr-374	1011	48	built	build	VERB
ftr-374	1011	49	-	-	PUNCT
ftr-374	1011	50	in	in	ADP
ftr-374	1011	51	gain	gain	NOUN
ftr-374	1011	52	property	property	NOUN
ftr-374	1011	53	contributed	contribute	VERB
ftr-374	1011	54	within	within	ADP
ftr-374	1011	55	seven	seven	NUM
ftr-374	1011	56	years	year	NOUN
ftr-374	1011	57	of	of	ADP
ftr-374	1011	58	the	the	DET
ftr-374	1011	59	distribution	distribution	NOUN
ftr-374	1011	60	had	have	AUX
ftr-374	1011	61	been	be	AUX
ftr-374	1011	62	distributed	distribute	VERB
ftr-374	1011	63	to	to	ADP
ftr-374	1011	64	another	another	DET
ftr-374	1011	65	partner	partner	NOUN
ftr-374	1011	66	.	.	PUNCT
ftr-374	1012	1	in	in	ADP
ftr-374	1012	2	the	the	DET
ftr-374	1012	3	example	example	NOUN
ftr-374	1012	4	,	,	PUNCT
ftr-374	1012	5	c	c	X
ftr-374	1012	6	’s	’s	ADJ
ftr-374	1012	7	net	net	ADJ
ftr-374	1012	8	precontribution	precontribution	NOUN
ftr-374	1012	9	gain	gain	NOUN
ftr-374	1012	10	would	would	AUX
ftr-374	1012	11	be	be	AUX
ftr-374	1012	12	limited	limit	VERB
ftr-374	1012	13	to	to	ADP
ftr-374	1012	14	$	$	SYM
ftr-374	1012	15	100	100	NUM
ftr-374	1012	16	,	,	PUNCT
ftr-374	1012	17	the	the	DET
ftr-374	1012	18	difference	difference	NOUN
ftr-374	1012	19	between	between	ADP
ftr-374	1012	20	book	book	NOUN
ftr-374	1012	21	value	value	NOUN
ftr-374	1012	22	and	and	CCONJ
ftr-374	1012	23	basis	basis	NOUN
ftr-374	1012	24	at	at	ADP
ftr-374	1012	25	the	the	DET
ftr-374	1012	26	time	time	NOUN
ftr-374	1012	27	of	of	ADP
ftr-374	1012	28	c	c	PROPN
ftr-374	1012	29	’s	’s	PART
ftr-374	1012	30	original	original	ADJ
ftr-374	1012	31	contribution	contribution	NOUN
ftr-374	1012	32	to	to	ADP
ftr-374	1012	33	the	the	DET
ftr-374	1012	34	cd	cd	PROPN
ftr-374	1012	35	partnership	partnership	NOUN
ftr-374	1012	36	.	.	PUNCT
ftr-374	1013	1	169	169	NUM
ftr-374	1013	2	.	.	PUNCT
ftr-374	1014	1	irc	irc	PROPN
ftr-374	1014	2	§	§	PROPN
ftr-374	1014	3	731(a	731(a	PROPN
ftr-374	1014	4	)	)	PUNCT
ftr-374	1014	5	.	.	PUNCT
ftr-374	1015	1	652	652	NUM
ftr-374	1015	2	florida	florida	PROPN
ftr-374	1015	3	tax	tax	NOUN
ftr-374	1015	4	review	review	NOUN
ftr-374	1015	5	[	[	X
ftr-374	1015	6	vol	vol	NOUN
ftr-374	1015	7	.	.	PUNCT
ftr-374	1015	8	9:6	9:6	NUM
ftr-374	1015	9	after	after	ADP
ftr-374	1015	10	applying	apply	VERB
ftr-374	1015	11	section	section	NOUN
ftr-374	1015	12	734(b	734(b	NOUN
ftr-374	1015	13	)	)	PUNCT
ftr-374	1015	14	adjustments	adjustment	NOUN
ftr-374	1015	15	,	,	PUNCT
ftr-374	1015	16	whether	whether	SCONJ
ftr-374	1015	17	or	or	CCONJ
ftr-374	1015	18	not	not	PART
ftr-374	1015	19	the	the	DET
ftr-374	1015	20	distributee	distributee	NOUN
ftr-374	1015	21	is	be	AUX
ftr-374	1015	22	required	require	VERB
ftr-374	1015	23	to	to	PART
ftr-374	1015	24	recognize	recognize	VERB
ftr-374	1015	25	section	section	NOUN
ftr-374	1015	26	737	737	NUM
ftr-374	1015	27	gain	gain	NOUN
ftr-374	1015	28	on	on	ADP
ftr-374	1015	29	appreciation	appreciation	NOUN
ftr-374	1015	30	existing	exist	VERB
ftr-374	1015	31	at	at	ADP
ftr-374	1015	32	the	the	DET
ftr-374	1015	33	time	time	NOUN
ftr-374	1015	34	of	of	ADP
ftr-374	1015	35	the	the	DET
ftr-374	1015	36	assets	asset	NOUN
ftr-374	1015	37	-	-	PUNCT
ftr-374	1015	38	over	over	ADP
ftr-374	1015	39	merger	merger	NOUN
ftr-374	1015	40	,	,	PUNCT
ftr-374	1015	41	the	the	DET
ftr-374	1015	42	partnership	partnership	NOUN
ftr-374	1015	43	capital	capital	NOUN
ftr-374	1015	44	account	account	NOUN
ftr-374	1015	45	is	be	AUX
ftr-374	1015	46	as	as	SCONJ
ftr-374	1015	47	follows	follow	VERB
ftr-374	1015	48	:	:	PUNCT
ftr-374	1015	49	prs1	prs1	NOUN
ftr-374	1015	50	partnership	partnership	NOUN
ftr-374	1015	51	assets	asset	NOUN
ftr-374	1015	52	partners	partner	NOUN
ftr-374	1015	53	’	'	PUNCT
ftr-374	1015	54	capital	capital	NOUN
ftr-374	1015	55	accounts	account	NOUN
ftr-374	1015	56	book	book	NOUN
ftr-374	1015	57	basis	basis	NOUN
ftr-374	1015	58	book	book	NOUN
ftr-374	1015	59	basis	basis	NOUN
ftr-374	1015	60	asset	asset	NOUN
ftr-374	1015	61	#	#	SYM
ftr-374	1015	62	2	2	NUM
ftr-374	1015	63	$	$	SYM
ftr-374	1015	64	600	600	NUM
ftr-374	1015	65	$	$	SYM
ftr-374	1015	66	200	200	NUM
ftr-374	1015	67	a	a	DET
ftr-374	1015	68	$	$	SYM
ftr-374	1015	69	412.50	412.50	NUM
ftr-374	1015	70	$	$	SYM
ftr-374	1015	71	200	200	NUM
ftr-374	1015	72	cash	cash	NOUN
ftr-374	1015	73	$	$	SYM
ftr-374	1015	74	500	500	NUM
ftr-374	1016	1	$	$	SYM
ftr-374	1016	2	500	500	NUM
ftr-374	1016	3	b	b	NOUN
ftr-374	1016	4	$	$	SYM
ftr-374	1016	5	412.50	412.50	NUM
ftr-374	1016	6	$	$	SYM
ftr-374	1016	7	300	300	NUM
ftr-374	1016	8	d	d	NOUN
ftr-374	1016	9	$	$	SYM
ftr-374	1016	10	275.00	275.00	NUM
ftr-374	1016	11	$	$	SYM
ftr-374	1016	12	200	200	NUM
ftr-374	1016	13	$	$	SYM
ftr-374	1016	14	1,100	1,100	NUM
ftr-374	1016	15	$	$	SYM
ftr-374	1016	16	700	700	NUM
ftr-374	1016	17	$	$	SYM
ftr-374	1016	18	1,100.00	1,100.00	NUM
ftr-374	1016	19	$	$	SYM
ftr-374	1016	20	700	700	NUM
ftr-374	1016	21	this	this	DET
ftr-374	1016	22	capital	capital	NOUN
ftr-374	1016	23	account	account	NOUN
ftr-374	1016	24	comparison	comparison	NOUN
ftr-374	1016	25	demonstrates	demonstrate	VERB
ftr-374	1016	26	that	that	SCONJ
ftr-374	1016	27	the	the	DET
ftr-374	1016	28	amount	amount	NOUN
ftr-374	1016	29	of	of	ADP
ftr-374	1016	30	deferred	defer	VERB
ftr-374	1016	31	built	build	VERB
ftr-374	1016	32	-	-	PUNCT
ftr-374	1016	33	in	in	ADP
ftr-374	1016	34	gain	gain	NOUN
ftr-374	1016	35	remaining	remain	VERB
ftr-374	1016	36	in	in	ADP
ftr-374	1016	37	the	the	DET
ftr-374	1016	38	partnership	partnership	NOUN
ftr-374	1016	39	is	be	AUX
ftr-374	1016	40	the	the	DET
ftr-374	1016	41	same	same	ADJ
ftr-374	1016	42	,	,	PUNCT
ftr-374	1016	43	whether	whether	SCONJ
ftr-374	1016	44	or	or	CCONJ
ftr-374	1016	45	not	not	PART
ftr-374	1016	46	the	the	DET
ftr-374	1016	47	seven	seven	NUM
ftr-374	1016	48	year	year	NOUN
ftr-374	1016	49	period	period	NOUN
ftr-374	1016	50	of	of	ADP
ftr-374	1016	51	sections	section	NOUN
ftr-374	1016	52	704(c)(1)(b	704(c)(1)(b	NUM
ftr-374	1016	53	)	)	PUNCT
ftr-374	1016	54	and	and	CCONJ
ftr-374	1016	55	737	737	NUM
ftr-374	1016	56	is	be	AUX
ftr-374	1016	57	restarted	restart	VERB
ftr-374	1016	58	by	by	ADP
ftr-374	1016	59	the	the	DET
ftr-374	1016	60	assetsover	assetsover	PROPN
ftr-374	1016	61	merger	merger	NOUN
ftr-374	1016	62	.	.	PUNCT
ftr-374	1017	1	the	the	DET
ftr-374	1017	2	approach	approach	NOUN
ftr-374	1017	3	of	of	ADP
ftr-374	1017	4	the	the	DET
ftr-374	1017	5	proposed	propose	VERB
ftr-374	1017	6	regulations	regulation	NOUN
ftr-374	1017	7	affects	affect	VERB
ftr-374	1017	8	only	only	ADV
ftr-374	1017	9	the	the	DET
ftr-374	1017	10	distributee	distributee	NOUN
ftr-374	1017	11	by	by	ADP
ftr-374	1017	12	forcing	force	VERB
ftr-374	1017	13	recognition	recognition	NOUN
ftr-374	1017	14	of	of	ADP
ftr-374	1017	15	gain	gain	NOUN
ftr-374	1017	16	that	that	PRON
ftr-374	1017	17	would	would	AUX
ftr-374	1017	18	otherwise	otherwise	ADV
ftr-374	1017	19	be	be	AUX
ftr-374	1017	20	deferred	defer	VERB
ftr-374	1017	21	in	in	ADP
ftr-374	1017	22	the	the	DET
ftr-374	1017	23	basis	basis	NOUN
ftr-374	1017	24	of	of	ADP
ftr-374	1017	25	property	property	NOUN
ftr-374	1017	26	distributed	distribute	VERB
ftr-374	1017	27	in	in	ADP
ftr-374	1017	28	complete	complete	ADJ
ftr-374	1017	29	liquidation	liquidation	NOUN
ftr-374	1017	30	of	of	ADP
ftr-374	1017	31	the	the	DET
ftr-374	1017	32	partner	partner	NOUN
ftr-374	1017	33	’s	’s	PART
ftr-374	1017	34	interest	interest	NOUN
ftr-374	1017	35	.	.	PUNCT
ftr-374	1018	1	the	the	DET
ftr-374	1018	2	proposed	propose	VERB
ftr-374	1018	3	regulations	regulation	NOUN
ftr-374	1018	4	accelerate	accelerate	VERB
ftr-374	1018	5	recognition	recognition	NOUN
ftr-374	1018	6	of	of	ADP
ftr-374	1018	7	$	$	SYM
ftr-374	1018	8	175	175	NUM
ftr-374	1018	9	gain	gain	NOUN
ftr-374	1018	10	to	to	ADP
ftr-374	1018	11	c	c	NOUN
ftr-374	1018	12	,	,	PUNCT
ftr-374	1018	13	with	with	ADP
ftr-374	1018	14	a	a	DET
ftr-374	1018	15	$	$	SYM
ftr-374	1018	16	175	175	NUM
ftr-374	1018	17	basis	basis	NOUN
ftr-374	1018	18	increase	increase	NOUN
ftr-374	1018	19	in	in	ADP
ftr-374	1018	20	the	the	DET
ftr-374	1018	21	distributed	distribute	VERB
ftr-374	1018	22	property	property	NOUN
ftr-374	1018	23	,	,	PUNCT
ftr-374	1018	24	contrasted	contrast	VERB
ftr-374	1018	25	with	with	ADP
ftr-374	1018	26	the	the	DET
ftr-374	1018	27	existing	exist	VERB
ftr-374	1018	28	approach	approach	NOUN
ftr-374	1018	29	that	that	PRON
ftr-374	1018	30	would	would	AUX
ftr-374	1018	31	defer	defer	VERB
ftr-374	1018	32	c	c	PROPN
ftr-374	1018	33	’s	’s	PART
ftr-374	1018	34	recognition	recognition	NOUN
ftr-374	1018	35	of	of	ADP
ftr-374	1018	36	the	the	DET
ftr-374	1018	37	pre	pre	ADJ
ftr-374	1018	38	-	-	ADJ
ftr-374	1018	39	merger	merger	ADJ
ftr-374	1018	40	revaluation	revaluation	NOUN
ftr-374	1018	41	gain	gain	NOUN
ftr-374	1018	42	to	to	ADP
ftr-374	1018	43	c	c	PROPN
ftr-374	1018	44	’s	’s	PART
ftr-374	1018	45	disposition	disposition	NOUN
ftr-374	1018	46	of	of	ADP
ftr-374	1018	47	asset	asset	NOUN
ftr-374	1018	48	#	#	SYM
ftr-374	1018	49	1.170	1.170	NUM
ftr-374	1018	50	the	the	DET
ftr-374	1018	51	impact	impact	NOUN
ftr-374	1018	52	of	of	ADP
ftr-374	1018	53	this	this	DET
ftr-374	1018	54	analysis	analysis	NOUN
ftr-374	1018	55	is	be	AUX
ftr-374	1018	56	confirmed	confirm	VERB
ftr-374	1018	57	by	by	ADP
ftr-374	1018	58	looking	look	VERB
ftr-374	1018	59	at	at	ADP
ftr-374	1018	60	what	what	PRON
ftr-374	1018	61	happens	happen	VERB
ftr-374	1018	62	on	on	ADP
ftr-374	1018	63	sale	sale	NOUN
ftr-374	1018	64	of	of	ADP
ftr-374	1018	65	asset	asset	NOUN
ftr-374	1018	66	#	#	SYM
ftr-374	1018	67	2	2	NUM
ftr-374	1018	68	for	for	ADP
ftr-374	1018	69	its	its	PRON
ftr-374	1018	70	$	$	SYM
ftr-374	1018	71	600	600	NUM
ftr-374	1018	72	book	book	NOUN
ftr-374	1018	73	value	value	NOUN
ftr-374	1018	74	.	.	PUNCT
ftr-374	1019	1	the	the	DET
ftr-374	1019	2	$	$	SYM
ftr-374	1019	3	400	400	NUM
ftr-374	1019	4	tax	tax	NOUN
ftr-374	1019	5	gain	gain	NOUN
ftr-374	1019	6	is	be	AUX
ftr-374	1019	7	allocated	allocate	VERB
ftr-374	1019	8	under	under	ADP
ftr-374	1019	9	section	section	NOUN
ftr-374	1019	10	704(c	704(c	PROPN
ftr-374	1019	11	)	)	PUNCT
ftr-374	1019	12	principals	principal	NOUN
ftr-374	1019	13	to	to	PART
ftr-374	1019	14	eliminate	eliminate	VERB
ftr-374	1019	15	book	book	NOUN
ftr-374	1019	16	/	/	SYM
ftr-374	1019	17	tax	tax	NOUN
ftr-374	1019	18	disparities	disparity	NOUN
ftr-374	1019	19	in	in	ADP
ftr-374	1019	20	the	the	DET
ftr-374	1019	21	partners	partner	NOUN
ftr-374	1019	22	’	'	PUNCT
ftr-374	1019	23	capital	capital	NOUN
ftr-374	1019	24	accounts	account	NOUN
ftr-374	1019	25	caused	cause	VERB
ftr-374	1019	26	by	by	ADP
ftr-374	1019	27	contribution	contribution	NOUN
ftr-374	1019	28	and	and	CCONJ
ftr-374	1019	29	reverse	reverse	ADJ
ftr-374	1019	30	section	section	NOUN
ftr-374	1019	31	704(c	704(c	PROPN
ftr-374	1019	32	)	)	PUNCT
ftr-374	1019	33	gains	gain	NOUN
ftr-374	1019	34	,	,	PUNCT
ftr-374	1019	35	$	$	SYM
ftr-374	1019	36	75	75	NUM
ftr-374	1019	37	to	to	PART
ftr-374	1019	38	d	d	X
ftr-374	1019	39	(	(	PUNCT
ftr-374	1019	40	the	the	DET
ftr-374	1019	41	contributor	contributor	NOUN
ftr-374	1019	42	of	of	ADP
ftr-374	1019	43	asset	asset	NOUN
ftr-374	1019	44	#	#	SYM
ftr-374	1019	45	2	2	NUM
ftr-374	1019	46	)	)	PUNCT
ftr-374	1019	47	,	,	PUNCT
ftr-374	1019	48	$	$	SYM
ftr-374	1019	49	112.50	112.50	NUM
ftr-374	1019	50	to	to	ADP
ftr-374	1019	51	b	b	NOUN
ftr-374	1019	52	,	,	PUNCT
ftr-374	1019	53	and	and	CCONJ
ftr-374	1019	54	$	$	SYM
ftr-374	1019	55	212.50	212.50	NUM
ftr-374	1019	56	to	to	ADP
ftr-374	1019	57	a	a	PRON
ftr-374	1019	58	,	,	PUNCT
ftr-374	1019	59	which	which	PRON
ftr-374	1019	60	accounts	account	VERB
ftr-374	1019	61	for	for	ADP
ftr-374	1019	62	revaluation	revaluation	NOUN
ftr-374	1019	63	gains	gain	NOUN
ftr-374	1019	64	and	and	CCONJ
ftr-374	1019	65	losses	loss	NOUN
ftr-374	1019	66	attributable	attributable	ADJ
ftr-374	1019	67	to	to	ADP
ftr-374	1019	68	their	their	PRON
ftr-374	1019	69	interests	interest	NOUN
ftr-374	1019	70	.	.	PUNCT
ftr-374	1020	1	the	the	DET
ftr-374	1020	2	resulting	result	VERB
ftr-374	1020	3	partnership	partnership	NOUN
ftr-374	1020	4	capital	capital	NOUN
ftr-374	1020	5	account	account	NOUN
ftr-374	1020	6	is	be	AUX
ftr-374	1020	7	as	as	SCONJ
ftr-374	1020	8	follows	follow	VERB
ftr-374	1020	9	:	:	PUNCT
ftr-374	1020	10	prs1	prs1	NOUN
ftr-374	1020	11	partnership	partnership	NOUN
ftr-374	1020	12	assets	asset	NOUN
ftr-374	1020	13	partners	partner	NOUN
ftr-374	1020	14	’	'	PUNCT
ftr-374	1020	15	capital	capital	NOUN
ftr-374	1020	16	accounts	account	NOUN
ftr-374	1020	17	book	book	NOUN
ftr-374	1020	18	basis	basis	NOUN
ftr-374	1020	19	book	book	NOUN
ftr-374	1020	20	basis	basis	NOUN
ftr-374	1020	21	a	a	DET
ftr-374	1020	22	$	$	SYM
ftr-374	1020	23	412.50	412.50	NUM
ftr-374	1020	24	$	$	SYM
ftr-374	1020	25	412.50	412.50	NUM
ftr-374	1020	26	cash	cash	NOUN
ftr-374	1020	27	$	$	SYM
ftr-374	1020	28	1,100	1,100	NUM
ftr-374	1020	29	$	$	SYM
ftr-374	1020	30	1,100	1,100	NUM
ftr-374	1020	31	b	b	SYM
ftr-374	1020	32	$	$	SYM
ftr-374	1020	33	412.50	412.50	NUM
ftr-374	1020	34	$	$	SYM
ftr-374	1020	35	412.50	412.50	NUM
ftr-374	1020	36	d	d	NOUN
ftr-374	1021	1	$	$	SYM
ftr-374	1021	2	275.00	275.00	NUM
ftr-374	1021	3	$	$	SYM
ftr-374	1021	4	275.00	275.00	NUM
ftr-374	1021	5	$	$	SYM
ftr-374	1021	6	1,100	1,100	NUM
ftr-374	1021	7	$	$	SYM
ftr-374	1021	8	1,100	1,100	NUM
ftr-374	1021	9	$	$	SYM
ftr-374	1021	10	1,100.00	1,100.00	NUM
ftr-374	1021	11	$	$	SYM
ftr-374	1021	12	1,100.00	1,100.00	NUM
ftr-374	1021	13	170	170	NUM
ftr-374	1021	14	.	.	PUNCT
ftr-374	1022	1	of	of	ADV
ftr-374	1022	2	course	course	ADV
ftr-374	1022	3	c	c	NOUN
ftr-374	1022	4	could	could	AUX
ftr-374	1022	5	avoid	avoid	VERB
ftr-374	1022	6	recognition	recognition	NOUN
ftr-374	1022	7	by	by	ADP
ftr-374	1022	8	dying	die	VERB
ftr-374	1022	9	,	,	PUNCT
ftr-374	1022	10	at	at	ADP
ftr-374	1022	11	least	least	ADJ
ftr-374	1022	12	before	before	ADP
ftr-374	1022	13	dec	dec	PROPN
ftr-374	1022	14	.31	.31	NUM
ftr-374	1022	15	,	,	PUNCT
ftr-374	1022	16	2009	2009	NUM
ftr-374	1022	17	,	,	PUNCT
ftr-374	1022	18	or	or	CCONJ
ftr-374	1022	19	perhaps	perhaps	ADV
ftr-374	1022	20	after	after	ADP
ftr-374	1022	21	december	december	PROPN
ftr-374	1022	22	31	31	NUM
ftr-374	1022	23	,	,	PUNCT
ftr-374	1022	24	2010	2010	NUM
ftr-374	1022	25	,	,	PUNCT
ftr-374	1022	26	by	by	ADP
ftr-374	1022	27	operation	operation	NOUN
ftr-374	1022	28	of	of	ADP
ftr-374	1022	29	irc	irc	PROPN
ftr-374	1022	30	§	§	PROPN
ftr-374	1022	31	1014	1014	NUM
ftr-374	1022	32	.	.	PUNCT
ftr-374	1023	1	2009	2009	NUM
ftr-374	1023	2	]	]	PUNCT
ftr-374	1023	3	built	build	VERB
ftr-374	1023	4	-	-	PUNCT
ftr-374	1023	5	in	in	ADP
ftr-374	1023	6	gain	gain	NOUN
ftr-374	1023	7	and	and	CCONJ
ftr-374	1023	8	built	build	VERB
ftr-374	1023	9	-	-	PUNCT
ftr-374	1023	10	in	in	ADP
ftr-374	1023	11	loss	loss	NOUN
ftr-374	1023	12	653	653	NUM
ftr-374	1023	13	this	this	PRON
ftr-374	1023	14	is	be	AUX
ftr-374	1023	15	as	as	SCONJ
ftr-374	1023	16	it	it	PRON
ftr-374	1023	17	should	should	AUX
ftr-374	1023	18	be	be	AUX
ftr-374	1023	19	.	.	PUNCT
ftr-374	1024	1	in	in	ADP
ftr-374	1024	2	the	the	DET
ftr-374	1024	3	absence	absence	NOUN
ftr-374	1024	4	of	of	ADP
ftr-374	1024	5	a	a	DET
ftr-374	1024	6	section	section	NOUN
ftr-374	1024	7	734(b	734(b	NOUN
ftr-374	1024	8	)	)	PUNCT
ftr-374	1024	9	adjustment	adjustment	NOUN
ftr-374	1024	10	,	,	PUNCT
ftr-374	1024	11	the	the	DET
ftr-374	1024	12	section	section	NOUN
ftr-374	1024	13	737	737	NUM
ftr-374	1024	14	gain	gain	NOUN
ftr-374	1024	15	recognized	recognize	VERB
ftr-374	1024	16	by	by	ADP
ftr-374	1024	17	c	c	PROPN
ftr-374	1024	18	on	on	ADP
ftr-374	1024	19	the	the	DET
ftr-374	1024	20	distribution	distribution	NOUN
ftr-374	1024	21	does	do	AUX
ftr-374	1024	22	affect	affect	VERB
ftr-374	1024	23	the	the	DET
ftr-374	1024	24	continuing	continue	VERB
ftr-374	1024	25	partners	partner	NOUN
ftr-374	1024	26	by	by	ADP
ftr-374	1024	27	reducing	reduce	VERB
ftr-374	1024	28	the	the	DET
ftr-374	1024	29	deferred	defer	VERB
ftr-374	1024	30	built	build	VERB
ftr-374	1024	31	-	-	PUNCT
ftr-374	1024	32	in	in	ADP
ftr-374	1024	33	gain	gain	NOUN
ftr-374	1024	34	allocable	allocable	ADJ
ftr-374	1024	35	to	to	ADP
ftr-374	1024	36	other	other	ADJ
ftr-374	1024	37	partners	partner	NOUN
ftr-374	1024	38	.	.	PUNCT
ftr-374	1025	1	in	in	ADP
ftr-374	1025	2	the	the	DET
ftr-374	1025	3	example	example	NOUN
ftr-374	1025	4	,	,	PUNCT
ftr-374	1025	5	after	after	ADP
ftr-374	1025	6	application	application	NOUN
ftr-374	1025	7	of	of	ADP
ftr-374	1025	8	section	section	NOUN
ftr-374	1025	9	737	737	NUM
ftr-374	1025	10	,	,	PUNCT
ftr-374	1025	11	c	c	X
ftr-374	1025	12	’s	’s	ADV
ftr-374	1025	13	$	$	SYM
ftr-374	1025	14	175	175	NUM
ftr-374	1025	15	of	of	ADP
ftr-374	1025	16	recognized	recognize	VERB
ftr-374	1025	17	gain	gain	NOUN
ftr-374	1025	18	permits	permit	VERB
ftr-374	1025	19	a	a	DET
ftr-374	1025	20	deferral	deferral	NOUN
ftr-374	1025	21	of	of	ADP
ftr-374	1025	22	$	$	SYM
ftr-374	1025	23	75	75	NUM
ftr-374	1025	24	gain	gain	NOUN
ftr-374	1025	25	by	by	ADP
ftr-374	1025	26	a	a	DET
ftr-374	1025	27	,	,	PUNCT
ftr-374	1025	28	b	b	NOUN
ftr-374	1025	29	,	,	PUNCT
ftr-374	1025	30	and	and	CCONJ
ftr-374	1025	31	d	d	X
ftr-374	1025	32	on	on	ADP
ftr-374	1025	33	a	a	DET
ftr-374	1025	34	sale	sale	NOUN
ftr-374	1025	35	of	of	ADP
ftr-374	1025	36	asset	asset	NOUN
ftr-374	1025	37	#	#	NOUN
ftr-374	1025	38	1	1	NUM
ftr-374	1025	39	through	through	ADP
ftr-374	1025	40	the	the	DET
ftr-374	1025	41	$	$	SYM
ftr-374	1025	42	75	75	NUM
ftr-374	1025	43	basis	basis	NOUN
ftr-374	1025	44	increase	increase	NOUN
ftr-374	1025	45	to	to	ADP
ftr-374	1025	46	asset	asset	NOUN
ftr-374	1025	47	#	#	SYM
ftr-374	1025	48	1	1	NUM
ftr-374	1025	49	.	.	PUNCT
ftr-374	1026	1	this	this	PRON
ftr-374	1026	2	is	be	AUX
ftr-374	1026	3	demonstrated	demonstrate	VERB
ftr-374	1026	4	by	by	ADP
ftr-374	1026	5	the	the	DET
ftr-374	1026	6	higher	high	ADJ
ftr-374	1026	7	inside	inside	ADJ
ftr-374	1026	8	asset	asset	NOUN
ftr-374	1026	9	bases	basis	NOUN
ftr-374	1026	10	in	in	ADP
ftr-374	1026	11	the	the	DET
ftr-374	1026	12	partnership	partnership	NOUN
ftr-374	1026	13	relative	relative	ADJ
ftr-374	1026	14	to	to	ADP
ftr-374	1026	15	the	the	DET
ftr-374	1026	16	sum	sum	NOUN
ftr-374	1026	17	of	of	ADP
ftr-374	1026	18	the	the	DET
ftr-374	1026	19	partners	partner	NOUN
ftr-374	1026	20	’	'	PUNCT
ftr-374	1026	21	outside	outside	ADJ
ftr-374	1026	22	bases	basis	NOUN
ftr-374	1026	23	.	.	PUNCT
ftr-374	1027	1	if	if	SCONJ
ftr-374	1027	2	c	c	PROPN
ftr-374	1027	3	is	be	AUX
ftr-374	1027	4	not	not	PART
ftr-374	1027	5	required	require	VERB
ftr-374	1027	6	to	to	PART
ftr-374	1027	7	recognize	recognize	VERB
ftr-374	1027	8	section	section	NOUN
ftr-374	1027	9	737	737	NUM
ftr-374	1027	10	gain	gain	NOUN
ftr-374	1027	11	,	,	PUNCT
ftr-374	1027	12	c	c	X
ftr-374	1027	13	’s	’s	X
ftr-374	1027	14	deferral	deferral	NOUN
ftr-374	1027	15	of	of	ADP
ftr-374	1027	16	$	$	SYM
ftr-374	1027	17	175	175	NUM
ftr-374	1027	18	gain	gain	NOUN
ftr-374	1027	19	into	into	ADP
ftr-374	1027	20	the	the	DET
ftr-374	1027	21	distributed	distribute	VERB
ftr-374	1027	22	asset	asset	NOUN
ftr-374	1027	23	#	#	SYM
ftr-374	1027	24	1	1	NUM
ftr-374	1027	25	accelerates	accelerate	VERB
ftr-374	1027	26	recognition	recognition	NOUN
ftr-374	1027	27	of	of	ADP
ftr-374	1027	28	$	$	SYM
ftr-374	1027	29	100	100	NUM
ftr-374	1027	30	of	of	ADP
ftr-374	1027	31	gain	gain	NOUN
ftr-374	1027	32	to	to	ADP
ftr-374	1027	33	b	b	NUM
ftr-374	1027	34	,	,	PUNCT
ftr-374	1027	35	c	c	NOUN
ftr-374	1027	36	,	,	PUNCT
ftr-374	1027	37	and	and	CCONJ
ftr-374	1027	38	d	d	X
ftr-374	1027	39	on	on	ADP
ftr-374	1027	40	a	a	DET
ftr-374	1027	41	disposition	disposition	NOUN
ftr-374	1027	42	of	of	ADP
ftr-374	1027	43	asset	asset	NOUN
ftr-374	1027	44	#	#	SYM
ftr-374	1027	45	1	1	NUM
ftr-374	1027	46	by	by	ADP
ftr-374	1027	47	the	the	DET
ftr-374	1027	48	partnership	partnership	NOUN
ftr-374	1027	49	.	.	PUNCT
ftr-374	1028	1	again	again	ADV
ftr-374	1028	2	this	this	PRON
ftr-374	1028	3	is	be	AUX
ftr-374	1028	4	demonstrated	demonstrate	VERB
ftr-374	1028	5	by	by	ADP
ftr-374	1028	6	the	the	DET
ftr-374	1028	7	capital	capital	NOUN
ftr-374	1028	8	accounts	account	NOUN
ftr-374	1028	9	where	where	SCONJ
ftr-374	1028	10	the	the	DET
ftr-374	1028	11	partnership	partnership	NOUN
ftr-374	1028	12	inside	inside	ADP
ftr-374	1028	13	bases	basis	NOUN
ftr-374	1028	14	exceed	exceed	VERB
ftr-374	1028	15	the	the	DET
ftr-374	1028	16	sum	sum	NOUN
ftr-374	1028	17	of	of	ADP
ftr-374	1028	18	the	the	DET
ftr-374	1028	19	outside	outside	ADJ
ftr-374	1028	20	bases	basis	NOUN
ftr-374	1028	21	of	of	ADP
ftr-374	1028	22	the	the	DET
ftr-374	1028	23	partners	partner	NOUN
ftr-374	1028	24	.	.	PUNCT
ftr-374	1029	1	in	in	ADP
ftr-374	1029	2	addition	addition	NOUN
ftr-374	1029	3	,	,	PUNCT
ftr-374	1029	4	in	in	ADP
ftr-374	1029	5	either	either	DET
ftr-374	1029	6	scenario	scenario	NOUN
ftr-374	1029	7	,	,	PUNCT
ftr-374	1029	8	the	the	DET
ftr-374	1029	9	allocations	allocation	NOUN
ftr-374	1029	10	of	of	ADP
ftr-374	1029	11	gain	gain	NOUN
ftr-374	1029	12	on	on	ADP
ftr-374	1029	13	disposition	disposition	NOUN
ftr-374	1029	14	of	of	ADP
ftr-374	1029	15	asset	asset	NOUN
ftr-374	1029	16	#	#	SYM
ftr-374	1029	17	1	1	NUM
ftr-374	1029	18	by	by	ADP
ftr-374	1029	19	the	the	DET
ftr-374	1029	20	partnership	partnership	NOUN
ftr-374	1029	21	present	present	ADJ
ftr-374	1029	22	difficulties	difficulty	NOUN
ftr-374	1029	23	.	.	PUNCT
ftr-374	1030	1	assume	assume	VERB
ftr-374	1030	2	that	that	SCONJ
ftr-374	1030	3	c	c	NOUN
ftr-374	1030	4	recognizes	recognize	VERB
ftr-374	1030	5	c	c	PROPN
ftr-374	1030	6	’s	’s	PART
ftr-374	1030	7	section	section	NOUN
ftr-374	1030	8	737	737	NUM
ftr-374	1030	9	gain	gain	NOUN
ftr-374	1030	10	and	and	CCONJ
ftr-374	1030	11	shortly	shortly	ADV
ftr-374	1030	12	thereafter	thereafter	ADV
ftr-374	1030	13	the	the	DET
ftr-374	1030	14	prs1	prs1	PROPN
ftr-374	1030	15	partnership	partnership	NOUN
ftr-374	1030	16	sells	sell	VERB
ftr-374	1030	17	asset	asset	NOUN
ftr-374	1030	18	#	#	SYM
ftr-374	1030	19	1	1	NUM
ftr-374	1030	20	for	for	ADP
ftr-374	1030	21	$	$	SYM
ftr-374	1030	22	600	600	NUM
ftr-374	1030	23	,	,	PUNCT
ftr-374	1030	24	recognizing	recognize	VERB
ftr-374	1030	25	zero	zero	NUM
ftr-374	1030	26	book	book	NOUN
ftr-374	1030	27	gain	gain	NOUN
ftr-374	1030	28	and	and	CCONJ
ftr-374	1030	29	$	$	SYM
ftr-374	1030	30	325	325	NUM
ftr-374	1030	31	tax	tax	NOUN
ftr-374	1030	32	gain	gain	NOUN
ftr-374	1030	33	(	(	PUNCT
ftr-374	1030	34	$	$	SYM
ftr-374	1030	35	600	600	NUM
ftr-374	1030	36	$	$	SYM
ftr-374	1030	37	275	275	NUM
ftr-374	1030	38	)	)	PUNCT
ftr-374	1030	39	.	.	PUNCT
ftr-374	1031	1	d	d	X
ftr-374	1031	2	,	,	PUNCT
ftr-374	1031	3	as	as	ADP
ftr-374	1031	4	the	the	DET
ftr-374	1031	5	surviving	survive	VERB
ftr-374	1031	6	contributor	contributor	NOUN
ftr-374	1031	7	of	of	ADP
ftr-374	1031	8	asset	asset	NOUN
ftr-374	1031	9	#	#	SYM
ftr-374	1031	10	2	2	NUM
ftr-374	1031	11	to	to	ADP
ftr-374	1031	12	prs1	prs1	NOUN
ftr-374	1031	13	in	in	ADP
ftr-374	1031	14	the	the	DET
ftr-374	1031	15	assets	asset	NOUN
ftr-374	1031	16	-	-	PUNCT
ftr-374	1031	17	over	over	ADP
ftr-374	1031	18	merger	merger	NOUN
ftr-374	1031	19	,	,	PUNCT
ftr-374	1031	20	should	should	AUX
ftr-374	1031	21	be	be	AUX
ftr-374	1031	22	allocated	allocate	VERB
ftr-374	1031	23	the	the	DET
ftr-374	1031	24	first	first	ADJ
ftr-374	1031	25	$	$	SYM
ftr-374	1031	26	75	75	NUM
ftr-374	1031	27	of	of	ADP
ftr-374	1031	28	the	the	DET
ftr-374	1031	29	gain	gain	NOUN
ftr-374	1031	30	to	to	PART
ftr-374	1031	31	reflect	reflect	VERB
ftr-374	1031	32	d	d	PROPN
ftr-374	1031	33	’s	’s	PART
ftr-374	1031	34	contribution	contribution	NOUN
ftr-374	1031	35	gain	gain	NOUN
ftr-374	1031	36	remaining	remain	VERB
ftr-374	1031	37	after	after	ADP
ftr-374	1031	38	d	d	PROPN
ftr-374	1031	39	’s	’s	NOUN
ftr-374	1031	40	book	book	NOUN
ftr-374	1031	41	loss	loss	NOUN
ftr-374	1031	42	on	on	ADP
ftr-374	1031	43	revaluation	revaluation	NOUN
ftr-374	1031	44	.	.	PUNCT
ftr-374	1032	1	the	the	DET
ftr-374	1032	2	remaining	remain	VERB
ftr-374	1032	3	$	$	SYM
ftr-374	1032	4	250	250	NUM
ftr-374	1032	5	of	of	ADP
ftr-374	1032	6	tax	tax	NOUN
ftr-374	1032	7	gain	gain	NOUN
ftr-374	1032	8	should	should	AUX
ftr-374	1032	9	be	be	AUX
ftr-374	1032	10	allocated	allocate	VERB
ftr-374	1032	11	to	to	ADP
ftr-374	1032	12	a	a	PRON
ftr-374	1032	13	and	and	CCONJ
ftr-374	1032	14	b	b	NOUN
ftr-374	1032	15	in	in	ADP
ftr-374	1032	16	a	a	DET
ftr-374	1032	17	fashion	fashion	NOUN
ftr-374	1032	18	that	that	PRON
ftr-374	1032	19	proportionately	proportionately	ADV
ftr-374	1032	20	reduces	reduce	VERB
ftr-374	1032	21	the	the	DET
ftr-374	1032	22	disparity	disparity	NOUN
ftr-374	1032	23	between	between	ADP
ftr-374	1032	24	their	their	PRON
ftr-374	1032	25	capital	capital	NOUN
ftr-374	1032	26	accounts	account	NOUN
ftr-374	1032	27	and	and	CCONJ
ftr-374	1032	28	basis	basis	NOUN
ftr-374	1032	29	.	.	PUNCT
ftr-374	1033	1	the	the	DET
ftr-374	1033	2	section	section	NOUN
ftr-374	1033	3	704(c	704(c	PROPN
ftr-374	1033	4	)	)	PUNCT
ftr-374	1033	5	regulations	regulation	NOUN
ftr-374	1033	6	do	do	AUX
ftr-374	1033	7	not	not	PART
ftr-374	1033	8	mandate	mandate	VERB
ftr-374	1033	9	,	,	PUNCT
ftr-374	1033	10	or	or	CCONJ
ftr-374	1033	11	perhaps	perhaps	ADV
ftr-374	1033	12	even	even	ADV
ftr-374	1033	13	permit	permit	VERB
ftr-374	1033	14	,	,	PUNCT
ftr-374	1033	15	this	this	DET
ftr-374	1033	16	result	result	NOUN
ftr-374	1033	17	because	because	SCONJ
ftr-374	1033	18	a	a	PRON
ftr-374	1033	19	and	and	CCONJ
ftr-374	1033	20	b	b	NOUN
ftr-374	1033	21	are	be	AUX
ftr-374	1033	22	not	not	PART
ftr-374	1033	23	contributors	contributor	NOUN
ftr-374	1033	24	of	of	ADP
ftr-374	1033	25	asset	asset	NOUN
ftr-374	1033	26	#	#	SYM
ftr-374	1033	27	2	2	NUM
ftr-374	1033	28	,	,	PUNCT
ftr-374	1033	29	and	and	CCONJ
ftr-374	1033	30	a	a	DET
ftr-374	1033	31	’s	’s	NOUN
ftr-374	1033	32	and	and	CCONJ
ftr-374	1033	33	b	b	NOUN
ftr-374	1033	34	’s	’s	NOUN
ftr-374	1033	35	revaluation	revaluation	NOUN
ftr-374	1033	36	gains	gain	NOUN
ftr-374	1033	37	and	and	CCONJ
ftr-374	1033	38	losses	loss	NOUN
ftr-374	1033	39	are	be	AUX
ftr-374	1033	40	attributable	attributable	ADJ
ftr-374	1033	41	to	to	ADP
ftr-374	1033	42	asset	asset	NOUN
ftr-374	1033	43	#	#	SYM
ftr-374	1033	44	1	1	NUM
ftr-374	1033	45	,	,	PUNCT
ftr-374	1033	46	which	which	PRON
ftr-374	1033	47	is	be	AUX
ftr-374	1033	48	no	no	ADV
ftr-374	1033	49	longer	long	ADV
ftr-374	1033	50	in	in	ADP
ftr-374	1033	51	the	the	DET
ftr-374	1033	52	partnership.171	partnership.171	NOUN
ftr-374	1033	53	nonetheless	nonetheless	ADV
ftr-374	1033	54	,	,	PUNCT
ftr-374	1033	55	it	it	PRON
ftr-374	1033	56	seems	seem	VERB
ftr-374	1033	57	that	that	SCONJ
ftr-374	1033	58	the	the	DET
ftr-374	1033	59	only	only	ADJ
ftr-374	1033	60	reasonable	reasonable	ADJ
ftr-374	1033	61	method	method	NOUN
ftr-374	1033	62	for	for	ADP
ftr-374	1033	63	allocating	allocate	VERB
ftr-374	1033	64	this	this	DET
ftr-374	1033	65	tax	tax	NOUN
ftr-374	1033	66	gain	gain	NOUN
ftr-374	1033	67	is	be	AUX
ftr-374	1033	68	in	in	ADP
ftr-374	1033	69	a	a	DET
ftr-374	1033	70	fashion	fashion	NOUN
ftr-374	1033	71	that	that	PRON
ftr-374	1033	72	reduces	reduce	VERB
ftr-374	1033	73	the	the	DET
ftr-374	1033	74	disparity	disparity	NOUN
ftr-374	1033	75	between	between	ADP
ftr-374	1033	76	the	the	DET
ftr-374	1033	77	partners	partner	NOUN
ftr-374	1033	78	’	’	PART
ftr-374	1033	79	book	book	NOUN
ftr-374	1033	80	and	and	CCONJ
ftr-374	1033	81	tax	tax	NOUN
ftr-374	1033	82	accounts.172	accounts.172	PROPN
ftr-374	1033	83	thus	thus	ADV
ftr-374	1033	84	,	,	PUNCT
ftr-374	1033	85	$	$	SYM
ftr-374	1033	86	112.50	112.50	NUM
ftr-374	1033	87	of	of	ADP
ftr-374	1033	88	the	the	DET
ftr-374	1033	89	tax	tax	NOUN
ftr-374	1033	90	gain	gain	NOUN
ftr-374	1033	91	should	should	AUX
ftr-374	1033	92	be	be	AUX
ftr-374	1033	93	allocated	allocate	VERB
ftr-374	1033	94	to	to	ADP
ftr-374	1033	95	b	b	NOUN
ftr-374	1033	96	;	;	PUNCT
ftr-374	1033	97	the	the	DET
ftr-374	1033	98	gain	gain	NOUN
ftr-374	1033	99	is	be	AUX
ftr-374	1033	100	allocated	allocate	VERB
ftr-374	1033	101	to	to	ADP
ftr-374	1033	102	the	the	DET
ftr-374	1033	103	extent	extent	NOUN
ftr-374	1033	104	of	of	ADP
ftr-374	1033	105	the	the	DET
ftr-374	1033	106	difference	difference	NOUN
ftr-374	1033	107	between	between	ADP
ftr-374	1033	108	b	b	NOUN
ftr-374	1033	109	’s	’s	PART
ftr-374	1033	110	book	book	NOUN
ftr-374	1033	111	and	and	CCONJ
ftr-374	1033	112	tax	tax	NOUN
ftr-374	1033	113	accounts	account	NOUN
ftr-374	1033	114	.	.	PUNCT
ftr-374	1034	1	the	the	DET
ftr-374	1034	2	remaining	remain	VERB
ftr-374	1034	3	$	$	SYM
ftr-374	1034	4	137.50	137.50	NUM
ftr-374	1034	5	of	of	ADP
ftr-374	1034	6	tax	tax	NOUN
ftr-374	1034	7	gain	gain	NOUN
ftr-374	1034	8	is	be	AUX
ftr-374	1034	9	allocated	allocate	VERB
ftr-374	1034	10	to	to	ADP
ftr-374	1034	11	a	a	PRON
ftr-374	1034	12	,	,	PUNCT
ftr-374	1034	13	who	who	PRON
ftr-374	1034	14	thus	thus	ADV
ftr-374	1034	15	continues	continue	VERB
ftr-374	1034	16	to	to	PART
ftr-374	1034	17	be	be	AUX
ftr-374	1034	18	able	able	ADJ
ftr-374	1034	19	to	to	PART
ftr-374	1034	20	defer	defer	VERB
ftr-374	1034	21	a	a	DET
ftr-374	1034	22	portion	portion	NOUN
ftr-374	1034	23	of	of	ADP
ftr-374	1034	24	a	a	DET
ftr-374	1034	25	’s	’s	ADJ
ftr-374	1034	26	pre	pre	ADJ
ftr-374	1034	27	-	-	ADJ
ftr-374	1034	28	contribution	contribution	ADJ
ftr-374	1034	29	gain	gain	NOUN
ftr-374	1034	30	.	.	PUNCT
ftr-374	1035	1	the	the	DET
ftr-374	1035	2	resulting	result	VERB
ftr-374	1035	3	partnership	partnership	NOUN
ftr-374	1035	4	capital	capital	NOUN
ftr-374	1035	5	account	account	NOUN
ftr-374	1035	6	would	would	AUX
ftr-374	1035	7	be	be	AUX
ftr-374	1035	8	as	as	SCONJ
ftr-374	1035	9	follows	follow	VERB
ftr-374	1035	10	:	:	PUNCT
ftr-374	1035	11	171	171	NUM
ftr-374	1035	12	.	.	PUNCT
ftr-374	1036	1	see	see	VERB
ftr-374	1036	2	treas	treas	PROPN
ftr-374	1036	3	.	.	PUNCT
ftr-374	1037	1	reg	reg	PROPN
ftr-374	1037	2	.	.	PUNCT
ftr-374	1038	1	§	§	NOUN
ftr-374	1038	2	1.704	1.704	NUM
ftr-374	1038	3	-	-	SYM
ftr-374	1038	4	3(a)(2	3(a)(2	NUM
ftr-374	1038	5	)	)	PUNCT
ftr-374	1038	6	,	,	PUNCT
ftr-374	1038	7	§	§	PROPN
ftr-374	1038	8	704(c	704(c	PROPN
ftr-374	1038	9	)	)	PUNCT
ftr-374	1038	10	allocation	allocation	NOUN
ftr-374	1038	11	methods	method	NOUN
ftr-374	1038	12	are	be	AUX
ftr-374	1038	13	applied	apply	VERB
ftr-374	1038	14	on	on	ADP
ftr-374	1038	15	a	a	DET
ftr-374	1038	16	property	property	NOUN
ftr-374	1038	17	-	-	PUNCT
ftr-374	1038	18	by	by	ADP
ftr-374	1038	19	-	-	PUNCT
ftr-374	1038	20	property	property	NOUN
ftr-374	1038	21	basis	basis	NOUN
ftr-374	1038	22	.	.	PUNCT
ftr-374	1039	1	172.treas	172.treas	X
ftr-374	1039	2	.	.	PUNCT
ftr-374	1040	1	reg	reg	NOUN
ftr-374	1040	2	.	.	PUNCT
ftr-374	1041	1	§	§	PROPN
ftr-374	1041	2	1.704	1.704	NUM
ftr-374	1041	3	-	-	NUM
ftr-374	1041	4	3(a)(1	3(a)(1	NUM
ftr-374	1041	5	)	)	PUNCT
ftr-374	1041	6	.	.	PUNCT
ftr-374	1042	1	this	this	DET
ftr-374	1042	2	deferred	defer	VERB
ftr-374	1042	3	gain	gain	NOUN
ftr-374	1042	4	results	result	NOUN
ftr-374	1042	5	from	from	ADP
ftr-374	1042	6	a	a	DET
ftr-374	1042	7	’s	’s	NOUN
ftr-374	1042	8	$	$	SYM
ftr-374	1042	9	100	100	NUM
ftr-374	1042	10	precontribution	precontribution	NOUN
ftr-374	1042	11	built	build	VERB
ftr-374	1042	12	-	-	PUNCT
ftr-374	1042	13	in	in	ADP
ftr-374	1042	14	gain	gain	NOUN
ftr-374	1042	15	on	on	ADP
ftr-374	1042	16	contribution	contribution	NOUN
ftr-374	1042	17	with	with	ADP
ftr-374	1042	18	respect	respect	NOUN
ftr-374	1042	19	to	to	ADP
ftr-374	1042	20	asset	asset	NOUN
ftr-374	1042	21	#	#	SYM
ftr-374	1042	22	1	1	NUM
ftr-374	1042	23	,	,	PUNCT
ftr-374	1042	24	which	which	PRON
ftr-374	1042	25	is	be	AUX
ftr-374	1042	26	reduced	reduce	VERB
ftr-374	1042	27	in	in	ADP
ftr-374	1042	28	this	this	DET
ftr-374	1042	29	example	example	NOUN
ftr-374	1042	30	by	by	ADP
ftr-374	1042	31	devaluation	devaluation	NOUN
ftr-374	1042	32	of	of	ADP
ftr-374	1042	33	asset	asset	NOUN
ftr-374	1042	34	#	#	SYM
ftr-374	1042	35	1	1	NUM
ftr-374	1042	36	to	to	PART
ftr-374	1042	37	$	$	SYM
ftr-374	1042	38	275	275	NUM
ftr-374	1042	39	.	.	PUNCT
ftr-374	1043	1	654	654	NUM
ftr-374	1043	2	florida	florida	PROPN
ftr-374	1043	3	tax	tax	NOUN
ftr-374	1043	4	review	review	NOUN
ftr-374	1044	1	[	[	X
ftr-374	1044	2	vol	vol	NOUN
ftr-374	1044	3	.	.	PUNCT
ftr-374	1045	1	9:6	9:6	NUM
ftr-374	1045	2	prs1	prs1	NOUN
ftr-374	1045	3	partnership	partnership	NOUN
ftr-374	1045	4	assets	asset	NOUN
ftr-374	1045	5	partners	partner	NOUN
ftr-374	1045	6	’	'	PUNCT
ftr-374	1045	7	capital	capital	NOUN
ftr-374	1045	8	accounts	account	NOUN
ftr-374	1045	9	book	book	NOUN
ftr-374	1045	10	basis	basis	NOUN
ftr-374	1045	11	book	book	NOUN
ftr-374	1045	12	basis	basis	NOUN
ftr-374	1045	13	a	a	DET
ftr-374	1045	14	$	$	SYM
ftr-374	1045	15	412.50	412.50	NUM
ftr-374	1045	16	$	$	SYM
ftr-374	1045	17	437.50	437.50	NUM
ftr-374	1045	18	cash	cash	NOUN
ftr-374	1045	19	$	$	SYM
ftr-374	1045	20	1,100	1,100	NUM
ftr-374	1045	21	$	$	SYM
ftr-374	1045	22	1,100	1,100	NUM
ftr-374	1045	23	b	b	SYM
ftr-374	1045	24	$	$	SYM
ftr-374	1045	25	412.50	412.50	NUM
ftr-374	1045	26	$	$	SYM
ftr-374	1045	27	412.50	412.50	NUM
ftr-374	1045	28	d	d	NOUN
ftr-374	1045	29	$	$	SYM
ftr-374	1045	30	275.00	275.00	NUM
ftr-374	1045	31	$	$	SYM
ftr-374	1045	32	275.00	275.00	NUM
ftr-374	1045	33	$	$	SYM
ftr-374	1045	34	1,100	1,100	NUM
ftr-374	1045	35	$	$	SYM
ftr-374	1045	36	1,100	1,100	NUM
ftr-374	1045	37	$	$	SYM
ftr-374	1045	38	1,100.00	1,100.00	NUM
ftr-374	1045	39	$	$	SYM
ftr-374	1045	40	1,025.00	1,025.00	NUM
ftr-374	1045	41	the	the	DET
ftr-374	1045	42	$	$	SYM
ftr-374	1045	43	75	75	NUM
ftr-374	1045	44	difference	difference	NOUN
ftr-374	1045	45	between	between	ADP
ftr-374	1045	46	the	the	DET
ftr-374	1045	47	partnership	partnership	NOUN
ftr-374	1045	48	inside	inside	ADP
ftr-374	1045	49	basis	basis	NOUN
ftr-374	1045	50	and	and	CCONJ
ftr-374	1046	1	the	the	DET
ftr-374	1046	2	sum	sum	NOUN
ftr-374	1046	3	of	of	ADP
ftr-374	1046	4	the	the	DET
ftr-374	1046	5	partners	partner	NOUN
ftr-374	1046	6	’	'	PUNCT
ftr-374	1046	7	outside	outside	ADJ
ftr-374	1046	8	bases	basis	NOUN
ftr-374	1046	9	reflects	reflect	VERB
ftr-374	1046	10	a	a	DET
ftr-374	1046	11	’s	’s	ADV
ftr-374	1046	12	deferred	deferred	ADJ
ftr-374	1046	13	gain	gain	NOUN
ftr-374	1046	14	that	that	PRON
ftr-374	1046	15	would	would	AUX
ftr-374	1046	16	be	be	AUX
ftr-374	1046	17	recognized	recognize	VERB
ftr-374	1046	18	on	on	ADP
ftr-374	1046	19	a	a	DET
ftr-374	1046	20	liquidation	liquidation	NOUN
ftr-374	1046	21	distribution	distribution	NOUN
ftr-374	1046	22	of	of	ADP
ftr-374	1046	23	the	the	DET
ftr-374	1046	24	partnership	partnership	NOUN
ftr-374	1046	25	cash.173	cash.173	PROPN
ftr-374	1046	26	the	the	DET
ftr-374	1046	27	end	end	NOUN
ftr-374	1046	28	result	result	NOUN
ftr-374	1046	29	demonstrated	demonstrate	VERB
ftr-374	1046	30	by	by	ADP
ftr-374	1046	31	these	these	DET
ftr-374	1046	32	capital	capital	NOUN
ftr-374	1046	33	accounts	account	NOUN
ftr-374	1046	34	is	be	AUX
ftr-374	1046	35	deferral	deferral	ADJ
ftr-374	1046	36	of	of	ADP
ftr-374	1046	37	gain	gain	NOUN
ftr-374	1046	38	at	at	ADP
ftr-374	1046	39	the	the	DET
ftr-374	1046	40	partner	partner	NOUN
ftr-374	1046	41	level	level	NOUN
ftr-374	1046	42	even	even	ADV
ftr-374	1046	43	though	though	SCONJ
ftr-374	1046	44	all	all	PRON
ftr-374	1046	45	of	of	ADP
ftr-374	1046	46	the	the	DET
ftr-374	1046	47	partnership	partnership	NOUN
ftr-374	1046	48	gains	gain	NOUN
ftr-374	1046	49	and	and	CCONJ
ftr-374	1046	50	losses	loss	NOUN
ftr-374	1046	51	have	have	AUX
ftr-374	1046	52	been	be	AUX
ftr-374	1046	53	recognized	recognize	VERB
ftr-374	1046	54	.	.	PUNCT
ftr-374	1047	1	deferral	deferral	ADJ
ftr-374	1047	2	for	for	ADP
ftr-374	1047	3	both	both	CCONJ
ftr-374	1047	4	the	the	DET
ftr-374	1047	5	partnership	partnership	NOUN
ftr-374	1047	6	and	and	CCONJ
ftr-374	1047	7	distributee	distributee	NOUN
ftr-374	1047	8	partner	partner	NOUN
ftr-374	1047	9	remains	remain	VERB
ftr-374	1047	10	a	a	DET
ftr-374	1047	11	problem	problem	NOUN
ftr-374	1047	12	if	if	SCONJ
ftr-374	1047	13	section	section	NOUN
ftr-374	1047	14	737	737	NUM
ftr-374	1047	15	is	be	AUX
ftr-374	1047	16	not	not	PART
ftr-374	1047	17	applied	apply	VERB
ftr-374	1047	18	to	to	PART
ftr-374	1047	19	require	require	VERB
ftr-374	1047	20	c	c	PROPN
ftr-374	1047	21	to	to	PART
ftr-374	1047	22	recognize	recognize	VERB
ftr-374	1047	23	a	a	DET
ftr-374	1047	24	portion	portion	NOUN
ftr-374	1047	25	of	of	ADP
ftr-374	1047	26	the	the	DET
ftr-374	1047	27	built	build	VERB
ftr-374	1047	28	-	-	PUNCT
ftr-374	1047	29	in	in	ADP
ftr-374	1047	30	gain	gain	NOUN
ftr-374	1047	31	that	that	PRON
ftr-374	1047	32	existed	exist	VERB
ftr-374	1047	33	on	on	ADP
ftr-374	1047	34	the	the	DET
ftr-374	1047	35	date	date	NOUN
ftr-374	1047	36	of	of	ADP
ftr-374	1047	37	the	the	DET
ftr-374	1047	38	assets	asset	NOUN
ftr-374	1047	39	-	-	PUNCT
ftr-374	1047	40	over	over	ADP
ftr-374	1047	41	merger	merger	NOUN
ftr-374	1047	42	.	.	PUNCT
ftr-374	1048	1	in	in	ADP
ftr-374	1048	2	the	the	DET
ftr-374	1048	3	absence	absence	NOUN
ftr-374	1048	4	of	of	ADP
ftr-374	1048	5	section	section	NOUN
ftr-374	1048	6	737	737	NUM
ftr-374	1048	7	,	,	PUNCT
ftr-374	1048	8	c	c	PROPN
ftr-374	1048	9	will	will	AUX
ftr-374	1048	10	receive	receive	VERB
ftr-374	1048	11	the	the	DET
ftr-374	1048	12	liquidation	liquidation	NOUN
ftr-374	1048	13	distribution	distribution	NOUN
ftr-374	1048	14	of	of	ADP
ftr-374	1048	15	asset	asset	NOUN
ftr-374	1048	16	#	#	SYM
ftr-374	1048	17	2	2	NUM
ftr-374	1048	18	without	without	ADP
ftr-374	1048	19	recognition	recognition	NOUN
ftr-374	1048	20	of	of	ADP
ftr-374	1048	21	gain	gain	NOUN
ftr-374	1048	22	or	or	CCONJ
ftr-374	1048	23	loss	loss	NOUN
ftr-374	1048	24	and	and	CCONJ
ftr-374	1048	25	will	will	AUX
ftr-374	1048	26	exchange	exchange	VERB
ftr-374	1048	27	c	c	PROPN
ftr-374	1048	28	’s	’s	PART
ftr-374	1048	29	$	$	SYM
ftr-374	1048	30	100	100	NUM
ftr-374	1048	31	basis	basis	NOUN
ftr-374	1048	32	in	in	ADP
ftr-374	1048	33	c	c	PROPN
ftr-374	1048	34	’s	’s	NOUN
ftr-374	1048	35	partnership	partnership	NOUN
ftr-374	1048	36	interest	interest	NOUN
ftr-374	1048	37	for	for	ADP
ftr-374	1048	38	a	a	DET
ftr-374	1048	39	$	$	SYM
ftr-374	1048	40	100	100	NUM
ftr-374	1048	41	basis	basis	NOUN
ftr-374	1048	42	in	in	ADP
ftr-374	1048	43	asset	asset	NOUN
ftr-374	1048	44	#	#	SYM
ftr-374	1048	45	2	2	NUM
ftr-374	1048	46	.	.	PUNCT
ftr-374	1049	1	c	c	NOUN
ftr-374	1049	2	thus	thus	ADV
ftr-374	1049	3	has	have	VERB
ftr-374	1049	4	$	$	SYM
ftr-374	1049	5	175	175	NUM
ftr-374	1049	6	of	of	ADP
ftr-374	1049	7	deferred	deferred	ADJ
ftr-374	1049	8	gain	gain	NOUN
ftr-374	1049	9	in	in	ADP
ftr-374	1049	10	asset	asset	NOUN
ftr-374	1049	11	#	#	SYM
ftr-374	1049	12	2	2	NUM
ftr-374	1049	13	.	.	PUNCT
ftr-374	1050	1	in	in	ADP
ftr-374	1050	2	this	this	DET
ftr-374	1050	3	case	case	NOUN
ftr-374	1050	4	,	,	PUNCT
ftr-374	1050	5	the	the	DET
ftr-374	1050	6	remaining	remain	VERB
ftr-374	1050	7	partner	partner	NOUN
ftr-374	1050	8	’s	’s	PART
ftr-374	1050	9	share	share	NOUN
ftr-374	1050	10	a	a	DET
ftr-374	1050	11	deferred	defer	VERB
ftr-374	1050	12	loss	loss	NOUN
ftr-374	1050	13	represented	represent	VERB
ftr-374	1050	14	by	by	ADP
ftr-374	1050	15	the	the	DET
ftr-374	1050	16	fact	fact	NOUN
ftr-374	1050	17	that	that	SCONJ
ftr-374	1050	18	the	the	DET
ftr-374	1050	19	partners	partner	NOUN
ftr-374	1050	20	’	'	PUNCT
ftr-374	1050	21	outside	outside	ADJ
ftr-374	1050	22	bases	basis	NOUN
ftr-374	1050	23	is	be	AUX
ftr-374	1050	24	$	$	SYM
ftr-374	1050	25	100	100	NUM
ftr-374	1050	26	greater	great	ADJ
ftr-374	1050	27	than	than	ADP
ftr-374	1050	28	the	the	DET
ftr-374	1050	29	partnership	partnership	NOUN
ftr-374	1050	30	inside	inside	ADP
ftr-374	1050	31	asset	asset	NOUN
ftr-374	1050	32	basis.174	basis.174	PROPN
ftr-374	1050	33	now	now	ADV
ftr-374	1050	34	on	on	ADP
ftr-374	1050	35	sale	sale	NOUN
ftr-374	1050	36	of	of	ADP
ftr-374	1050	37	asset	asset	NOUN
ftr-374	1050	38	#	#	SYM
ftr-374	1050	39	2	2	NUM
ftr-374	1050	40	for	for	ADP
ftr-374	1050	41	its	its	PRON
ftr-374	1050	42	book	book	NOUN
ftr-374	1050	43	value	value	NOUN
ftr-374	1050	44	,	,	PUNCT
ftr-374	1050	45	$	$	SYM
ftr-374	1050	46	600	600	NUM
ftr-374	1050	47	,	,	PUNCT
ftr-374	1050	48	the	the	DET
ftr-374	1050	49	partnership	partnership	NOUN
ftr-374	1050	50	recognizes	recognize	VERB
ftr-374	1050	51	$	$	SYM
ftr-374	1050	52	500	500	NUM
ftr-374	1050	53	of	of	ADP
ftr-374	1050	54	tax	tax	NOUN
ftr-374	1050	55	gain	gain	NOUN
ftr-374	1050	56	.	.	PUNCT
ftr-374	1051	1	again	again	ADV
ftr-374	1051	2	,	,	PUNCT
ftr-374	1051	3	$	$	SYM
ftr-374	1051	4	75	75	NUM
ftr-374	1051	5	of	of	ADP
ftr-374	1051	6	the	the	DET
ftr-374	1051	7	gain	gain	NOUN
ftr-374	1051	8	must	must	AUX
ftr-374	1051	9	be	be	AUX
ftr-374	1051	10	allocated	allocate	VERB
ftr-374	1051	11	to	to	ADP
ftr-374	1051	12	d	d	PROPN
ftr-374	1051	13	to	to	PART
ftr-374	1051	14	account	account	VERB
ftr-374	1051	15	for	for	ADP
ftr-374	1051	16	the	the	DET
ftr-374	1051	17	disparity	disparity	NOUN
ftr-374	1051	18	in	in	ADP
ftr-374	1051	19	d	d	PROPN
ftr-374	1051	20	’s	’s	PART
ftr-374	1051	21	book	book	NOUN
ftr-374	1051	22	and	and	CCONJ
ftr-374	1051	23	tax	tax	NOUN
ftr-374	1051	24	accounts	account	NOUN
ftr-374	1051	25	as	as	ADP
ftr-374	1051	26	a	a	DET
ftr-374	1051	27	result	result	NOUN
ftr-374	1051	28	of	of	ADP
ftr-374	1051	29	the	the	DET
ftr-374	1051	30	section	section	NOUN
ftr-374	1051	31	704(c	704(c	NOUN
ftr-374	1051	32	)	)	PUNCT
ftr-374	1051	33	gain	gain	VERB
ftr-374	1051	34	attributable	attributable	ADJ
ftr-374	1051	35	to	to	ADP
ftr-374	1051	36	d	d	PROPN
ftr-374	1051	37	from	from	ADP
ftr-374	1051	38	contribution	contribution	NOUN
ftr-374	1051	39	of	of	ADP
ftr-374	1051	40	asset	asset	NOUN
ftr-374	1051	41	#	#	SYM
ftr-374	1051	42	2	2	NUM
ftr-374	1051	43	in	in	ADP
ftr-374	1051	44	the	the	DET
ftr-374	1051	45	assets	asset	NOUN
ftr-374	1051	46	-	-	PUNCT
ftr-374	1051	47	over	over	ADP
ftr-374	1051	48	merger	merger	NOUN
ftr-374	1051	49	.	.	PUNCT
ftr-374	1052	1	beyond	beyond	ADP
ftr-374	1052	2	that	that	PRON
ftr-374	1052	3	,	,	PUNCT
ftr-374	1052	4	there	there	PRON
ftr-374	1052	5	is	be	VERB
ftr-374	1052	6	no	no	DET
ftr-374	1052	7	sensible	sensible	ADJ
ftr-374	1052	8	way	way	NOUN
ftr-374	1052	9	to	to	PART
ftr-374	1052	10	allocate	allocate	VERB
ftr-374	1052	11	the	the	DET
ftr-374	1052	12	remaining	remain	VERB
ftr-374	1052	13	$	$	SYM
ftr-374	1052	14	425	425	NUM
ftr-374	1052	15	of	of	ADP
ftr-374	1052	16	gain	gain	NOUN
ftr-374	1052	17	that	that	PRON
ftr-374	1052	18	would	would	AUX
ftr-374	1052	19	eliminate	eliminate	VERB
ftr-374	1052	20	book	book	NOUN
ftr-374	1052	21	/	/	SYM
ftr-374	1052	22	tax	tax	NOUN
ftr-374	1052	23	disparities.175	disparities.175	NOUN
ftr-374	1052	24	a	a	PRON
ftr-374	1052	25	and	and	CCONJ
ftr-374	1052	26	b	b	NOUN
ftr-374	1052	27	both	both	PRON
ftr-374	1052	28	have	have	VERB
ftr-374	1052	29	gain	gain	NOUN
ftr-374	1052	30	built	build	VERB
ftr-374	1052	31	into	into	ADP
ftr-374	1052	32	their	their	PRON
ftr-374	1052	33	partnership	partnership	NOUN
ftr-374	1052	34	interests	interest	NOUN
ftr-374	1052	35	attributable	attributable	ADJ
ftr-374	1052	36	to	to	ADP
ftr-374	1052	37	precontribution	precontribution	NOUN
ftr-374	1052	38	and	and	CCONJ
ftr-374	1052	39	revaluation	revaluation	NOUN
ftr-374	1052	40	gains	gain	NOUN
ftr-374	1052	41	in	in	ADP
ftr-374	1052	42	asset	asset	NOUN
ftr-374	1052	43	#	#	SYM
ftr-374	1052	44	1	1	NUM
ftr-374	1052	45	.	.	PUNCT
ftr-374	1053	1	allocating	allocate	VERB
ftr-374	1053	2	one	one	NUM
ftr-374	1053	3	-	-	PUNCT
ftr-374	1053	4	half	half	NOUN
ftr-374	1053	5	of	of	ADP
ftr-374	1053	6	the	the	DET
ftr-374	1053	7	remaining	remain	VERB
ftr-374	1053	8	gain	gain	NOUN
ftr-374	1053	9	attributable	attributable	ADJ
ftr-374	1053	10	to	to	ADP
ftr-374	1053	11	asset	asset	NOUN
ftr-374	1053	12	#	#	SYM
ftr-374	1053	13	2	2	NUM
ftr-374	1053	14	to	to	ADP
ftr-374	1053	15	each	each	DET
ftr-374	1053	16	partner	partner	NOUN
ftr-374	1053	17	,	,	PUNCT
ftr-374	1053	18	$	$	SYM
ftr-374	1053	19	212.50	212.50	NUM
ftr-374	1053	20	,	,	PUNCT
ftr-374	1053	21	produces	produce	VERB
ftr-374	1053	22	the	the	DET
ftr-374	1053	23	following	follow	VERB
ftr-374	1053	24	capital	capital	NOUN
ftr-374	1053	25	account	account	NOUN
ftr-374	1053	26	:	:	PUNCT
ftr-374	1054	1	173	173	X
ftr-374	1054	2	.	.	PUNCT
ftr-374	1054	3	irc	irc	PROPN
ftr-374	1054	4	§	§	PROPN
ftr-374	1054	5	731(a	731(a	PROPN
ftr-374	1054	6	)	)	PUNCT
ftr-374	1054	7	.	.	PUNCT
ftr-374	1055	1	allocating	allocate	VERB
ftr-374	1055	2	the	the	DET
ftr-374	1055	3	$	$	SYM
ftr-374	1055	4	250	250	NUM
ftr-374	1055	5	gain	gain	NOUN
ftr-374	1055	6	equally	equally	ADV
ftr-374	1055	7	between	between	ADP
ftr-374	1055	8	a	a	DET
ftr-374	1055	9	and	and	CCONJ
ftr-374	1055	10	b	b	NOUN
ftr-374	1055	11	causes	cause	VERB
ftr-374	1055	12	an	an	DET
ftr-374	1055	13	overstatement	overstatement	NOUN
ftr-374	1055	14	of	of	ADP
ftr-374	1055	15	b	b	NOUN
ftr-374	1055	16	’s	’s	PART
ftr-374	1055	17	basis	basis	NOUN
ftr-374	1055	18	,	,	PUNCT
ftr-374	1055	19	which	which	PRON
ftr-374	1055	20	would	would	AUX
ftr-374	1055	21	be	be	AUX
ftr-374	1055	22	$	$	SYM
ftr-374	1055	23	425	425	NUM
ftr-374	1055	24	,	,	PUNCT
ftr-374	1055	25	creating	create	VERB
ftr-374	1055	26	immediate	immediate	ADJ
ftr-374	1055	27	recognition	recognition	NOUN
ftr-374	1055	28	of	of	ADP
ftr-374	1055	29	gain	gain	NOUN
ftr-374	1055	30	and	and	CCONJ
ftr-374	1055	31	a	a	DET
ftr-374	1055	32	deferred	deferred	ADJ
ftr-374	1055	33	loss	loss	NOUN
ftr-374	1055	34	,	,	PUNCT
ftr-374	1055	35	and	and	CCONJ
ftr-374	1055	36	allows	allow	VERB
ftr-374	1055	37	a	a	PRON
ftr-374	1055	38	to	to	PART
ftr-374	1055	39	defer	defer	VERB
ftr-374	1055	40	additional	additional	ADJ
ftr-374	1055	41	loss	loss	NOUN
ftr-374	1055	42	.	.	PUNCT
ftr-374	1055	43	174	174	NUM
ftr-374	1055	44	.	.	PUNCT
ftr-374	1056	1	see	see	VERB
ftr-374	1056	2	the	the	DET
ftr-374	1056	3	partnership	partnership	NOUN
ftr-374	1056	4	capital	capital	NOUN
ftr-374	1056	5	account	account	VERB
ftr-374	1056	6	in	in	ADP
ftr-374	1056	7	the	the	DET
ftr-374	1056	8	text	text	NOUN
ftr-374	1056	9	supra	supra	NOUN
ftr-374	1056	10	,	,	PUNCT
ftr-374	1056	11	following	follow	VERB
ftr-374	1056	12	note	note	NOUN
ftr-374	1056	13	169	169	NUM
ftr-374	1056	14	.	.	PUNCT
ftr-374	1056	15	175	175	NUM
ftr-374	1056	16	.	.	PUNCT
ftr-374	1057	1	allocating	allocate	VERB
ftr-374	1057	2	more	more	ADJ
ftr-374	1057	3	than	than	ADP
ftr-374	1057	4	$	$	SYM
ftr-374	1057	5	75	75	NUM
ftr-374	1057	6	of	of	ADP
ftr-374	1057	7	gain	gain	NOUN
ftr-374	1057	8	to	to	ADP
ftr-374	1057	9	d	d	NOUN
ftr-374	1057	10	may	may	AUX
ftr-374	1057	11	be	be	AUX
ftr-374	1057	12	unreasonable	unreasonable	ADJ
ftr-374	1057	13	under	under	ADP
ftr-374	1057	14	the	the	DET
ftr-374	1057	15	regulations	regulation	NOUN
ftr-374	1057	16	,	,	PUNCT
ftr-374	1057	17	see	see	VERB
ftr-374	1057	18	treas	treas	PROPN
ftr-374	1057	19	.	.	PUNCT
ftr-374	1058	1	reg	reg	PROPN
ftr-374	1058	2	.	.	PUNCT
ftr-374	1059	1	§	§	NOUN
ftr-374	1059	2	1.704	1.704	NUM
ftr-374	1059	3	-	-	SYM
ftr-374	1059	4	3(a)(2	3(a)(2	NUM
ftr-374	1059	5	)	)	PUNCT
ftr-374	1059	6	because	because	SCONJ
ftr-374	1059	7	such	such	DET
ftr-374	1059	8	an	an	DET
ftr-374	1059	9	allocation	allocation	NOUN
ftr-374	1059	10	would	would	AUX
ftr-374	1059	11	create	create	VERB
ftr-374	1059	12	deferred	deferred	ADJ
ftr-374	1059	13	loss	loss	NOUN
ftr-374	1059	14	for	for	ADP
ftr-374	1059	15	c	c	NOUN
ftr-374	1059	16	and	and	CCONJ
ftr-374	1059	17	increase	increase	VERB
ftr-374	1059	18	deferred	deferred	ADJ
ftr-374	1059	19	gain	gain	NOUN
ftr-374	1059	20	to	to	ADP
ftr-374	1059	21	a	a	PRON
ftr-374	1059	22	and	and	CCONJ
ftr-374	1059	23	b	b	NOUN
ftr-374	1059	24	,	,	PUNCT
ftr-374	1059	25	contrary	contrary	ADJ
ftr-374	1059	26	to	to	ADP
ftr-374	1059	27	the	the	DET
ftr-374	1059	28	purpose	purpose	NOUN
ftr-374	1059	29	of	of	ADP
ftr-374	1059	30	§	§	PROPN
ftr-374	1059	31	704(c	704(c	PROPN
ftr-374	1059	32	)	)	PUNCT
ftr-374	1059	33	.	.	PUNCT
ftr-374	1060	1	2009	2009	NUM
ftr-374	1060	2	]	]	PUNCT
ftr-374	1060	3	built	build	VERB
ftr-374	1060	4	-	-	PUNCT
ftr-374	1060	5	in	in	ADP
ftr-374	1060	6	gain	gain	NOUN
ftr-374	1060	7	and	and	CCONJ
ftr-374	1060	8	built	build	VERB
ftr-374	1060	9	-	-	PUNCT
ftr-374	1060	10	in	in	ADP
ftr-374	1060	11	loss	loss	NOUN
ftr-374	1060	12	655	655	NUM
ftr-374	1060	13	prs1	prs1	NOUN
ftr-374	1060	14	partnership	partnership	NOUN
ftr-374	1060	15	assets	asset	NOUN
ftr-374	1060	16	partners	partner	NOUN
ftr-374	1060	17	’	'	PUNCT
ftr-374	1060	18	capital	capital	NOUN
ftr-374	1060	19	accounts	account	NOUN
ftr-374	1060	20	book	book	NOUN
ftr-374	1060	21	basis	basis	NOUN
ftr-374	1060	22	book	book	NOUN
ftr-374	1060	23	basis	basis	NOUN
ftr-374	1060	24	a	a	DET
ftr-374	1060	25	$	$	SYM
ftr-374	1060	26	412.50	412.50	NUM
ftr-374	1060	27	$	$	SYM
ftr-374	1060	28	412.50	412.50	NUM
ftr-374	1060	29	cash	cash	NOUN
ftr-374	1060	30	$	$	SYM
ftr-374	1060	31	1,100	1,100	NUM
ftr-374	1060	32	$	$	SYM
ftr-374	1060	33	1,100	1,100	NUM
ftr-374	1060	34	b	b	SYM
ftr-374	1060	35	$	$	SYM
ftr-374	1060	36	412.50	412.50	NUM
ftr-374	1060	37	$	$	SYM
ftr-374	1060	38	512.50	512.50	NUM
ftr-374	1060	39	d	d	SYM
ftr-374	1060	40	$	$	SYM
ftr-374	1060	41	275.00	275.00	NUM
ftr-374	1060	42	$	$	SYM
ftr-374	1060	43	275.00	275.00	NUM
ftr-374	1060	44	$	$	SYM
ftr-374	1060	45	1,100	1,100	NUM
ftr-374	1060	46	$	$	SYM
ftr-374	1060	47	1,100	1,100	NUM
ftr-374	1060	48	$	$	SYM
ftr-374	1060	49	1,100.00	1,100.00	NUM
ftr-374	1060	50	$	$	SYM
ftr-374	1060	51	1,200.00	1,200.00	NUM
ftr-374	1060	52	while	while	SCONJ
ftr-374	1060	53	this	this	DET
ftr-374	1060	54	allocation	allocation	NOUN
ftr-374	1060	55	is	be	AUX
ftr-374	1060	56	appropriate	appropriate	ADJ
ftr-374	1060	57	as	as	ADP
ftr-374	1060	58	to	to	ADP
ftr-374	1060	59	a	a	PRON
ftr-374	1060	60	,	,	PUNCT
ftr-374	1060	61	b	b	NOUN
ftr-374	1060	62	ends	end	VERB
ftr-374	1060	63	up	up	ADP
ftr-374	1060	64	recognizing	recognize	VERB
ftr-374	1060	65	accelerated	accelerate	VERB
ftr-374	1060	66	gains	gain	NOUN
ftr-374	1060	67	at	at	ADP
ftr-374	1060	68	the	the	DET
ftr-374	1060	69	price	price	NOUN
ftr-374	1060	70	of	of	ADP
ftr-374	1060	71	a	a	DET
ftr-374	1060	72	deferred	deferred	ADJ
ftr-374	1060	73	loss	loss	NOUN
ftr-374	1060	74	.	.	PUNCT
ftr-374	1061	1	alternatively	alternatively	ADV
ftr-374	1061	2	,	,	PUNCT
ftr-374	1061	3	the	the	DET
ftr-374	1061	4	$	$	SYM
ftr-374	1061	5	425	425	NUM
ftr-374	1061	6	of	of	ADP
ftr-374	1061	7	tax	tax	NOUN
ftr-374	1061	8	gain	gain	NOUN
ftr-374	1061	9	may	may	AUX
ftr-374	1061	10	be	be	AUX
ftr-374	1061	11	allocated	allocate	VERB
ftr-374	1061	12	between	between	ADP
ftr-374	1061	13	a	a	PRON
ftr-374	1061	14	and	and	CCONJ
ftr-374	1061	15	b	b	NOUN
ftr-374	1061	16	in	in	ADP
ftr-374	1061	17	proportion	proportion	NOUN
ftr-374	1061	18	to	to	ADP
ftr-374	1061	19	the	the	DET
ftr-374	1061	20	difference	difference	NOUN
ftr-374	1061	21	between	between	ADP
ftr-374	1061	22	the	the	DET
ftr-374	1061	23	book	book	NOUN
ftr-374	1061	24	and	and	CCONJ
ftr-374	1061	25	tax	tax	NOUN
ftr-374	1061	26	amounts	amount	NOUN
ftr-374	1061	27	in	in	ADP
ftr-374	1061	28	their	their	PRON
ftr-374	1061	29	respective	respective	ADJ
ftr-374	1061	30	tax	tax	NOUN
ftr-374	1061	31	accounts	account	NOUN
ftr-374	1061	32	;	;	PUNCT
ftr-374	1061	33	$	$	SYM
ftr-374	1061	34	278	278	NUM
ftr-374	1061	35	to	to	PART
ftr-374	1061	36	a,176	a,176	PROPN
ftr-374	1061	37	and	and	CCONJ
ftr-374	1061	38	$	$	SYM
ftr-374	1061	39	147	147	NUM
ftr-374	1061	40	to	to	ADP
ftr-374	1061	41	b.177	b.177	NUM
ftr-374	1061	42	the	the	DET
ftr-374	1061	43	resulting	result	VERB
ftr-374	1061	44	partnership	partnership	NOUN
ftr-374	1061	45	capital	capital	NOUN
ftr-374	1061	46	account	account	NOUN
ftr-374	1061	47	is	be	AUX
ftr-374	1061	48	as	as	SCONJ
ftr-374	1061	49	follows	follow	VERB
ftr-374	1061	50	:	:	PUNCT
ftr-374	1061	51	prs1	prs1	NOUN
ftr-374	1061	52	partnership	partnership	NOUN
ftr-374	1061	53	assets	asset	NOUN
ftr-374	1061	54	partners	partner	NOUN
ftr-374	1061	55	’	'	PUNCT
ftr-374	1061	56	capital	capital	NOUN
ftr-374	1061	57	accounts	account	NOUN
ftr-374	1061	58	book	book	NOUN
ftr-374	1061	59	basis	basis	NOUN
ftr-374	1061	60	book	book	NOUN
ftr-374	1061	61	basis	basis	NOUN
ftr-374	1061	62	a	a	DET
ftr-374	1061	63	$	$	SYM
ftr-374	1061	64	412.50	412.50	NUM
ftr-374	1061	65	$	$	SYM
ftr-374	1061	66	478	478	NUM
ftr-374	1061	67	cash	cash	NOUN
ftr-374	1061	68	$	$	SYM
ftr-374	1061	69	1,100	1,100	NUM
ftr-374	1061	70	$	$	SYM
ftr-374	1061	71	1,100	1,100	NUM
ftr-374	1061	72	b	b	SYM
ftr-374	1061	73	$	$	SYM
ftr-374	1061	74	412.50	412.50	NUM
ftr-374	1061	75	$	$	SYM
ftr-374	1061	76	447	447	NUM
ftr-374	1061	77	d	d	NOUN
ftr-374	1061	78	$	$	SYM
ftr-374	1061	79	275.00	275.00	NUM
ftr-374	1061	80	$	$	SYM
ftr-374	1061	81	275	275	NUM
ftr-374	1061	82	$	$	SYM
ftr-374	1061	83	1,100	1,100	NUM
ftr-374	1061	84	$	$	SYM
ftr-374	1061	85	1,100	1,100	NUM
ftr-374	1061	86	$	$	SYM
ftr-374	1061	87	1,100.00	1,100.00	NUM
ftr-374	1061	88	$	$	SYM
ftr-374	1061	89	1,200	1,200	NUM
ftr-374	1061	90	in	in	ADP
ftr-374	1061	91	either	either	DET
ftr-374	1061	92	scenario	scenario	NOUN
ftr-374	1061	93	,	,	PUNCT
ftr-374	1061	94	although	although	SCONJ
ftr-374	1061	95	the	the	DET
ftr-374	1061	96	partnership	partnership	NOUN
ftr-374	1061	97	itself	itself	PRON
ftr-374	1061	98	has	have	AUX
ftr-374	1061	99	recognized	recognize	VERB
ftr-374	1061	100	all	all	PRON
ftr-374	1061	101	of	of	ADP
ftr-374	1061	102	its	its	PRON
ftr-374	1061	103	gains	gain	NOUN
ftr-374	1061	104	and	and	CCONJ
ftr-374	1061	105	losses	loss	NOUN
ftr-374	1061	106	,	,	PUNCT
ftr-374	1061	107	one	one	NUM
ftr-374	1061	108	or	or	CCONJ
ftr-374	1061	109	two	two	NUM
ftr-374	1061	110	of	of	ADP
ftr-374	1061	111	the	the	DET
ftr-374	1061	112	partners	partner	NOUN
ftr-374	1061	113	is	be	AUX
ftr-374	1061	114	overtaxed	overtax	VERB
ftr-374	1061	115	on	on	ADP
ftr-374	1061	116	gain	gain	NOUN
ftr-374	1061	117	with	with	ADP
ftr-374	1061	118	an	an	DET
ftr-374	1061	119	accompanying	accompanying	ADJ
ftr-374	1061	120	deferral	deferral	NOUN
ftr-374	1061	121	of	of	ADP
ftr-374	1061	122	loss	loss	NOUN
ftr-374	1061	123	,	,	PUNCT
ftr-374	1061	124	perhaps	perhaps	ADV
ftr-374	1061	125	good	good	ADJ
ftr-374	1061	126	for	for	ADP
ftr-374	1061	127	the	the	DET
ftr-374	1061	128	fisc	fisc	NOUN
ftr-374	1061	129	,	,	PUNCT
ftr-374	1061	130	but	but	CCONJ
ftr-374	1061	131	not	not	PART
ftr-374	1061	132	the	the	DET
ftr-374	1061	133	appropriate	appropriate	ADJ
ftr-374	1061	134	end	end	NOUN
ftr-374	1061	135	result	result	NOUN
ftr-374	1061	136	for	for	ADP
ftr-374	1061	137	application	application	NOUN
ftr-374	1061	138	of	of	ADP
ftr-374	1061	139	subchapter	subchapter	NOUN
ftr-374	1061	140	k.	k.	PROPN
ftr-374	1062	1	this	this	DET
ftr-374	1062	2	analysis	analysis	NOUN
ftr-374	1062	3	demonstrates	demonstrate	VERB
ftr-374	1062	4	that	that	SCONJ
ftr-374	1062	5	the	the	DET
ftr-374	1062	6	correct	correct	ADJ
ftr-374	1062	7	solution	solution	NOUN
ftr-374	1062	8	to	to	ADP
ftr-374	1062	9	deferred	defer	VERB
ftr-374	1062	10	gains	gain	NOUN
ftr-374	1062	11	and	and	CCONJ
ftr-374	1062	12	losses	loss	NOUN
ftr-374	1062	13	lies	lie	VERB
ftr-374	1062	14	in	in	ADP
ftr-374	1062	15	the	the	DET
ftr-374	1062	16	section	section	NOUN
ftr-374	1062	17	754	754	NUM
ftr-374	1062	18	election	election	NOUN
ftr-374	1062	19	and	and	CCONJ
ftr-374	1062	20	the	the	DET
ftr-374	1062	21	application	application	NOUN
ftr-374	1062	22	of	of	ADP
ftr-374	1062	23	section	section	NOUN
ftr-374	1062	24	734(b	734(b	PROPN
ftr-374	1062	25	)	)	PUNCT
ftr-374	1062	26	adjustments	adjustment	NOUN
ftr-374	1062	27	.	.	PUNCT
ftr-374	1063	1	while	while	SCONJ
ftr-374	1063	2	partners	partner	NOUN
ftr-374	1063	3	and	and	CCONJ
ftr-374	1063	4	partnerships	partnership	NOUN
ftr-374	1063	5	in	in	ADP
ftr-374	1063	6	varying	vary	VERB
ftr-374	1063	7	situations	situation	NOUN
ftr-374	1063	8	can	can	AUX
ftr-374	1063	9	determine	determine	VERB
ftr-374	1063	10	whether	whether	SCONJ
ftr-374	1063	11	to	to	PART
ftr-374	1063	12	tolerate	tolerate	VERB
ftr-374	1063	13	or	or	CCONJ
ftr-374	1063	14	take	take	VERB
ftr-374	1063	15	advantage	advantage	NOUN
ftr-374	1063	16	of	of	ADP
ftr-374	1063	17	temporal	temporal	ADJ
ftr-374	1063	18	deferral	deferral	NOUN
ftr-374	1063	19	of	of	ADP
ftr-374	1063	20	gains	gain	NOUN
ftr-374	1063	21	and	and	CCONJ
ftr-374	1063	22	losses	loss	NOUN
ftr-374	1063	23	with	with	ADP
ftr-374	1063	24	the	the	DET
ftr-374	1063	25	availability	availability	NOUN
ftr-374	1063	26	of	of	ADP
ftr-374	1063	27	the	the	DET
ftr-374	1063	28	election	election	NOUN
ftr-374	1063	29	,	,	PUNCT
ftr-374	1063	30	to	to	ADP
ftr-374	1063	31	the	the	DET
ftr-374	1063	32	extent	extent	NOUN
ftr-374	1063	33	that	that	SCONJ
ftr-374	1063	34	congress	congress	PROPN
ftr-374	1063	35	is	be	AUX
ftr-374	1063	36	concerned	concern	VERB
ftr-374	1063	37	with	with	ADP
ftr-374	1063	38	eliminating	eliminate	VERB
ftr-374	1063	39	deferrals	deferral	NOUN
ftr-374	1063	40	,	,	PUNCT
ftr-374	1063	41	a	a	DET
ftr-374	1063	42	required	require	VERB
ftr-374	1063	43	section	section	NOUN
ftr-374	1063	44	734(b	734(b	NOUN
ftr-374	1063	45	)	)	PUNCT
ftr-374	1063	46	adjustment	adjustment	NOUN
ftr-374	1063	47	in	in	ADP
ftr-374	1063	48	the	the	DET
ftr-374	1063	49	case	case	NOUN
ftr-374	1063	50	of	of	ADP
ftr-374	1063	51	section	section	NOUN
ftr-374	1063	52	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-374	1063	53	)	)	PUNCT
ftr-374	1063	54	and	and	CCONJ
ftr-374	1063	55	section	section	NOUN
ftr-374	1063	56	737	737	NUM
ftr-374	1063	57	recognition	recognition	NOUN
ftr-374	1063	58	of	of	ADP
ftr-374	1063	59	gains	gain	NOUN
ftr-374	1063	60	,	,	PUNCT
ftr-374	1063	61	is	be	AUX
ftr-374	1063	62	the	the	DET
ftr-374	1063	63	best	good	ADJ
ftr-374	1063	64	potential	potential	ADJ
ftr-374	1063	65	solution.178	solution.178	ADJ
ftr-374	1063	66	176	176	NUM
ftr-374	1063	67	.	.	PUNCT
ftr-374	1064	1	(	(	PUNCT
ftr-374	1064	2	$	$	SYM
ftr-374	1064	3	212.50/$325	212.50/$325	NUM
ftr-374	1064	4	)	)	PUNCT
ftr-374	1064	5	x	x	SYM
ftr-374	1064	6	$	$	SYM
ftr-374	1064	7	425	425	NUM
ftr-374	1064	8	=	=	SYM
ftr-374	1064	9	$	$	SYM
ftr-374	1064	10	277.88	277.88	NUM
ftr-374	1064	11	.	.	PUNCT
ftr-374	1065	1	177	177	NUM
ftr-374	1065	2	.	.	PUNCT
ftr-374	1066	1	(	(	PUNCT
ftr-374	1066	2	$	$	SYM
ftr-374	1066	3	112.50/$325	112.50/$325	NUM
ftr-374	1066	4	)	)	PUNCT
ftr-374	1066	5	x	x	PUNCT
ftr-374	1066	6	$	$	SYM
ftr-374	1066	7	425	425	NUM
ftr-374	1066	8	=	=	SYM
ftr-374	1066	9	$	$	SYM
ftr-374	1066	10	147.12	147.12	NUM
ftr-374	1066	11	.	.	PUNCT
ftr-374	1067	1	178	178	NUM
ftr-374	1067	2	.	.	PUNCT
ftr-374	1068	1	see	see	PROPN
ftr-374	1068	2	andrews	andrews	PROPN
ftr-374	1068	3	,	,	PUNCT
ftr-374	1068	4	supra	supra	PROPN
ftr-374	1068	5	note	note	PROPN
ftr-374	1068	6	150	150	NUM
ftr-374	1068	7	656	656	NUM
ftr-374	1068	8	florida	florida	PROPN
ftr-374	1068	9	tax	tax	NOUN
ftr-374	1068	10	review	review	NOUN
ftr-374	1068	11	[	[	X
ftr-374	1068	12	vol	vol	NOUN
ftr-374	1068	13	.	.	PUNCT
ftr-374	1068	14	9:6	9:6	NUM
ftr-374	1068	15	iv	iv	NOUN
ftr-374	1068	16	.	.	PUNCT
ftr-374	1068	17	contribution	contribution	NOUN
ftr-374	1068	18	of	of	ADP
ftr-374	1068	19	encumbered	encumbered	ADJ
ftr-374	1068	20	property	property	NOUN
ftr-374	1068	21	and	and	CCONJ
ftr-374	1068	22	debt	debt	NOUN
ftr-374	1068	23	in	in	ADP
ftr-374	1068	24	general	general	ADJ
ftr-374	1068	25	a.	a.	NOUN
ftr-374	1068	26	some	some	DET
ftr-374	1068	27	basic	basic	ADJ
ftr-374	1068	28	rules	rule	NOUN
ftr-374	1068	29	regarding	regard	VERB
ftr-374	1068	30	partnership	partnership	NOUN
ftr-374	1068	31	debt	debt	NOUN
ftr-374	1068	32	money	money	NOUN
ftr-374	1068	33	makes	make	VERB
ftr-374	1068	34	the	the	DET
ftr-374	1068	35	world	world	NOUN
ftr-374	1068	36	go	go	VERB
ftr-374	1068	37	around	around	ADV
ftr-374	1068	38	,	,	PUNCT
ftr-374	1068	39	and	and	CCONJ
ftr-374	1068	40	in	in	ADP
ftr-374	1068	41	the	the	DET
ftr-374	1068	42	partnership	partnership	NOUN
ftr-374	1068	43	context	context	NOUN
ftr-374	1068	44	much	much	ADJ
ftr-374	1068	45	of	of	ADP
ftr-374	1068	46	the	the	DET
ftr-374	1068	47	money	money	NOUN
ftr-374	1068	48	comes	come	VERB
ftr-374	1068	49	from	from	ADP
ftr-374	1068	50	borrowed	borrow	VERB
ftr-374	1068	51	funds	fund	NOUN
ftr-374	1068	52	.	.	PUNCT
ftr-374	1069	1	property	property	NOUN
ftr-374	1069	2	contributed	contribute	VERB
ftr-374	1069	3	to	to	ADP
ftr-374	1069	4	a	a	DET
ftr-374	1069	5	partnership	partnership	NOUN
ftr-374	1069	6	often	often	ADV
ftr-374	1069	7	is	be	AUX
ftr-374	1069	8	encumbered	encumber	VERB
ftr-374	1069	9	with	with	ADP
ftr-374	1069	10	liabilities	liability	NOUN
ftr-374	1069	11	that	that	PRON
ftr-374	1069	12	shift	shift	VERB
ftr-374	1069	13	among	among	ADP
ftr-374	1069	14	the	the	DET
ftr-374	1069	15	partners	partner	NOUN
ftr-374	1069	16	.	.	PUNCT
ftr-374	1070	1	the	the	DET
ftr-374	1070	2	impact	impact	NOUN
ftr-374	1070	3	of	of	ADP
ftr-374	1070	4	partnership	partnership	NOUN
ftr-374	1070	5	debt	debt	NOUN
ftr-374	1070	6	on	on	ADP
ftr-374	1070	7	allocations	allocation	NOUN
ftr-374	1070	8	of	of	ADP
ftr-374	1070	9	income	income	NOUN
ftr-374	1070	10	and	and	CCONJ
ftr-374	1070	11	expense	expense	NOUN
ftr-374	1070	12	items	item	NOUN
ftr-374	1070	13	is	be	AUX
ftr-374	1070	14	one	one	NUM
ftr-374	1070	15	of	of	ADP
ftr-374	1070	16	the	the	DET
ftr-374	1070	17	most	most	ADV
ftr-374	1070	18	complicated	complicated	ADJ
ftr-374	1070	19	parts	part	NOUN
ftr-374	1070	20	of	of	ADP
ftr-374	1070	21	partnership	partnership	NOUN
ftr-374	1070	22	taxation	taxation	NOUN
ftr-374	1070	23	.	.	PUNCT
ftr-374	1071	1	the	the	DET
ftr-374	1071	2	rules	rule	NOUN
ftr-374	1071	3	affect	affect	VERB
ftr-374	1071	4	contributions	contribution	NOUN
ftr-374	1071	5	of	of	ADP
ftr-374	1071	6	property	property	NOUN
ftr-374	1071	7	subject	subject	NOUN
ftr-374	1071	8	to	to	ADP
ftr-374	1071	9	liabilities	liability	NOUN
ftr-374	1071	10	because	because	SCONJ
ftr-374	1071	11	the	the	DET
ftr-374	1071	12	contributing	contribute	VERB
ftr-374	1071	13	partner	partner	NOUN
ftr-374	1071	14	’s	’s	PART
ftr-374	1071	15	liabilities	liability	NOUN
ftr-374	1071	16	may	may	AUX
ftr-374	1071	17	be	be	AUX
ftr-374	1071	18	shifted	shift	VERB
ftr-374	1071	19	to	to	ADP
ftr-374	1071	20	other	other	ADJ
ftr-374	1071	21	partners	partner	NOUN
ftr-374	1071	22	.	.	PUNCT
ftr-374	1072	1	the	the	DET
ftr-374	1072	2	presence	presence	NOUN
ftr-374	1072	3	of	of	ADP
ftr-374	1072	4	partnership	partnership	NOUN
ftr-374	1072	5	debt	debt	NOUN
ftr-374	1072	6	facilitates	facilitate	VERB
ftr-374	1072	7	the	the	DET
ftr-374	1072	8	pass	pass	VERB
ftr-374	1072	9	-	-	PUNCT
ftr-374	1072	10	through	through	NOUN
ftr-374	1072	11	of	of	ADP
ftr-374	1072	12	losses	loss	NOUN
ftr-374	1072	13	and	and	CCONJ
ftr-374	1072	14	is	be	AUX
ftr-374	1072	15	the	the	DET
ftr-374	1072	16	foundation	foundation	NOUN
ftr-374	1072	17	of	of	ADP
ftr-374	1072	18	partnership	partnership	NOUN
ftr-374	1072	19	tax	tax	NOUN
ftr-374	1072	20	shelters	shelter	NOUN
ftr-374	1072	21	.	.	PUNCT
ftr-374	1073	1	section	section	NOUN
ftr-374	1073	2	752(a	752(a	PROPN
ftr-374	1073	3	)	)	PUNCT
ftr-374	1073	4	provides	provide	VERB
ftr-374	1073	5	that	that	SCONJ
ftr-374	1073	6	any	any	DET
ftr-374	1073	7	increase	increase	NOUN
ftr-374	1073	8	in	in	ADP
ftr-374	1073	9	a	a	DET
ftr-374	1073	10	partner	partner	NOUN
ftr-374	1073	11	’s	’s	PART
ftr-374	1073	12	share	share	NOUN
ftr-374	1073	13	of	of	ADP
ftr-374	1073	14	partnership	partnership	NOUN
ftr-374	1073	15	liabilities	liability	NOUN
ftr-374	1073	16	,	,	PUNCT
ftr-374	1073	17	or	or	CCONJ
ftr-374	1073	18	an	an	DET
ftr-374	1073	19	increase	increase	NOUN
ftr-374	1073	20	in	in	ADP
ftr-374	1073	21	a	a	DET
ftr-374	1073	22	partner	partner	NOUN
ftr-374	1073	23	’s	’s	PART
ftr-374	1073	24	share	share	NOUN
ftr-374	1073	25	of	of	ADP
ftr-374	1073	26	individual	individual	ADJ
ftr-374	1073	27	liabilities	liability	NOUN
ftr-374	1073	28	by	by	ADP
ftr-374	1073	29	virtue	virtue	NOUN
ftr-374	1073	30	of	of	ADP
ftr-374	1073	31	an	an	DET
ftr-374	1073	32	assumption	assumption	NOUN
ftr-374	1073	33	of	of	ADP
ftr-374	1073	34	partnership	partnership	NOUN
ftr-374	1073	35	liabilities	liability	NOUN
ftr-374	1073	36	will	will	AUX
ftr-374	1073	37	be	be	AUX
ftr-374	1073	38	treated	treat	VERB
ftr-374	1073	39	as	as	ADP
ftr-374	1073	40	a	a	DET
ftr-374	1073	41	contribution	contribution	NOUN
ftr-374	1073	42	of	of	ADP
ftr-374	1073	43	cash	cash	NOUN
ftr-374	1073	44	.	.	PUNCT
ftr-374	1074	1	the	the	DET
ftr-374	1074	2	deemed	deem	VERB
ftr-374	1074	3	cash	cash	NOUN
ftr-374	1074	4	contribution	contribution	NOUN
ftr-374	1074	5	increases	increase	VERB
ftr-374	1074	6	the	the	DET
ftr-374	1074	7	partner	partner	NOUN
ftr-374	1074	8	’s	’s	PART
ftr-374	1074	9	basis	basis	NOUN
ftr-374	1074	10	in	in	ADP
ftr-374	1074	11	the	the	DET
ftr-374	1074	12	partnership	partnership	NOUN
ftr-374	1074	13	interest.179	interest.179	NOUN
ftr-374	1074	14	thus	thus	ADV
ftr-374	1074	15	,	,	PUNCT
ftr-374	1074	16	a	a	DET
ftr-374	1074	17	partner	partner	NOUN
ftr-374	1074	18	may	may	AUX
ftr-374	1074	19	use	use	VERB
ftr-374	1074	20	the	the	DET
ftr-374	1074	21	partner	partner	NOUN
ftr-374	1074	22	’s	’s	PART
ftr-374	1074	23	share	share	NOUN
ftr-374	1074	24	of	of	ADP
ftr-374	1074	25	partnership	partnership	NOUN
ftr-374	1074	26	liabilities	liability	NOUN
ftr-374	1074	27	to	to	PART
ftr-374	1074	28	support	support	VERB
ftr-374	1074	29	the	the	DET
ftr-374	1074	30	deduction	deduction	NOUN
ftr-374	1074	31	of	of	ADP
ftr-374	1074	32	partnership	partnership	NOUN
ftr-374	1074	33	losses	loss	NOUN
ftr-374	1074	34	and	and	CCONJ
ftr-374	1074	35	avoid	avoid	VERB
ftr-374	1074	36	the	the	DET
ftr-374	1074	37	restriction	restriction	NOUN
ftr-374	1074	38	of	of	ADP
ftr-374	1074	39	section	section	NOUN
ftr-374	1074	40	704(d	704(d	NOUN
ftr-374	1074	41	)	)	PUNCT
ftr-374	1074	42	,	,	PUNCT
ftr-374	1074	43	which	which	PRON
ftr-374	1074	44	limits	limit	VERB
ftr-374	1074	45	a	a	DET
ftr-374	1074	46	partner	partner	NOUN
ftr-374	1074	47	’s	’s	PART
ftr-374	1074	48	deduction	deduction	NOUN
ftr-374	1074	49	of	of	ADP
ftr-374	1074	50	losses	loss	NOUN
ftr-374	1074	51	to	to	ADP
ftr-374	1074	52	the	the	DET
ftr-374	1074	53	partner	partner	NOUN
ftr-374	1074	54	’s	’s	PART
ftr-374	1074	55	basis	basis	NOUN
ftr-374	1074	56	in	in	ADP
ftr-374	1074	57	the	the	DET
ftr-374	1074	58	partnership	partnership	NOUN
ftr-374	1074	59	interest	interest	NOUN
ftr-374	1074	60	.	.	PUNCT
ftr-374	1075	1	section	section	NOUN
ftr-374	1075	2	752(b	752(b	PROPN
ftr-374	1075	3	)	)	PUNCT
ftr-374	1075	4	provides	provide	VERB
ftr-374	1075	5	that	that	SCONJ
ftr-374	1075	6	any	any	DET
ftr-374	1075	7	decrease	decrease	NOUN
ftr-374	1075	8	of	of	ADP
ftr-374	1075	9	a	a	DET
ftr-374	1075	10	partner	partner	NOUN
ftr-374	1075	11	’s	’s	PART
ftr-374	1075	12	share	share	NOUN
ftr-374	1075	13	of	of	ADP
ftr-374	1075	14	partnership	partnership	NOUN
ftr-374	1075	15	liabilities	liability	NOUN
ftr-374	1075	16	,	,	PUNCT
ftr-374	1075	17	or	or	CCONJ
ftr-374	1075	18	a	a	DET
ftr-374	1075	19	decrease	decrease	NOUN
ftr-374	1075	20	in	in	ADP
ftr-374	1075	21	a	a	DET
ftr-374	1075	22	partner	partner	NOUN
ftr-374	1075	23	’s	’s	PART
ftr-374	1075	24	individual	individual	ADJ
ftr-374	1075	25	liabilities	liability	NOUN
ftr-374	1075	26	by	by	ADP
ftr-374	1075	27	reason	reason	NOUN
ftr-374	1075	28	of	of	ADP
ftr-374	1075	29	an	an	DET
ftr-374	1075	30	assumption	assumption	NOUN
ftr-374	1075	31	by	by	ADP
ftr-374	1075	32	the	the	DET
ftr-374	1075	33	partnership	partnership	NOUN
ftr-374	1075	34	of	of	ADP
ftr-374	1075	35	individual	individual	ADJ
ftr-374	1075	36	liabilities	liability	NOUN
ftr-374	1075	37	,	,	PUNCT
ftr-374	1075	38	shall	shall	AUX
ftr-374	1075	39	be	be	AUX
ftr-374	1075	40	treated	treat	VERB
ftr-374	1075	41	as	as	ADP
ftr-374	1075	42	a	a	DET
ftr-374	1075	43	distribution	distribution	NOUN
ftr-374	1075	44	of	of	ADP
ftr-374	1075	45	cash	cash	NOUN
ftr-374	1075	46	from	from	ADP
ftr-374	1075	47	the	the	DET
ftr-374	1075	48	partnership	partnership	NOUN
ftr-374	1075	49	.	.	PUNCT
ftr-374	1076	1	under	under	ADP
ftr-374	1076	2	section	section	NOUN
ftr-374	1076	3	731	731	NUM
ftr-374	1076	4	cash	cash	NOUN
ftr-374	1076	5	distributions	distribution	NOUN
ftr-374	1076	6	are	be	AUX
ftr-374	1076	7	received	receive	VERB
ftr-374	1076	8	without	without	ADP
ftr-374	1076	9	tax	tax	NOUN
ftr-374	1076	10	except	except	SCONJ
ftr-374	1076	11	to	to	ADP
ftr-374	1076	12	the	the	DET
ftr-374	1076	13	extent	extent	NOUN
ftr-374	1076	14	that	that	SCONJ
ftr-374	1076	15	the	the	DET
ftr-374	1076	16	distribution	distribution	NOUN
ftr-374	1076	17	exceeds	exceed	VERB
ftr-374	1076	18	the	the	DET
ftr-374	1076	19	partner	partner	NOUN
ftr-374	1076	20	’s	’s	PART
ftr-374	1076	21	basis	basis	NOUN
ftr-374	1076	22	in	in	ADP
ftr-374	1076	23	the	the	DET
ftr-374	1076	24	partnership	partnership	NOUN
ftr-374	1076	25	interest	interest	NOUN
ftr-374	1076	26	.	.	PUNCT
ftr-374	1077	1	under	under	ADP
ftr-374	1077	2	section	section	NOUN
ftr-374	1077	3	733(1	733(1	NUM
ftr-374	1077	4	)	)	PUNCT
ftr-374	1077	5	,	,	PUNCT
ftr-374	1077	6	cash	cash	NOUN
ftr-374	1077	7	distributions	distribution	NOUN
ftr-374	1077	8	reduce	reduce	VERB
ftr-374	1077	9	the	the	DET
ftr-374	1077	10	partner	partner	NOUN
ftr-374	1077	11	’s	’s	PART
ftr-374	1077	12	basis	basis	NOUN
ftr-374	1077	13	in	in	ADP
ftr-374	1077	14	the	the	DET
ftr-374	1077	15	partnership	partnership	NOUN
ftr-374	1077	16	interest	interest	NOUN
ftr-374	1077	17	.	.	PUNCT
ftr-374	1078	1	this	this	PRON
ftr-374	1078	2	is	be	AUX
ftr-374	1078	3	the	the	DET
ftr-374	1078	4	offset	offset	ADJ
ftr-374	1078	5	provision	provision	NOUN
ftr-374	1078	6	.	.	PUNCT
ftr-374	1079	1	to	to	ADP
ftr-374	1079	2	the	the	DET
ftr-374	1079	3	extent	extent	NOUN
ftr-374	1079	4	that	that	SCONJ
ftr-374	1079	5	a	a	DET
ftr-374	1079	6	partner	partner	NOUN
ftr-374	1079	7	relies	rely	VERB
ftr-374	1079	8	on	on	ADP
ftr-374	1079	9	partnership	partnership	NOUN
ftr-374	1079	10	liabilities	liability	NOUN
ftr-374	1079	11	to	to	PART
ftr-374	1079	12	create	create	VERB
ftr-374	1079	13	basis	basis	NOUN
ftr-374	1079	14	and	and	CCONJ
ftr-374	1079	15	support	support	VERB
ftr-374	1079	16	loss	loss	NOUN
ftr-374	1079	17	deductions	deduction	NOUN
ftr-374	1079	18	,	,	PUNCT
ftr-374	1079	19	reduction	reduction	NOUN
ftr-374	1079	20	or	or	CCONJ
ftr-374	1079	21	elimination	elimination	NOUN
ftr-374	1079	22	of	of	ADP
ftr-374	1079	23	the	the	DET
ftr-374	1079	24	liabilities	liability	NOUN
ftr-374	1079	25	comes	come	VERB
ftr-374	1079	26	back	back	ADV
ftr-374	1079	27	to	to	ADP
ftr-374	1079	28	the	the	DET
ftr-374	1079	29	partner	partner	NOUN
ftr-374	1079	30	as	as	ADP
ftr-374	1079	31	recognized	recognize	VERB
ftr-374	1079	32	gain	gain	NOUN
ftr-374	1079	33	.	.	PUNCT
ftr-374	1080	1	in	in	ADP
ftr-374	1080	2	any	any	DET
ftr-374	1080	3	particular	particular	ADJ
ftr-374	1080	4	situation	situation	NOUN
ftr-374	1080	5	,	,	PUNCT
ftr-374	1080	6	whether	whether	SCONJ
ftr-374	1080	7	a	a	DET
ftr-374	1080	8	partner	partner	NOUN
ftr-374	1080	9	’s	’s	PART
ftr-374	1080	10	share	share	NOUN
ftr-374	1080	11	of	of	ADP
ftr-374	1080	12	liabilities	liability	NOUN
ftr-374	1080	13	is	be	AUX
ftr-374	1080	14	increased	increase	VERB
ftr-374	1080	15	or	or	CCONJ
ftr-374	1080	16	decreased	decrease	VERB
ftr-374	1080	17	depends	depend	VERB
ftr-374	1080	18	upon	upon	SCONJ
ftr-374	1080	19	the	the	DET
ftr-374	1080	20	rules	rule	NOUN
ftr-374	1080	21	for	for	ADP
ftr-374	1080	22	identifying	identify	VERB
ftr-374	1080	23	the	the	DET
ftr-374	1080	24	partner	partner	NOUN
ftr-374	1080	25	’s	’s	PART
ftr-374	1080	26	share	share	NOUN
ftr-374	1080	27	of	of	ADP
ftr-374	1080	28	partnership	partnership	NOUN
ftr-374	1080	29	liabilities	liability	NOUN
ftr-374	1080	30	.	.	PUNCT
ftr-374	1081	1	application	application	NOUN
ftr-374	1081	2	of	of	ADP
ftr-374	1081	3	those	those	DET
ftr-374	1081	4	rules	rule	NOUN
ftr-374	1081	5	varies	vary	VERB
ftr-374	1081	6	by	by	ADP
ftr-374	1081	7	whether	whether	SCONJ
ftr-374	1081	8	one	one	NUM
ftr-374	1081	9	or	or	CCONJ
ftr-374	1081	10	more	more	ADJ
ftr-374	1081	11	partners	partner	NOUN
ftr-374	1081	12	have	have	AUX
ftr-374	1081	13	personal	personal	ADJ
ftr-374	1081	14	liability	liability	NOUN
ftr-374	1081	15	for	for	ADP
ftr-374	1081	16	a	a	DET
ftr-374	1081	17	debt	debt	NOUN
ftr-374	1081	18	,	,	PUNCT
ftr-374	1081	19	or	or	CCONJ
ftr-374	1081	20	whether	whether	SCONJ
ftr-374	1081	21	the	the	DET
ftr-374	1081	22	liability	liability	NOUN
ftr-374	1081	23	is	be	AUX
ftr-374	1081	24	without	without	ADP
ftr-374	1081	25	recourse	recourse	NOUN
ftr-374	1081	26	to	to	ADP
ftr-374	1081	27	any	any	DET
ftr-374	1081	28	partner	partner	NOUN
ftr-374	1081	29	.	.	PUNCT
ftr-374	1082	1	179	179	NUM
ftr-374	1082	2	.	.	PUNCT
ftr-374	1083	1	irc	irc	AUX
ftr-374	1083	2	§	§	PROPN
ftr-374	1083	3	722	722	NUM
ftr-374	1083	4	.	.	PUNCT
ftr-374	1083	5	2009	2009	NUM
ftr-374	1083	6	]	]	PUNCT
ftr-374	1083	7	built	build	VERB
ftr-374	1083	8	-	-	PUNCT
ftr-374	1083	9	in	in	ADP
ftr-374	1083	10	gain	gain	NOUN
ftr-374	1083	11	and	and	CCONJ
ftr-374	1083	12	built	build	VERB
ftr-374	1083	13	-	-	PUNCT
ftr-374	1083	14	in	in	ADP
ftr-374	1083	15	loss	loss	NOUN
ftr-374	1083	16	657	657	NUM
ftr-374	1083	17	b.	b.	NOUN
ftr-374	1083	18	recourse	recourse	NOUN
ftr-374	1083	19	liabilities	liability	NOUN
ftr-374	1083	20	a	a	DET
ftr-374	1083	21	recourse	recourse	NOUN
ftr-374	1083	22	liability	liability	NOUN
ftr-374	1083	23	is	be	AUX
ftr-374	1083	24	any	any	DET
ftr-374	1083	25	liability	liability	NOUN
ftr-374	1083	26	for	for	ADP
ftr-374	1083	27	which	which	PRON
ftr-374	1083	28	any	any	DET
ftr-374	1083	29	partner	partner	NOUN
ftr-374	1083	30	bears	bear	VERB
ftr-374	1083	31	the	the	DET
ftr-374	1083	32	economic	economic	ADJ
ftr-374	1083	33	risk	risk	NOUN
ftr-374	1083	34	of	of	ADP
ftr-374	1083	35	loss.180	loss.180	PROPN
ftr-374	1083	36	in	in	ADP
ftr-374	1083	37	general	general	ADJ
ftr-374	1083	38	,	,	PUNCT
ftr-374	1083	39	a	a	DET
ftr-374	1083	40	partner	partner	NOUN
ftr-374	1083	41	bears	bear	VERB
ftr-374	1083	42	the	the	DET
ftr-374	1083	43	economic	economic	ADJ
ftr-374	1083	44	risk	risk	NOUN
ftr-374	1083	45	of	of	ADP
ftr-374	1083	46	loss	loss	NOUN
ftr-374	1083	47	with	with	ADP
ftr-374	1083	48	respect	respect	NOUN
ftr-374	1083	49	to	to	ADP
ftr-374	1083	50	a	a	DET
ftr-374	1083	51	partnership	partnership	NOUN
ftr-374	1083	52	liability	liability	NOUN
ftr-374	1083	53	(	(	PUNCT
ftr-374	1083	54	even	even	ADV
ftr-374	1083	55	if	if	SCONJ
ftr-374	1083	56	the	the	DET
ftr-374	1083	57	liability	liability	NOUN
ftr-374	1083	58	is	be	AUX
ftr-374	1083	59	nonrecourse	nonrecourse	ADJ
ftr-374	1083	60	as	as	ADP
ftr-374	1083	61	to	to	ADP
ftr-374	1083	62	the	the	DET
ftr-374	1083	63	partnership	partnership	NOUN
ftr-374	1083	64	)	)	PUNCT
ftr-374	1083	65	if	if	SCONJ
ftr-374	1083	66	upon	upon	SCONJ
ftr-374	1083	67	a	a	DET
ftr-374	1083	68	hypothetical	hypothetical	ADJ
ftr-374	1083	69	liquidation	liquidation	NOUN
ftr-374	1083	70	of	of	ADP
ftr-374	1083	71	the	the	DET
ftr-374	1083	72	partnership	partnership	NOUN
ftr-374	1083	73	in	in	ADP
ftr-374	1083	74	which	which	PRON
ftr-374	1083	75	all	all	PRON
ftr-374	1083	76	of	of	ADP
ftr-374	1083	77	its	its	PRON
ftr-374	1083	78	assets	asset	NOUN
ftr-374	1083	79	are	be	AUX
ftr-374	1083	80	treated	treat	VERB
ftr-374	1083	81	as	as	ADP
ftr-374	1083	82	worthless	worthless	ADJ
ftr-374	1083	83	,	,	PUNCT
ftr-374	1083	84	the	the	DET
ftr-374	1083	85	partner	partner	NOUN
ftr-374	1083	86	(	(	PUNCT
ftr-374	1083	87	or	or	CCONJ
ftr-374	1083	88	a	a	DET
ftr-374	1083	89	related	related	ADJ
ftr-374	1083	90	person	person	NOUN
ftr-374	1083	91	)	)	PUNCT
ftr-374	1083	92	“	"	PUNCT
ftr-374	1083	93	would	would	AUX
ftr-374	1083	94	be	be	AUX
ftr-374	1083	95	obligated	obligate	VERB
ftr-374	1083	96	to	to	PART
ftr-374	1083	97	make	make	VERB
ftr-374	1083	98	a	a	DET
ftr-374	1083	99	payment	payment	NOUN
ftr-374	1083	100	to	to	ADP
ftr-374	1083	101	any	any	DET
ftr-374	1083	102	person	person	NOUN
ftr-374	1083	103	(	(	PUNCT
ftr-374	1083	104	or	or	CCONJ
ftr-374	1083	105	a	a	DET
ftr-374	1083	106	contribution	contribution	NOUN
ftr-374	1083	107	to	to	ADP
ftr-374	1083	108	the	the	DET
ftr-374	1083	109	partnership	partnership	NOUN
ftr-374	1083	110	)	)	PUNCT
ftr-374	1084	1	*	*	PUNCT
ftr-374	1085	1	*	*	PUNCT
ftr-374	1085	2	*	*	PUNCT
ftr-374	1085	3	and	and	CCONJ
ftr-374	1085	4	the	the	DET
ftr-374	1085	5	partner	partner	NOUN
ftr-374	1085	6	or	or	CCONJ
ftr-374	1085	7	related	related	ADJ
ftr-374	1085	8	person	person	NOUN
ftr-374	1085	9	would	would	AUX
ftr-374	1085	10	not	not	PART
ftr-374	1085	11	be	be	AUX
ftr-374	1085	12	entitled	entitle	VERB
ftr-374	1085	13	to	to	ADP
ftr-374	1085	14	reimbursement	reimbursement	NOUN
ftr-374	1085	15	from	from	ADP
ftr-374	1085	16	another	another	DET
ftr-374	1085	17	partner	partner	NOUN
ftr-374	1085	18	[	[	X
ftr-374	1085	19	or	or	CCONJ
ftr-374	1085	20	person	person	NOUN
ftr-374	1085	21	related	relate	VERB
ftr-374	1085	22	to	to	ADP
ftr-374	1085	23	that	that	DET
ftr-374	1085	24	partner].”181	partner].”181	NOUN
ftr-374	1085	25	in	in	ADP
ftr-374	1085	26	simpler	simple	ADJ
ftr-374	1085	27	terms	term	NOUN
ftr-374	1085	28	,	,	PUNCT
ftr-374	1085	29	if	if	SCONJ
ftr-374	1085	30	the	the	DET
ftr-374	1085	31	partnership	partnership	NOUN
ftr-374	1085	32	comes	come	VERB
ftr-374	1085	33	unglued	unglued	ADJ
ftr-374	1085	34	,	,	PUNCT
ftr-374	1085	35	and	and	CCONJ
ftr-374	1085	36	everybody	everybody	PRON
ftr-374	1085	37	goes	go	VERB
ftr-374	1085	38	after	after	ADP
ftr-374	1085	39	everybody	everybody	PRON
ftr-374	1085	40	else	else	ADV
ftr-374	1085	41	for	for	ADP
ftr-374	1085	42	all	all	PRON
ftr-374	1085	43	they	they	PRON
ftr-374	1085	44	can	can	AUX
ftr-374	1085	45	get	get	VERB
ftr-374	1085	46	,	,	PUNCT
ftr-374	1085	47	the	the	DET
ftr-374	1085	48	partner	partner	NOUN
ftr-374	1085	49	who	who	PRON
ftr-374	1085	50	is	be	AUX
ftr-374	1085	51	ultimately	ultimately	ADV
ftr-374	1085	52	liable	liable	ADJ
ftr-374	1085	53	for	for	ADP
ftr-374	1085	54	a	a	DET
ftr-374	1085	55	partnership	partnership	NOUN
ftr-374	1085	56	debt	debt	NOUN
ftr-374	1085	57	is	be	AUX
ftr-374	1085	58	the	the	DET
ftr-374	1085	59	partner	partner	NOUN
ftr-374	1085	60	who	who	PRON
ftr-374	1085	61	bears	bear	VERB
ftr-374	1085	62	the	the	DET
ftr-374	1085	63	economic	economic	ADJ
ftr-374	1085	64	risk	risk	NOUN
ftr-374	1085	65	of	of	ADP
ftr-374	1085	66	loss	loss	NOUN
ftr-374	1085	67	.	.	PUNCT
ftr-374	1086	1	this	this	DET
ftr-374	1086	2	determination	determination	NOUN
ftr-374	1086	3	requires	require	VERB
ftr-374	1086	4	an	an	DET
ftr-374	1086	5	examination	examination	NOUN
ftr-374	1086	6	of	of	ADP
ftr-374	1086	7	all	all	DET
ftr-374	1086	8	obligations	obligation	NOUN
ftr-374	1086	9	of	of	ADP
ftr-374	1086	10	the	the	DET
ftr-374	1086	11	partners	partner	NOUN
ftr-374	1086	12	to	to	ADP
ftr-374	1086	13	outside	outside	ADJ
ftr-374	1086	14	parties	party	NOUN
ftr-374	1086	15	,	,	PUNCT
ftr-374	1086	16	such	such	ADJ
ftr-374	1086	17	as	as	ADP
ftr-374	1086	18	guarantees	guarantee	NOUN
ftr-374	1086	19	,	,	PUNCT
ftr-374	1086	20	and	and	CCONJ
ftr-374	1086	21	obligations	obligation	NOUN
ftr-374	1086	22	among	among	ADP
ftr-374	1086	23	the	the	DET
ftr-374	1086	24	partners	partner	NOUN
ftr-374	1086	25	to	to	PART
ftr-374	1086	26	make	make	VERB
ftr-374	1086	27	contributions	contribution	NOUN
ftr-374	1086	28	to	to	ADP
ftr-374	1086	29	the	the	DET
ftr-374	1086	30	partnership	partnership	NOUN
ftr-374	1086	31	or	or	CCONJ
ftr-374	1086	32	to	to	PART
ftr-374	1086	33	make	make	VERB
ftr-374	1086	34	-	-	PUNCT
ftr-374	1086	35	up	up	ADP
ftr-374	1086	36	any	any	DET
ftr-374	1086	37	deficit	deficit	NOUN
ftr-374	1086	38	capital	capital	NOUN
ftr-374	1086	39	accounts.182	accounts.182	PROPN
ftr-374	1086	40	a	a	DET
ftr-374	1086	41	partner	partner	NOUN
ftr-374	1086	42	’s	’s	PART
ftr-374	1086	43	obligation	obligation	NOUN
ftr-374	1086	44	is	be	AUX
ftr-374	1086	45	reduced	reduce	VERB
ftr-374	1086	46	to	to	ADP
ftr-374	1086	47	the	the	DET
ftr-374	1086	48	extent	extent	NOUN
ftr-374	1086	49	that	that	SCONJ
ftr-374	1086	50	a	a	DET
ftr-374	1086	51	partner	partner	NOUN
ftr-374	1086	52	has	have	AUX
ftr-374	1086	53	a	a	DET
ftr-374	1086	54	right	right	NOUN
ftr-374	1086	55	of	of	ADP
ftr-374	1086	56	reimbursement	reimbursement	NOUN
ftr-374	1086	57	from	from	ADP
ftr-374	1086	58	other	other	ADJ
ftr-374	1086	59	partners.183	partners.183	NOUN
ftr-374	1086	60	applying	apply	VERB
ftr-374	1086	61	this	this	DET
ftr-374	1086	62	approach	approach	NOUN
ftr-374	1086	63	,	,	PUNCT
ftr-374	1086	64	a	a	DET
ftr-374	1086	65	partner	partner	NOUN
ftr-374	1086	66	’s	’s	PART
ftr-374	1086	67	share	share	NOUN
ftr-374	1086	68	of	of	ADP
ftr-374	1086	69	partnership	partnership	NOUN
ftr-374	1086	70	liability	liability	NOUN
ftr-374	1086	71	is	be	AUX
ftr-374	1086	72	the	the	DET
ftr-374	1086	73	amount	amount	NOUN
ftr-374	1086	74	of	of	ADP
ftr-374	1086	75	the	the	DET
ftr-374	1086	76	liability	liability	NOUN
ftr-374	1086	77	for	for	ADP
ftr-374	1086	78	which	which	PRON
ftr-374	1086	79	the	the	DET
ftr-374	1086	80	partner	partner	NOUN
ftr-374	1086	81	bears	bear	VERB
ftr-374	1086	82	the	the	DET
ftr-374	1086	83	ultimate	ultimate	ADJ
ftr-374	1086	84	economic	economic	ADJ
ftr-374	1086	85	risk	risk	NOUN
ftr-374	1086	86	of	of	ADP
ftr-374	1086	87	loss.184	loss.184	NOUN
ftr-374	1086	88	a	a	DET
ftr-374	1086	89	partner	partner	NOUN
ftr-374	1086	90	contributing	contribute	VERB
ftr-374	1086	91	encumbered	encumbered	ADJ
ftr-374	1086	92	property	property	NOUN
ftr-374	1086	93	with	with	ADP
ftr-374	1086	94	built	build	VERB
ftr-374	1086	95	-	-	PUNCT
ftr-374	1086	96	in	in	ADP
ftr-374	1086	97	gain	gain	NOUN
ftr-374	1086	98	faces	face	VERB
ftr-374	1086	99	the	the	DET
ftr-374	1086	100	possibility	possibility	NOUN
ftr-374	1086	101	of	of	ADP
ftr-374	1086	102	recognized	recognize	VERB
ftr-374	1086	103	gain	gain	NOUN
ftr-374	1086	104	if	if	SCONJ
ftr-374	1086	105	the	the	DET
ftr-374	1086	106	reduction	reduction	NOUN
ftr-374	1086	107	in	in	ADP
ftr-374	1086	108	the	the	DET
ftr-374	1086	109	contributing	contribute	VERB
ftr-374	1086	110	partner	partner	NOUN
ftr-374	1086	111	’s	’s	PART
ftr-374	1086	112	share	share	NOUN
ftr-374	1086	113	of	of	ADP
ftr-374	1086	114	recourse	recourse	NOUN
ftr-374	1086	115	liability	liability	NOUN
ftr-374	1086	116	exceeds	exceed	VERB
ftr-374	1086	117	the	the	DET
ftr-374	1086	118	contributing	contribute	VERB
ftr-374	1086	119	partner	partner	NOUN
ftr-374	1086	120	’s	’s	PART
ftr-374	1086	121	basis	basis	NOUN
ftr-374	1086	122	in	in	ADP
ftr-374	1086	123	the	the	DET
ftr-374	1086	124	contributed	contributed	ADJ
ftr-374	1086	125	property	property	NOUN
ftr-374	1086	126	.	.	PUNCT
ftr-374	1087	1	example	example	NOUN
ftr-374	1087	2	14a	14a	NUM
ftr-374	1087	3	partner	partner	PROPN
ftr-374	1087	4	f	f	PROPN
ftr-374	1087	5	contributes	contribute	VERB
ftr-374	1087	6	greenacre	greenacre	NOUN
ftr-374	1087	7	to	to	ADP
ftr-374	1087	8	the	the	DET
ftr-374	1087	9	newly	newly	ADV
ftr-374	1087	10	formed	form	VERB
ftr-374	1087	11	fgh	fgh	NOUN
ftr-374	1087	12	partnership	partnership	NOUN
ftr-374	1087	13	with	with	ADP
ftr-374	1087	14	a	a	DET
ftr-374	1087	15	fair	fair	ADJ
ftr-374	1087	16	market	market	NOUN
ftr-374	1087	17	value	value	NOUN
ftr-374	1087	18	of	of	ADP
ftr-374	1087	19	$	$	SYM
ftr-374	1087	20	200,000	200,000	NUM
ftr-374	1087	21	and	and	CCONJ
ftr-374	1087	22	a	a	DET
ftr-374	1087	23	basis	basis	NOUN
ftr-374	1087	24	of	of	ADP
ftr-374	1087	25	$	$	SYM
ftr-374	1087	26	100,000	100,000	NUM
ftr-374	1087	27	.	.	PUNCT
ftr-374	1088	1	greenacre	greenacre	PROPN
ftr-374	1088	2	is	be	AUX
ftr-374	1088	3	subject	subject	ADJ
ftr-374	1088	4	to	to	ADP
ftr-374	1088	5	a	a	DET
ftr-374	1088	6	mortgage	mortgage	NOUN
ftr-374	1088	7	of	of	ADP
ftr-374	1088	8	$	$	SYM
ftr-374	1088	9	180,000	180,000	NUM
ftr-374	1088	10	for	for	ADP
ftr-374	1088	11	which	which	PRON
ftr-374	1088	12	f	f	PROPN
ftr-374	1088	13	is	be	AUX
ftr-374	1088	14	personally	personally	ADV
ftr-374	1088	15	liable	liable	ADJ
ftr-374	1088	16	.	.	PUNCT
ftr-374	1089	1	the	the	DET
ftr-374	1089	2	partnership	partnership	NOUN
ftr-374	1089	3	assumes	assume	VERB
ftr-374	1089	4	f	f	X
ftr-374	1089	5	’s	’s	ADJ
ftr-374	1089	6	liability	liability	NOUN
ftr-374	1089	7	for	for	ADP
ftr-374	1089	8	the	the	DET
ftr-374	1089	9	mortgage	mortgage	NOUN
ftr-374	1089	10	.	.	PUNCT
ftr-374	1090	1	g	g	NOUN
ftr-374	1090	2	and	and	CCONJ
ftr-374	1090	3	h	h	NOUN
ftr-374	1090	4	each	each	PRON
ftr-374	1090	5	contribute	contribute	VERB
ftr-374	1090	6	$	$	SYM
ftr-374	1090	7	20,000	20,000	NUM
ftr-374	1090	8	of	of	ADP
ftr-374	1090	9	cash	cash	NOUN
ftr-374	1090	10	.	.	PUNCT
ftr-374	1091	1	partnership	partnership	NOUN
ftr-374	1091	2	gains	gain	NOUN
ftr-374	1091	3	and	and	CCONJ
ftr-374	1091	4	losses	loss	NOUN
ftr-374	1091	5	are	be	AUX
ftr-374	1091	6	shared	share	VERB
ftr-374	1091	7	equally	equally	ADV
ftr-374	1091	8	by	by	ADP
ftr-374	1091	9	the	the	DET
ftr-374	1091	10	three	three	NUM
ftr-374	1091	11	partners	partner	NOUN
ftr-374	1091	12	.	.	PUNCT
ftr-374	1092	1	as	as	ADP
ftr-374	1092	2	a	a	DET
ftr-374	1092	3	starting	starting	NOUN
ftr-374	1092	4	point	point	NOUN
ftr-374	1092	5	,	,	PUNCT
ftr-374	1092	6	f	f	PROPN
ftr-374	1092	7	does	do	AUX
ftr-374	1092	8	not	not	PART
ftr-374	1092	9	recognize	recognize	VERB
ftr-374	1092	10	gain	gain	NOUN
ftr-374	1092	11	on	on	ADP
ftr-374	1092	12	the	the	DET
ftr-374	1092	13	contribution	contribution	NOUN
ftr-374	1092	14	of	of	ADP
ftr-374	1092	15	property	property	NOUN
ftr-374	1092	16	to	to	ADP
ftr-374	1092	17	the	the	DET
ftr-374	1092	18	partnership185	partnership185	PROPN
ftr-374	1092	19	and	and	CCONJ
ftr-374	1092	20	f	f	PROPN
ftr-374	1092	21	’s	’s	AUX
ftr-374	1092	22	starting	start	VERB
ftr-374	1092	23	basis	basis	NOUN
ftr-374	1092	24	for	for	ADP
ftr-374	1092	25	his	his	PRON
ftr-374	1092	26	partnership	partnership	NOUN
ftr-374	1092	27	interest	interest	NOUN
ftr-374	1092	28	is	be	AUX
ftr-374	1092	29	the	the	DET
ftr-374	1092	30	basis	basis	NOUN
ftr-374	1092	31	of	of	ADP
ftr-374	1092	32	the	the	DET
ftr-374	1092	33	contributed	contribute	VERB
ftr-374	1092	34	property	property	NOUN
ftr-374	1092	35	,	,	PUNCT
ftr-374	1092	36	$	$	SYM
ftr-374	1092	37	100,000.186	100,000.186	NUM
ftr-374	1092	38	however	however	ADV
ftr-374	1092	39	,	,	PUNCT
ftr-374	1092	40	as	as	ADP
ftr-374	1092	41	a	a	DET
ftr-374	1092	42	result	result	NOUN
ftr-374	1092	43	of	of	ADP
ftr-374	1092	44	the	the	DET
ftr-374	1092	45	contribution	contribution	NOUN
ftr-374	1092	46	and	and	CCONJ
ftr-374	1092	47	assumption	assumption	NOUN
ftr-374	1092	48	of	of	ADP
ftr-374	1092	49	liabilities	liability	NOUN
ftr-374	1092	50	by	by	ADP
ftr-374	1092	51	the	the	DET
ftr-374	1092	52	partnership	partnership	NOUN
ftr-374	1092	53	,	,	PUNCT
ftr-374	1092	54	f	f	PROPN
ftr-374	1092	55	’s	’s	ADJ
ftr-374	1092	56	share	share	NOUN
ftr-374	1092	57	of	of	ADP
ftr-374	1092	58	partnership	partnership	NOUN
ftr-374	1092	59	liability	liability	NOUN
ftr-374	1092	60	is	be	AUX
ftr-374	1092	61	reduced	reduce	VERB
ftr-374	1092	62	from	from	ADP
ftr-374	1092	63	$	$	SYM
ftr-374	1092	64	180,000	180,000	NUM
ftr-374	1092	65	to	to	PART
ftr-374	1092	66	$	$	SYM
ftr-374	1092	67	60,000	60,000	NUM
ftr-374	1092	68	,	,	PUNCT
ftr-374	1092	69	while	while	SCONJ
ftr-374	1092	70	g	g	PROPN
ftr-374	1092	71	and	and	CCONJ
ftr-374	1092	72	h	h	NOUN
ftr-374	1092	73	each	each	PRON
ftr-374	1092	74	pick	pick	VERB
ftr-374	1092	75	up	up	ADP
ftr-374	1092	76	a	a	DET
ftr-374	1092	77	one	one	NUM
ftr-374	1092	78	-	-	PUNCT
ftr-374	1092	79	third	third	NOUN
ftr-374	1092	80	share	share	NOUN
ftr-374	1092	81	of	of	ADP
ftr-374	1092	82	the	the	DET
ftr-374	1092	83	liabilities	liability	NOUN
ftr-374	1092	84	.	.	PUNCT
ftr-374	1093	1	f	f	PROPN
ftr-374	1093	2	is	be	AUX
ftr-374	1093	3	treated	treat	VERB
ftr-374	1093	4	under	under	ADP
ftr-374	1093	5	180	180	NUM
ftr-374	1093	6	.	.	PUNCT
ftr-374	1094	1	treas	treas	PROPN
ftr-374	1094	2	.	.	PUNCT
ftr-374	1095	1	reg	reg	PROPN
ftr-374	1095	2	.	.	PUNCT
ftr-374	1096	1	§	§	PROPN
ftr-374	1096	2	1.752	1.752	NUM
ftr-374	1096	3	-	-	SYM
ftr-374	1096	4	1(a)(1	1(a)(1	NUM
ftr-374	1096	5	)	)	PUNCT
ftr-374	1096	6	.	.	PUNCT
ftr-374	1097	1	181	181	NUM
ftr-374	1097	2	.	.	PUNCT
ftr-374	1098	1	treas	treas	PROPN
ftr-374	1098	2	.	.	PUNCT
ftr-374	1099	1	reg	reg	PROPN
ftr-374	1099	2	.	.	PUNCT
ftr-374	1100	1	§	§	PROPN
ftr-374	1100	2	1.752	1.752	NUM
ftr-374	1100	3	-	-	SYM
ftr-374	1100	4	2(b	2(b	NUM
ftr-374	1100	5	)	)	PUNCT
ftr-374	1100	6	.	.	PUNCT
ftr-374	1101	1	182	182	NUM
ftr-374	1101	2	.	.	PUNCT
ftr-374	1102	1	treas	treas	PROPN
ftr-374	1102	2	.	.	PUNCT
ftr-374	1103	1	reg	reg	PROPN
ftr-374	1103	2	.	.	PUNCT
ftr-374	1104	1	§	§	PROPN
ftr-374	1104	2	1.752	1.752	NUM
ftr-374	1104	3	-	-	SYM
ftr-374	1104	4	2(b)(3	2(b)(3	NUM
ftr-374	1104	5	)	)	PUNCT
ftr-374	1104	6	.	.	PUNCT
ftr-374	1105	1	183	183	NUM
ftr-374	1105	2	.	.	PUNCT
ftr-374	1106	1	treas	treas	PROPN
ftr-374	1106	2	.	.	PUNCT
ftr-374	1107	1	reg	reg	PROPN
ftr-374	1107	2	.	.	PUNCT
ftr-374	1108	1	§	§	PROPN
ftr-374	1108	2	1.752	1.752	NUM
ftr-374	1108	3	-	-	SYM
ftr-374	1108	4	2(b)(5	2(b)(5	NUM
ftr-374	1108	5	)	)	PUNCT
ftr-374	1108	6	.	.	PUNCT
ftr-374	1109	1	184	184	NUM
ftr-374	1109	2	.	.	PUNCT
ftr-374	1110	1	treas	treas	PROPN
ftr-374	1110	2	.	.	PUNCT
ftr-374	1111	1	reg	reg	PROPN
ftr-374	1111	2	.	.	PUNCT
ftr-374	1112	1	§	§	PROPN
ftr-374	1112	2	1.752	1.752	NUM
ftr-374	1112	3	-	-	SYM
ftr-374	1112	4	2(a	2(a	NUM
ftr-374	1112	5	)	)	PUNCT
ftr-374	1112	6	.	.	PUNCT
ftr-374	1113	1	185	185	NUM
ftr-374	1113	2	.	.	PUNCT
ftr-374	1114	1	irc	irc	PROPN
ftr-374	1114	2	§	§	PROPN
ftr-374	1114	3	721	721	NUM
ftr-374	1114	4	.	.	PUNCT
ftr-374	1114	5	186	186	NUM
ftr-374	1114	6	.	.	PUNCT
ftr-374	1115	1	irc	irc	PROPN
ftr-374	1115	2	§	§	PROPN
ftr-374	1115	3	722	722	NUM
ftr-374	1115	4	658	658	NUM
ftr-374	1115	5	florida	florida	PROPN
ftr-374	1115	6	tax	tax	NOUN
ftr-374	1115	7	review	review	NOUN
ftr-374	1115	8	[	[	X
ftr-374	1115	9	vol	vol	NOUN
ftr-374	1115	10	.	.	PUNCT
ftr-374	1116	1	9:6	9:6	NUM
ftr-374	1116	2	section	section	NOUN
ftr-374	1116	3	752(b	752(b	PROPN
ftr-374	1116	4	)	)	PUNCT
ftr-374	1116	5	as	as	ADP
ftr-374	1116	6	receiving	receive	VERB
ftr-374	1116	7	a	a	DET
ftr-374	1116	8	cash	cash	NOUN
ftr-374	1116	9	distribution	distribution	NOUN
ftr-374	1116	10	of	of	ADP
ftr-374	1116	11	$	$	SYM
ftr-374	1116	12	120,000	120,000	NUM
ftr-374	1116	13	,	,	PUNCT
ftr-374	1116	14	which	which	PRON
ftr-374	1116	15	exceeds	exceed	VERB
ftr-374	1116	16	f	f	PROPN
ftr-374	1116	17	’s	’s	ADJ
ftr-374	1116	18	partnership	partnership	NOUN
ftr-374	1116	19	basis	basis	NOUN
ftr-374	1116	20	by	by	ADP
ftr-374	1116	21	$	$	SYM
ftr-374	1116	22	20,000	20,000	NUM
ftr-374	1116	23	and	and	CCONJ
ftr-374	1116	24	results	result	NOUN
ftr-374	1116	25	in	in	ADP
ftr-374	1116	26	$	$	SYM
ftr-374	1116	27	20,000	20,000	NUM
ftr-374	1116	28	of	of	ADP
ftr-374	1116	29	gain	gain	NOUN
ftr-374	1116	30	recognized	recognize	VERB
ftr-374	1116	31	by	by	ADP
ftr-374	1116	32	f.187	f.187	X
ftr-374	1116	33	f	f	PROPN
ftr-374	1116	34	’s	’s	ADJ
ftr-374	1116	35	basis	basis	NOUN
ftr-374	1116	36	in	in	ADP
ftr-374	1116	37	the	the	DET
ftr-374	1116	38	partnership	partnership	NOUN
ftr-374	1116	39	interest	interest	NOUN
ftr-374	1116	40	is	be	AUX
ftr-374	1116	41	reduced	reduce	VERB
ftr-374	1116	42	to	to	ADP
ftr-374	1116	43	zero.188	zero.188	PROPN
ftr-374	1116	44	f	f	PROPN
ftr-374	1116	45	’s	’s	PART
ftr-374	1116	46	capital	capital	NOUN
ftr-374	1116	47	account	account	NOUN
ftr-374	1116	48	contribution	contribution	NOUN
ftr-374	1116	49	is	be	AUX
ftr-374	1116	50	measured	measure	VERB
ftr-374	1116	51	by	by	ADP
ftr-374	1116	52	the	the	DET
ftr-374	1116	53	net	net	ADJ
ftr-374	1116	54	value	value	NOUN
ftr-374	1116	55	of	of	ADP
ftr-374	1116	56	the	the	DET
ftr-374	1116	57	property	property	NOUN
ftr-374	1116	58	,	,	PUNCT
ftr-374	1116	59	e.g.	e.g.	ADV
ftr-374	1116	60	the	the	DET
ftr-374	1116	61	fair	fair	ADJ
ftr-374	1116	62	market	market	NOUN
ftr-374	1116	63	value	value	NOUN
ftr-374	1116	64	reduced	reduce	VERB
ftr-374	1116	65	by	by	ADP
ftr-374	1116	66	the	the	DET
ftr-374	1116	67	amount	amount	NOUN
ftr-374	1116	68	of	of	ADP
ftr-374	1116	69	the	the	DET
ftr-374	1116	70	mortgage	mortgage	NOUN
ftr-374	1116	71	,	,	PUNCT
ftr-374	1116	72	and	and	CCONJ
ftr-374	1116	73	is	be	AUX
ftr-374	1116	74	thus	thus	ADV
ftr-374	1116	75	$	$	SYM
ftr-374	1116	76	20,000.189	20,000.189	NUM
ftr-374	1116	77	g	g	NOUN
ftr-374	1116	78	and	and	CCONJ
ftr-374	1116	79	h	h	NOUN
ftr-374	1116	80	,	,	PUNCT
ftr-374	1116	81	as	as	ADP
ftr-374	1116	82	general	general	ADJ
ftr-374	1116	83	partners	partner	NOUN
ftr-374	1116	84	with	with	ADP
ftr-374	1116	85	liability	liability	NOUN
ftr-374	1116	86	for	for	ADP
ftr-374	1116	87	partnership	partnership	NOUN
ftr-374	1116	88	debt	debt	NOUN
ftr-374	1116	89	,	,	PUNCT
ftr-374	1116	90	each	each	PRON
ftr-374	1116	91	increase	increase	VERB
ftr-374	1116	92	their	their	PRON
ftr-374	1116	93	share	share	NOUN
ftr-374	1116	94	of	of	ADP
ftr-374	1116	95	partnership	partnership	NOUN
ftr-374	1116	96	liabilities	liability	NOUN
ftr-374	1116	97	by	by	ADP
ftr-374	1116	98	$	$	SYM
ftr-374	1116	99	60,000.190	60,000.190	NOUN
ftr-374	1116	100	thus	thus	ADV
ftr-374	1116	101	,	,	PUNCT
ftr-374	1116	102	g	g	PROPN
ftr-374	1116	103	and	and	CCONJ
ftr-374	1116	104	h	h	NOUN
ftr-374	1116	105	are	be	AUX
ftr-374	1116	106	each	each	PRON
ftr-374	1116	107	treated	treat	VERB
ftr-374	1116	108	as	as	ADP
ftr-374	1116	109	making	make	VERB
ftr-374	1116	110	a	a	DET
ftr-374	1116	111	$	$	SYM
ftr-374	1116	112	60,000	60,000	NUM
ftr-374	1116	113	cash	cash	NOUN
ftr-374	1116	114	contribution	contribution	NOUN
ftr-374	1116	115	to	to	ADP
ftr-374	1116	116	the	the	DET
ftr-374	1116	117	partnership	partnership	NOUN
ftr-374	1116	118	that	that	PRON
ftr-374	1116	119	increases	increase	VERB
ftr-374	1116	120	their	their	PRON
ftr-374	1116	121	respective	respective	ADJ
ftr-374	1116	122	bases	basis	NOUN
ftr-374	1116	123	to	to	ADP
ftr-374	1116	124	$	$	SYM
ftr-374	1116	125	80,000.191	80,000.191	NOUN
ftr-374	1116	126	immediately	immediately	ADV
ftr-374	1116	127	after	after	ADP
ftr-374	1116	128	formation	formation	NOUN
ftr-374	1116	129	,	,	PUNCT
ftr-374	1116	130	the	the	DET
ftr-374	1116	131	partnership	partnership	NOUN
ftr-374	1116	132	capital	capital	NOUN
ftr-374	1116	133	account	account	NOUN
ftr-374	1116	134	is	be	AUX
ftr-374	1116	135	as	as	SCONJ
ftr-374	1116	136	follows	follow	VERB
ftr-374	1116	137	:	:	PUNCT
ftr-374	1116	138	assets	asset	NOUN
ftr-374	1116	139	partners	partner	NOUN
ftr-374	1116	140	’	'	PUNCT
ftr-374	1116	141	capital	capital	NOUN
ftr-374	1116	142	accounts	account	NOUN
ftr-374	1116	143	book	book	NOUN
ftr-374	1116	144	basis	basis	NOUN
ftr-374	1116	145	book	book	NOUN
ftr-374	1116	146	basis	basis	NOUN
ftr-374	1116	147	greenacre	greenacre	NOUN
ftr-374	1117	1	$	$	SYM
ftr-374	1117	2	200,000	200,000	NUM
ftr-374	1117	3	$	$	SYM
ftr-374	1117	4	100,000	100,000	NUM
ftr-374	1117	5	liability	liability	NOUN
ftr-374	1117	6	$	$	SYM
ftr-374	1117	7	180,000	180,000	NUM
ftr-374	1117	8	cash	cash	NOUN
ftr-374	1117	9	$	$	SYM
ftr-374	1117	10	40,000	40,000	NUM
ftr-374	1117	11	$	$	SYM
ftr-374	1117	12	40,000	40,000	NUM
ftr-374	1117	13	f	f	NOUN
ftr-374	1117	14	$	$	SYM
ftr-374	1117	15	20,000	20,000	NUM
ftr-374	1117	16	$	$	SYM
ftr-374	1117	17	0	0	NUM
ftr-374	1117	18	g	g	NOUN
ftr-374	1117	19	$	$	SYM
ftr-374	1117	20	20,000	20,000	NUM
ftr-374	1117	21	$	$	SYM
ftr-374	1117	22	80,000	80,000	NUM
ftr-374	1117	23	h	h	NOUN
ftr-374	1117	24	$	$	SYM
ftr-374	1117	25	20,000	20,000	NUM
ftr-374	1117	26	$	$	SYM
ftr-374	1117	27	80,000	80,000	NUM
ftr-374	1117	28	$	$	SYM
ftr-374	1117	29	240,000	240,000	NUM
ftr-374	1117	30	$	$	SYM
ftr-374	1117	31	140,000	140,000	NUM
ftr-374	1117	32	$	$	SYM
ftr-374	1117	33	240,000	240,000	NUM
ftr-374	1117	34	$	$	SYM
ftr-374	1117	35	160,000	160,000	NUM
ftr-374	1117	36	there	there	PRON
ftr-374	1117	37	is	be	VERB
ftr-374	1117	38	a	a	DET
ftr-374	1117	39	$	$	SYM
ftr-374	1117	40	20,000	20,000	NUM
ftr-374	1117	41	difference	difference	NOUN
ftr-374	1117	42	between	between	ADP
ftr-374	1117	43	the	the	DET
ftr-374	1117	44	partnership	partnership	NOUN
ftr-374	1117	45	’s	’s	PART
ftr-374	1117	46	inside	inside	ADP
ftr-374	1117	47	property	property	NOUN
ftr-374	1117	48	basis	basis	NOUN
ftr-374	1117	49	and	and	CCONJ
ftr-374	1117	50	the	the	DET
ftr-374	1117	51	partners	partner	NOUN
ftr-374	1117	52	’	'	PUNCT
ftr-374	1117	53	outside	outside	ADJ
ftr-374	1117	54	basis	basis	NOUN
ftr-374	1117	55	that	that	PRON
ftr-374	1117	56	is	be	AUX
ftr-374	1117	57	attributable	attributable	ADJ
ftr-374	1117	58	to	to	ADP
ftr-374	1117	59	the	the	DET
ftr-374	1117	60	fact	fact	NOUN
ftr-374	1117	61	that	that	SCONJ
ftr-374	1117	62	f	f	PROPN
ftr-374	1117	63	was	be	AUX
ftr-374	1117	64	required	require	VERB
ftr-374	1117	65	to	to	PART
ftr-374	1117	66	recognize	recognize	VERB
ftr-374	1117	67	$	$	SYM
ftr-374	1117	68	20,000	20,000	NUM
ftr-374	1117	69	of	of	ADP
ftr-374	1117	70	gain	gain	NOUN
ftr-374	1117	71	under	under	ADP
ftr-374	1117	72	section	section	NOUN
ftr-374	1117	73	731(a	731(a	PROPN
ftr-374	1117	74	)	)	PUNCT
ftr-374	1117	75	.	.	PUNCT
ftr-374	1118	1	a	a	DET
ftr-374	1118	2	section	section	NOUN
ftr-374	1118	3	754	754	NUM
ftr-374	1118	4	election	election	NOUN
ftr-374	1118	5	and	and	CCONJ
ftr-374	1118	6	the	the	DET
ftr-374	1118	7	adjustment	adjustment	NOUN
ftr-374	1118	8	under	under	ADP
ftr-374	1118	9	section	section	NOUN
ftr-374	1118	10	734(b)(1	734(b)(1	NOUN
ftr-374	1118	11	)	)	PUNCT
ftr-374	1118	12	would	would	AUX
ftr-374	1118	13	allow	allow	VERB
ftr-374	1118	14	the	the	DET
ftr-374	1118	15	partners	partner	NOUN
ftr-374	1118	16	to	to	PART
ftr-374	1118	17	increase	increase	VERB
ftr-374	1118	18	the	the	DET
ftr-374	1118	19	basis	basis	NOUN
ftr-374	1118	20	of	of	ADP
ftr-374	1118	21	greenacre	greenacre	NOUN
ftr-374	1118	22	by	by	ADP
ftr-374	1118	23	$	$	SYM
ftr-374	1118	24	20,000	20,000	NUM
ftr-374	1118	25	.	.	PUNCT
ftr-374	1118	26	example	example	NOUN
ftr-374	1118	27	14b	14b	NUM
ftr-374	1118	28	if	if	SCONJ
ftr-374	1118	29	in	in	ADP
ftr-374	1118	30	example	example	NOUN
ftr-374	1118	31	14a	14a	NOUN
ftr-374	1118	32	,	,	PUNCT
ftr-374	1118	33	f	f	PROPN
ftr-374	1118	34	were	be	AUX
ftr-374	1118	35	to	to	PART
ftr-374	1118	36	remain	remain	VERB
ftr-374	1118	37	personally	personally	ADV
ftr-374	1118	38	liable	liable	ADJ
ftr-374	1118	39	for	for	ADP
ftr-374	1118	40	the	the	DET
ftr-374	1118	41	mortgage	mortgage	NOUN
ftr-374	1118	42	on	on	ADP
ftr-374	1118	43	greenacre	greenacre	NOUN
ftr-374	1118	44	,	,	PUNCT
ftr-374	1118	45	without	without	ADP
ftr-374	1118	46	any	any	DET
ftr-374	1118	47	rights	right	NOUN
ftr-374	1118	48	of	of	ADP
ftr-374	1118	49	indemnification	indemnification	NOUN
ftr-374	1118	50	from	from	ADP
ftr-374	1118	51	g	g	PROPN
ftr-374	1118	52	or	or	CCONJ
ftr-374	1118	53	h	h	NOUN
ftr-374	1118	54	(	(	PUNCT
ftr-374	1118	55	a	a	DET
ftr-374	1118	56	limited	limited	ADJ
ftr-374	1118	57	partnership	partnership	NOUN
ftr-374	1118	58	or	or	CCONJ
ftr-374	1118	59	llc	llc	PROPN
ftr-374	1118	60	whereby	whereby	SCONJ
ftr-374	1118	61	only	only	ADV
ftr-374	1118	62	f	f	PROPN
ftr-374	1118	63	is	be	AUX
ftr-374	1118	64	liable	liable	ADJ
ftr-374	1118	65	for	for	ADP
ftr-374	1118	66	the	the	DET
ftr-374	1118	67	debt	debt	NOUN
ftr-374	1118	68	)	)	PUNCT
ftr-374	1118	69	,	,	PUNCT
ftr-374	1118	70	then	then	ADV
ftr-374	1118	71	f	f	X
ftr-374	1118	72	’s	’s	ADJ
ftr-374	1118	73	share	share	NOUN
ftr-374	1118	74	of	of	ADP
ftr-374	1118	75	the	the	DET
ftr-374	1118	76	debt	debt	NOUN
ftr-374	1118	77	would	would	AUX
ftr-374	1118	78	remain	remain	VERB
ftr-374	1118	79	$	$	SYM
ftr-374	1118	80	180,000	180,000	NUM
ftr-374	1118	81	.	.	PUNCT
ftr-374	1119	1	f	f	PROPN
ftr-374	1119	2	would	would	AUX
ftr-374	1119	3	not	not	PART
ftr-374	1119	4	recognize	recognize	VERB
ftr-374	1119	5	gain	gain	NOUN
ftr-374	1119	6	,	,	PUNCT
ftr-374	1119	7	f	f	PROPN
ftr-374	1119	8	’s	’s	ADJ
ftr-374	1119	9	basis	basis	NOUN
ftr-374	1119	10	in	in	ADP
ftr-374	1119	11	f	f	PROPN
ftr-374	1119	12	’s	’s	PART
ftr-374	1119	13	partnership	partnership	NOUN
ftr-374	1119	14	interest	interest	NOUN
ftr-374	1119	15	would	would	AUX
ftr-374	1119	16	remain	remain	VERB
ftr-374	1119	17	$	$	SYM
ftr-374	1119	18	100,000	100,000	NUM
ftr-374	1119	19	(	(	PUNCT
ftr-374	1119	20	f	f	X
ftr-374	1119	21	’s	’s	ADJ
ftr-374	1119	22	liability	liability	NOUN
ftr-374	1119	23	is	be	AUX
ftr-374	1119	24	neither	neither	CCONJ
ftr-374	1119	25	increased	increase	VERB
ftr-374	1119	26	nor	nor	CCONJ
ftr-374	1119	27	decreased	decrease	VERB
ftr-374	1119	28	)	)	PUNCT
ftr-374	1119	29	and	and	CCONJ
ftr-374	1119	30	g	g	PROPN
ftr-374	1119	31	and	and	CCONJ
ftr-374	1119	32	h	h	PROPN
ftr-374	1119	33	would	would	AUX
ftr-374	1119	34	not	not	PART
ftr-374	1119	35	187	187	NUM
ftr-374	1119	36	.	.	PUNCT
ftr-374	1120	1	irc	irc	PROPN
ftr-374	1120	2	§	§	PROPN
ftr-374	1120	3	731(a	731(a	PROPN
ftr-374	1120	4	)	)	PUNCT
ftr-374	1120	5	.	.	PUNCT
ftr-374	1121	1	188	188	NUM
ftr-374	1121	2	.	.	PUNCT
ftr-374	1122	1	f	f	X
ftr-374	1122	2	’s	’	VERB
ftr-374	1122	3	$	$	SYM
ftr-374	1122	4	100,000	100,000	NUM
ftr-374	1122	5	starting	start	VERB
ftr-374	1122	6	basis	basis	NOUN
ftr-374	1122	7	for	for	SCONJ
ftr-374	1122	8	f	f	PROPN
ftr-374	1122	9	’s	’s	PROPN
ftr-374	1122	10	partnership	partnership	NOUN
ftr-374	1122	11	interest	interest	NOUN
ftr-374	1122	12	is	be	AUX
ftr-374	1122	13	reduced	reduce	VERB
ftr-374	1122	14	,	,	PUNCT
ftr-374	1122	15	but	but	CCONJ
ftr-374	1122	16	not	not	PART
ftr-374	1122	17	below	below	ADP
ftr-374	1122	18	zero	zero	NUM
ftr-374	1122	19	,	,	PUNCT
ftr-374	1122	20	by	by	ADP
ftr-374	1122	21	the	the	DET
ftr-374	1122	22	amount	amount	NOUN
ftr-374	1122	23	of	of	ADP
ftr-374	1122	24	the	the	DET
ftr-374	1122	25	§	§	PROPN
ftr-374	1122	26	752(b	752(b	PROPN
ftr-374	1122	27	)	)	PUNCT
ftr-374	1122	28	deemed	deem	VERB
ftr-374	1122	29	distribution	distribution	NOUN
ftr-374	1122	30	of	of	ADP
ftr-374	1122	31	cash	cash	NOUN
ftr-374	1122	32	.	.	PUNCT
ftr-374	1123	1	irc	irc	PROPN
ftr-374	1123	2	§	§	PROPN
ftr-374	1123	3	733	733	NUM
ftr-374	1123	4	.	.	PUNCT
ftr-374	1123	5	189	189	NUM
ftr-374	1123	6	.	.	PUNCT
ftr-374	1124	1	treas	treas	PROPN
ftr-374	1124	2	.	.	PUNCT
ftr-374	1125	1	reg	reg	PROPN
ftr-374	1125	2	.	.	PUNCT
ftr-374	1126	1	§	§	PROPN
ftr-374	1126	2	1.704	1.704	NUM
ftr-374	1126	3	-	-	NUM
ftr-374	1126	4	1(b)(2)(iv)(b	1(b)(2)(iv)(b	NUM
ftr-374	1126	5	)	)	PUNCT
ftr-374	1126	6	.	.	PUNCT
ftr-374	1127	1	190	190	NUM
ftr-374	1127	2	.	.	PUNCT
ftr-374	1128	1	irc	irc	PROPN
ftr-374	1128	2	§	§	PROPN
ftr-374	1128	3	752(a	752(a	PROPN
ftr-374	1128	4	)	)	PUNCT
ftr-374	1128	5	.	.	PUNCT
ftr-374	1129	1	this	this	DET
ftr-374	1129	2	result	result	NOUN
ftr-374	1129	3	assumes	assume	VERB
ftr-374	1129	4	that	that	SCONJ
ftr-374	1129	5	each	each	DET
ftr-374	1129	6	partner	partner	NOUN
ftr-374	1129	7	is	be	AUX
ftr-374	1129	8	responsible	responsible	ADJ
ftr-374	1129	9	for	for	ADP
ftr-374	1129	10	one	one	NUM
ftr-374	1129	11	-	-	PUNCT
ftr-374	1129	12	third	third	NOUN
ftr-374	1129	13	of	of	ADP
ftr-374	1129	14	the	the	DET
ftr-374	1129	15	partnership	partnership	NOUN
ftr-374	1129	16	liabilities	liability	NOUN
ftr-374	1129	17	.	.	PUNCT
ftr-374	1130	1	if	if	SCONJ
ftr-374	1130	2	the	the	DET
ftr-374	1130	3	partnership	partnership	NOUN
ftr-374	1130	4	property	property	NOUN
ftr-374	1130	5	were	be	AUX
ftr-374	1130	6	to	to	PART
ftr-374	1130	7	be	be	AUX
ftr-374	1130	8	worthless	worthless	ADJ
ftr-374	1130	9	and	and	CCONJ
ftr-374	1130	10	the	the	DET
ftr-374	1130	11	partnership	partnership	NOUN
ftr-374	1130	12	liquidated	liquidate	VERB
ftr-374	1130	13	,	,	PUNCT
ftr-374	1130	14	creditors	creditor	NOUN
ftr-374	1130	15	would	would	AUX
ftr-374	1130	16	have	have	VERB
ftr-374	1130	17	the	the	DET
ftr-374	1130	18	right	right	NOUN
ftr-374	1130	19	to	to	PART
ftr-374	1130	20	recover	recover	VERB
ftr-374	1130	21	the	the	DET
ftr-374	1130	22	liability	liability	NOUN
ftr-374	1130	23	from	from	ADP
ftr-374	1130	24	each	each	PRON
ftr-374	1130	25	of	of	ADP
ftr-374	1130	26	the	the	DET
ftr-374	1130	27	partners	partner	NOUN
ftr-374	1130	28	,	,	PUNCT
ftr-374	1130	29	and	and	CCONJ
ftr-374	1130	30	each	each	DET
ftr-374	1130	31	partner	partner	NOUN
ftr-374	1130	32	would	would	AUX
ftr-374	1130	33	then	then	ADV
ftr-374	1130	34	have	have	VERB
ftr-374	1130	35	a	a	DET
ftr-374	1130	36	right	right	NOUN
ftr-374	1130	37	of	of	ADP
ftr-374	1130	38	reimbursement	reimbursement	NOUN
ftr-374	1130	39	against	against	ADP
ftr-374	1130	40	the	the	DET
ftr-374	1130	41	other	other	ADJ
ftr-374	1130	42	partners	partner	NOUN
ftr-374	1130	43	for	for	ADP
ftr-374	1130	44	their	their	PRON
ftr-374	1130	45	share	share	NOUN
ftr-374	1130	46	of	of	ADP
ftr-374	1130	47	the	the	DET
ftr-374	1130	48	debt	debt	NOUN
ftr-374	1130	49	.	.	PUNCT
ftr-374	1131	1	see	see	VERB
ftr-374	1131	2	treas	treas	PROPN
ftr-374	1131	3	.	.	PUNCT
ftr-374	1132	1	reg	reg	PROPN
ftr-374	1132	2	.	.	PUNCT
ftr-374	1133	1	§	§	PROPN
ftr-374	1133	2	1.752	1.752	NUM
ftr-374	1133	3	-	-	PUNCT
ftr-374	1133	4	2(b)(1	2(b)(1	NUM
ftr-374	1133	5	)	)	PUNCT
ftr-374	1133	6	and	and	CCONJ
ftr-374	1133	7	(	(	PUNCT
ftr-374	1133	8	5).treas	5).treas	NUM
ftr-374	1133	9	.	.	PUNCT
ftr-374	1134	1	reg	reg	NOUN
ftr-374	1134	2	.	.	PUNCT
ftr-374	1135	1	§	§	PROPN
ftr-374	1135	2	1.752	1.752	NUM
ftr-374	1135	3	-	-	SYM
ftr-374	1135	4	1(a)(2	1(a)(2	NUM
ftr-374	1135	5	)	)	PUNCT
ftr-374	1135	6	.	.	PUNCT
ftr-374	1136	1	191	191	NUM
ftr-374	1136	2	.	.	PUNCT
ftr-374	1136	3	irc	irc	PROPN
ftr-374	1136	4	§	§	PROPN
ftr-374	1136	5	§	§	PROPN
ftr-374	1136	6	752(a	752(a	PROPN
ftr-374	1136	7	)	)	PUNCT
ftr-374	1136	8	,	,	PUNCT
ftr-374	1136	9	722	722	NUM
ftr-374	1136	10	.	.	NOUN
ftr-374	1136	11	2009	2009	NUM
ftr-374	1136	12	]	]	PUNCT
ftr-374	1136	13	built	build	VERB
ftr-374	1136	14	-	-	PUNCT
ftr-374	1136	15	in	in	ADP
ftr-374	1136	16	gain	gain	NOUN
ftr-374	1136	17	and	and	CCONJ
ftr-374	1136	18	built	build	VERB
ftr-374	1136	19	-	-	PUNCT
ftr-374	1136	20	in	in	ADP
ftr-374	1136	21	loss	loss	NOUN
ftr-374	1136	22	659	659	NUM
ftr-374	1136	23	include	include	VERB
ftr-374	1136	24	any	any	PRON
ftr-374	1136	25	of	of	ADP
ftr-374	1136	26	the	the	DET
ftr-374	1136	27	liability	liability	NOUN
ftr-374	1136	28	in	in	ADP
ftr-374	1136	29	their	their	PRON
ftr-374	1136	30	bases	basis	NOUN
ftr-374	1136	31	.	.	PUNCT
ftr-374	1137	1	the	the	DET
ftr-374	1137	2	partnership	partnership	NOUN
ftr-374	1137	3	capital	capital	NOUN
ftr-374	1137	4	accounts	account	NOUN
ftr-374	1137	5	would	would	AUX
ftr-374	1137	6	be	be	AUX
ftr-374	1137	7	–	–	PUNCT
ftr-374	1137	8	assets	asset	NOUN
ftr-374	1137	9	partners	partner	NOUN
ftr-374	1137	10	’	'	PUNCT
ftr-374	1137	11	capital	capital	NOUN
ftr-374	1137	12	accounts	account	NOUN
ftr-374	1137	13	book	book	NOUN
ftr-374	1137	14	basis	basis	NOUN
ftr-374	1137	15	book	book	NOUN
ftr-374	1137	16	basis	basis	NOUN
ftr-374	1137	17	greenacre	greenacre	NOUN
ftr-374	1137	18	$	$	SYM
ftr-374	1137	19	200,000	200,000	NUM
ftr-374	1137	20	$	$	SYM
ftr-374	1137	21	100,000	100,000	NUM
ftr-374	1137	22	liability	liability	NOUN
ftr-374	1137	23	$	$	SYM
ftr-374	1137	24	180,000	180,000	NUM
ftr-374	1137	25	cash	cash	NOUN
ftr-374	1137	26	$	$	SYM
ftr-374	1137	27	40,000	40,000	NUM
ftr-374	1137	28	$	$	SYM
ftr-374	1137	29	40,000	40,000	NUM
ftr-374	1137	30	f	f	NOUN
ftr-374	1137	31	$	$	SYM
ftr-374	1137	32	20,000	20,000	NUM
ftr-374	1137	33	$	$	SYM
ftr-374	1137	34	100,000	100,000	NUM
ftr-374	1137	35	g	g	NOUN
ftr-374	1137	36	$	$	SYM
ftr-374	1137	37	20,000	20,000	NUM
ftr-374	1137	38	$	$	SYM
ftr-374	1137	39	20,000	20,000	NUM
ftr-374	1137	40	h	h	NOUN
ftr-374	1137	41	$	$	SYM
ftr-374	1137	42	20,000	20,000	NUM
ftr-374	1137	43	$	$	SYM
ftr-374	1137	44	20,000	20,000	NUM
ftr-374	1137	45	$	$	SYM
ftr-374	1137	46	240,000	240,000	NUM
ftr-374	1137	47	$	$	SYM
ftr-374	1137	48	140,000	140,000	NUM
ftr-374	1137	49	$	$	SYM
ftr-374	1137	50	240,000	240,000	NUM
ftr-374	1137	51	$	$	SYM
ftr-374	1137	52	140,000	140,000	NUM
ftr-374	1137	53	c.	c.	NOUN
ftr-374	1137	54	nonrecourse	nonrecourse	NOUN
ftr-374	1137	55	liabilities	liability	NOUN
ftr-374	1137	56	if	if	SCONJ
ftr-374	1137	57	no	no	DET
ftr-374	1137	58	partner	partner	NOUN
ftr-374	1137	59	is	be	AUX
ftr-374	1137	60	ultimately	ultimately	ADV
ftr-374	1137	61	liable	liable	ADJ
ftr-374	1137	62	for	for	ADP
ftr-374	1137	63	partnership	partnership	NOUN
ftr-374	1137	64	debt	debt	NOUN
ftr-374	1137	65	,	,	PUNCT
ftr-374	1137	66	the	the	DET
ftr-374	1137	67	debt	debt	NOUN
ftr-374	1137	68	is	be	AUX
ftr-374	1137	69	a	a	DET
ftr-374	1137	70	“	"	PUNCT
ftr-374	1137	71	nonrecourse	nonrecourse	NOUN
ftr-374	1137	72	”	"	PUNCT
ftr-374	1137	73	liability.192	liability.192	VERB
ftr-374	1137	74	an	an	DET
ftr-374	1137	75	allocation	allocation	NOUN
ftr-374	1137	76	of	of	ADP
ftr-374	1137	77	a	a	DET
ftr-374	1137	78	tax	tax	NOUN
ftr-374	1137	79	deduction	deduction	NOUN
ftr-374	1137	80	or	or	CCONJ
ftr-374	1137	81	tax	tax	NOUN
ftr-374	1137	82	loss	loss	NOUN
ftr-374	1137	83	that	that	PRON
ftr-374	1137	84	is	be	AUX
ftr-374	1137	85	funded	fund	VERB
ftr-374	1137	86	by	by	ADP
ftr-374	1137	87	of	of	ADP
ftr-374	1137	88	nonrecourse	nonrecourse	NOUN
ftr-374	1137	89	debt	debt	NOUN
ftr-374	1137	90	,	,	PUNCT
ftr-374	1137	91	meaning	mean	VERB
ftr-374	1137	92	an	an	DET
ftr-374	1137	93	item	item	NOUN
ftr-374	1137	94	that	that	PRON
ftr-374	1137	95	is	be	AUX
ftr-374	1137	96	not	not	PART
ftr-374	1137	97	funded	fund	VERB
ftr-374	1137	98	with	with	ADP
ftr-374	1137	99	equity	equity	NOUN
ftr-374	1137	100	capital	capital	NOUN
ftr-374	1137	101	contributed	contribute	VERB
ftr-374	1137	102	by	by	ADP
ftr-374	1137	103	a	a	DET
ftr-374	1137	104	partner	partner	NOUN
ftr-374	1137	105	or	or	CCONJ
ftr-374	1137	106	by	by	ADP
ftr-374	1137	107	debt	debt	NOUN
ftr-374	1137	108	for	for	ADP
ftr-374	1137	109	which	which	PRON
ftr-374	1137	110	partners	partner	NOUN
ftr-374	1137	111	will	will	AUX
ftr-374	1137	112	be	be	AUX
ftr-374	1137	113	required	require	VERB
ftr-374	1137	114	to	to	PART
ftr-374	1137	115	make	make	VERB
ftr-374	1137	116	a	a	DET
ftr-374	1137	117	contribution	contribution	NOUN
ftr-374	1137	118	,	,	PUNCT
ftr-374	1137	119	can	can	AUX
ftr-374	1137	120	not	not	PART
ftr-374	1137	121	have	have	VERB
ftr-374	1137	122	economic	economic	ADJ
ftr-374	1137	123	effect.193	effect.193	ADP
ftr-374	1137	124	where	where	SCONJ
ftr-374	1137	125	expenses	expense	NOUN
ftr-374	1137	126	are	be	AUX
ftr-374	1137	127	incurred	incur	VERB
ftr-374	1137	128	with	with	ADP
ftr-374	1137	129	money	money	NOUN
ftr-374	1137	130	for	for	ADP
ftr-374	1137	131	which	which	PRON
ftr-374	1137	132	a	a	DET
ftr-374	1137	133	lender	lender	NOUN
ftr-374	1137	134	is	be	AUX
ftr-374	1137	135	ultimately	ultimately	ADV
ftr-374	1137	136	liable	liable	ADJ
ftr-374	1137	137	,	,	PUNCT
ftr-374	1137	138	no	no	DET
ftr-374	1137	139	partner	partner	NOUN
ftr-374	1137	140	bears	bear	VERB
ftr-374	1137	141	the	the	DET
ftr-374	1137	142	economic	economic	ADJ
ftr-374	1137	143	risk	risk	NOUN
ftr-374	1137	144	of	of	ADP
ftr-374	1137	145	loss	loss	NOUN
ftr-374	1137	146	with	with	ADP
ftr-374	1137	147	respect	respect	NOUN
ftr-374	1137	148	to	to	ADP
ftr-374	1137	149	the	the	DET
ftr-374	1137	150	expenditure.194	expenditure.194	PROPN
ftr-374	1137	151	the	the	DET
ftr-374	1137	152	regulations	regulation	NOUN
ftr-374	1137	153	allow	allow	VERB
ftr-374	1137	154	deductions	deduction	NOUN
ftr-374	1137	155	of	of	ADP
ftr-374	1137	156	items	item	NOUN
ftr-374	1137	157	funded	fund	VERB
ftr-374	1137	158	by	by	ADP
ftr-374	1137	159	nonrecourse	nonrecourse	ADJ
ftr-374	1137	160	debt	debt	NOUN
ftr-374	1137	161	only	only	ADV
ftr-374	1137	162	where	where	SCONJ
ftr-374	1137	163	the	the	DET
ftr-374	1137	164	partnership	partnership	NOUN
ftr-374	1137	165	agreement	agreement	NOUN
ftr-374	1137	166	contains	contain	VERB
ftr-374	1137	167	provisions	provision	NOUN
ftr-374	1137	168	to	to	PART
ftr-374	1137	169	insure	insure	VERB
ftr-374	1137	170	that	that	SCONJ
ftr-374	1137	171	allocations	allocation	NOUN
ftr-374	1137	172	of	of	ADP
ftr-374	1137	173	nonrecourse	nonrecourse	NOUN
ftr-374	1137	174	deductions	deduction	NOUN
ftr-374	1137	175	will	will	AUX
ftr-374	1137	176	be	be	AUX
ftr-374	1137	177	matched	match	VERB
ftr-374	1137	178	with	with	ADP
ftr-374	1137	179	a	a	DET
ftr-374	1137	180	corresponding	corresponding	ADJ
ftr-374	1137	181	future	future	ADJ
ftr-374	1137	182	allocation	allocation	NOUN
ftr-374	1137	183	of	of	ADP
ftr-374	1137	184	gain	gain	NOUN
ftr-374	1137	185	as	as	SCONJ
ftr-374	1137	186	debt	debt	NOUN
ftr-374	1137	187	is	be	AUX
ftr-374	1137	188	eliminated	eliminate	VERB
ftr-374	1137	189	–	–	PUNCT
ftr-374	1137	190	partnership	partnership	NOUN
ftr-374	1137	191	minimum	minimum	NOUN
ftr-374	1137	192	gain.195	gain.195	NOUN
ftr-374	1137	193	the	the	DET
ftr-374	1137	194	rules	rule	NOUN
ftr-374	1137	195	that	that	PRON
ftr-374	1137	196	determine	determine	VERB
ftr-374	1137	197	a	a	DET
ftr-374	1137	198	partner	partner	NOUN
ftr-374	1137	199	’s	’s	PART
ftr-374	1137	200	share	share	NOUN
ftr-374	1137	201	of	of	ADP
ftr-374	1137	202	nonrecourse	nonrecourse	NOUN
ftr-374	1137	203	liability	liability	NOUN
ftr-374	1137	204	reflect	reflect	VERB
ftr-374	1137	205	the	the	DET
ftr-374	1137	206	absence	absence	NOUN
ftr-374	1137	207	of	of	ADP
ftr-374	1137	208	economic	economic	ADJ
ftr-374	1137	209	responsibility	responsibility	NOUN
ftr-374	1137	210	for	for	ADP
ftr-374	1137	211	the	the	DET
ftr-374	1137	212	debt	debt	NOUN
ftr-374	1137	213	and	and	CCONJ
ftr-374	1137	214	the	the	DET
ftr-374	1137	215	gain	gain	NOUN
ftr-374	1137	216	chargeback	chargeback	PROPN
ftr-374	1137	217	requirement	requirement	NOUN
ftr-374	1137	218	.	.	PUNCT
ftr-374	1138	1	a	a	DET
ftr-374	1138	2	partner	partner	NOUN
ftr-374	1138	3	’s	’s	PART
ftr-374	1138	4	share	share	NOUN
ftr-374	1138	5	of	of	ADP
ftr-374	1138	6	nonrecourse	nonrecourse	NOUN
ftr-374	1138	7	liability	liability	NOUN
ftr-374	1138	8	is	be	AUX
ftr-374	1138	9	the	the	DET
ftr-374	1138	10	sum	sum	NOUN
ftr-374	1138	11	of	of	ADP
ftr-374	1138	12	three	three	NUM
ftr-374	1138	13	components	component	NOUN
ftr-374	1138	14	–	–	PUNCT
ftr-374	1138	15	(	(	PUNCT
ftr-374	1138	16	1	1	X
ftr-374	1138	17	)	)	PUNCT
ftr-374	1138	18	the	the	DET
ftr-374	1138	19	partner	partner	NOUN
ftr-374	1138	20	’s	’s	PART
ftr-374	1138	21	share	share	NOUN
ftr-374	1138	22	of	of	ADP
ftr-374	1138	23	partnership	partnership	NOUN
ftr-374	1138	24	minimum	minimum	NOUN
ftr-374	1138	25	gain	gain	NOUN
ftr-374	1138	26	under	under	ADP
ftr-374	1138	27	treas	treas	PROPN
ftr-374	1138	28	.	.	PUNCT
ftr-374	1139	1	reg	reg	PROPN
ftr-374	1139	2	.	.	PUNCT
ftr-374	1140	1	§	§	PROPN
ftr-374	1140	2	1.704	1.704	NUM
ftr-374	1140	3	-	-	NUM
ftr-374	1140	4	2(g)(1	2(g)(1	NUM
ftr-374	1140	5	)	)	PUNCT
ftr-374	1140	6	,	,	PUNCT
ftr-374	1140	7	which	which	PRON
ftr-374	1140	8	broadly	broadly	ADV
ftr-374	1140	9	is	be	AUX
ftr-374	1140	10	the	the	DET
ftr-374	1140	11	partner	partner	NOUN
ftr-374	1140	12	’s	’s	PART
ftr-374	1140	13	share	share	NOUN
ftr-374	1140	14	of	of	ADP
ftr-374	1140	15	gain	gain	NOUN
ftr-374	1140	16	that	that	PRON
ftr-374	1140	17	would	would	AUX
ftr-374	1140	18	be	be	AUX
ftr-374	1140	19	recognized	recognize	VERB
ftr-374	1140	20	by	by	ADP
ftr-374	1140	21	the	the	DET
ftr-374	1140	22	partnership	partnership	NOUN
ftr-374	1140	23	on	on	ADP
ftr-374	1140	24	a	a	DET
ftr-374	1140	25	disposition	disposition	NOUN
ftr-374	1140	26	of	of	ADP
ftr-374	1140	27	property	property	NOUN
ftr-374	1140	28	encumbered	encumber	VERB
ftr-374	1140	29	by	by	ADP
ftr-374	1140	30	nonrecourse	nonrecourse	NOUN
ftr-374	1140	31	liability	liability	NOUN
ftr-374	1140	32	that	that	PRON
ftr-374	1140	33	exceeds	exceed	VERB
ftr-374	1140	34	the	the	DET
ftr-374	1140	35	basis	basis	NOUN
ftr-374	1140	36	of	of	ADP
ftr-374	1140	37	the	the	DET
ftr-374	1140	38	property	property	NOUN
ftr-374	1140	39	;	;	PUNCT
ftr-374	1140	40	(	(	PUNCT
ftr-374	1140	41	2	2	X
ftr-374	1140	42	)	)	PUNCT
ftr-374	1140	43	the	the	DET
ftr-374	1140	44	partner	partner	NOUN
ftr-374	1140	45	’s	’s	PART
ftr-374	1140	46	share	share	NOUN
ftr-374	1140	47	of	of	ADP
ftr-374	1140	48	partnership	partnership	NOUN
ftr-374	1140	49	gain	gain	NOUN
ftr-374	1140	50	that	that	PRON
ftr-374	1140	51	would	would	AUX
ftr-374	1140	52	be	be	AUX
ftr-374	1140	53	allocated	allocate	VERB
ftr-374	1140	54	to	to	ADP
ftr-374	1140	55	the	the	DET
ftr-374	1140	56	partner	partner	NOUN
ftr-374	1140	57	under	under	ADP
ftr-374	1140	58	section	section	NOUN
ftr-374	1140	59	704(c	704(c	PROPN
ftr-374	1140	60	)	)	PUNCT
ftr-374	1140	61	if	if	SCONJ
ftr-374	1140	62	all	all	PRON
ftr-374	1140	63	of	of	ADP
ftr-374	1140	64	the	the	DET
ftr-374	1140	65	partnership	partnership	NOUN
ftr-374	1140	66	’s	’s	PART
ftr-374	1140	67	property	property	NOUN
ftr-374	1140	68	subject	subject	NOUN
ftr-374	1140	69	to	to	ADP
ftr-374	1140	70	192	192	NUM
ftr-374	1140	71	.	.	PUNCT
ftr-374	1141	1	treas	treas	PROPN
ftr-374	1141	2	.	.	PUNCT
ftr-374	1142	1	reg	reg	PROPN
ftr-374	1142	2	.	.	PUNCT
ftr-374	1143	1	§	§	PROPN
ftr-374	1143	2	1.752	1.752	NUM
ftr-374	1143	3	-	-	SYM
ftr-374	1143	4	1(a)(2	1(a)(2	NUM
ftr-374	1143	5	)	)	PUNCT
ftr-374	1143	6	.	.	PUNCT
ftr-374	1144	1	193	193	NUM
ftr-374	1144	2	.	.	PUNCT
ftr-374	1145	1	treas	treas	PROPN
ftr-374	1145	2	.	.	PUNCT
ftr-374	1146	1	reg	reg	PROPN
ftr-374	1146	2	.	.	PUNCT
ftr-374	1147	1	§	§	PROPN
ftr-374	1147	2	1.704	1.704	NUM
ftr-374	1147	3	-	-	NUM
ftr-374	1147	4	2(b)(1	2(b)(1	NUM
ftr-374	1147	5	)	)	PUNCT
ftr-374	1147	6	.	.	PUNCT
ftr-374	1148	1	194	194	NUM
ftr-374	1148	2	.	.	PUNCT
ftr-374	1149	1	i	i	PRON
ftr-374	1149	2	d.	d.	PROPN
ftr-374	1149	3	195	195	NUM
ftr-374	1149	4	.	.	PUNCT
ftr-374	1149	5	see	see	VERB
ftr-374	1149	6	treas	treas	PROPN
ftr-374	1149	7	.	.	PUNCT
ftr-374	1150	1	reg	reg	PROPN
ftr-374	1150	2	.	.	PUNCT
ftr-374	1151	1	§	§	PROPN
ftr-374	1151	2	1.704	1.704	NUM
ftr-374	1151	3	-	-	SYM
ftr-374	1151	4	2(b)(2	2(b)(2	NUM
ftr-374	1151	5	)	)	PUNCT
ftr-374	1151	6	and	and	CCONJ
ftr-374	1151	7	(	(	PUNCT
ftr-374	1151	8	d	d	NOUN
ftr-374	1151	9	)	)	PUNCT
ftr-374	1151	10	.	.	PUNCT
ftr-374	1152	1	these	these	DET
ftr-374	1152	2	provisions	provision	NOUN
ftr-374	1152	3	of	of	ADP
ftr-374	1152	4	the	the	DET
ftr-374	1152	5	allocation	allocation	NOUN
ftr-374	1152	6	rules	rule	NOUN
ftr-374	1152	7	treat	treat	VERB
ftr-374	1152	8	allocations	allocation	NOUN
ftr-374	1152	9	of	of	ADP
ftr-374	1152	10	deductions	deduction	NOUN
ftr-374	1152	11	attributable	attributable	ADJ
ftr-374	1152	12	to	to	ADP
ftr-374	1152	13	nonrecourse	nonrecourse	VERB
ftr-374	1152	14	debt	debt	NOUN
ftr-374	1152	15	as	as	ADP
ftr-374	1152	16	being	be	AUX
ftr-374	1152	17	in	in	ADP
ftr-374	1152	18	accord	accord	NOUN
ftr-374	1152	19	with	with	ADP
ftr-374	1152	20	a	a	DET
ftr-374	1152	21	partner	partner	NOUN
ftr-374	1152	22	’s	’s	PART
ftr-374	1152	23	interest	interest	NOUN
ftr-374	1152	24	in	in	ADP
ftr-374	1152	25	the	the	DET
ftr-374	1152	26	partnership	partnership	NOUN
ftr-374	1152	27	.	.	PUNCT
ftr-374	1153	1	note	note	VERB
ftr-374	1153	2	that	that	SCONJ
ftr-374	1153	3	this	this	DET
ftr-374	1153	4	result	result	NOUN
ftr-374	1153	5	mirrors	mirror	VERB
ftr-374	1153	6	the	the	DET
ftr-374	1153	7	tax	tax	NOUN
ftr-374	1153	8	treatment	treatment	NOUN
ftr-374	1153	9	of	of	ADP
ftr-374	1153	10	nonrecourse	nonrecourse	NOUN
ftr-374	1153	11	debt	debt	NOUN
ftr-374	1153	12	incurred	incur	VERB
ftr-374	1153	13	by	by	ADP
ftr-374	1153	14	a	a	DET
ftr-374	1153	15	single	single	ADJ
ftr-374	1153	16	individual	individual	NOUN
ftr-374	1153	17	.	.	PUNCT
ftr-374	1154	1	the	the	DET
ftr-374	1154	2	nonrecourse	nonrecourse	NOUN
ftr-374	1154	3	debt	debt	NOUN
ftr-374	1154	4	is	be	AUX
ftr-374	1154	5	included	include	VERB
ftr-374	1154	6	in	in	ADP
ftr-374	1154	7	basis	basis	NOUN
ftr-374	1154	8	of	of	ADP
ftr-374	1154	9	acquired	acquire	VERB
ftr-374	1154	10	property	property	NOUN
ftr-374	1154	11	,	,	PUNCT
ftr-374	1154	12	supports	support	VERB
ftr-374	1154	13	depreciation	depreciation	NOUN
ftr-374	1154	14	deductions	deduction	NOUN
ftr-374	1154	15	,	,	PUNCT
ftr-374	1154	16	and	and	CCONJ
ftr-374	1154	17	is	be	AUX
ftr-374	1154	18	taken	take	VERB
ftr-374	1154	19	into	into	ADP
ftr-374	1154	20	account	account	NOUN
ftr-374	1154	21	as	as	ADP
ftr-374	1154	22	amount	amount	NOUN
ftr-374	1154	23	realized	realize	VERB
ftr-374	1154	24	on	on	ADP
ftr-374	1154	25	disposition	disposition	NOUN
ftr-374	1154	26	of	of	ADP
ftr-374	1154	27	the	the	DET
ftr-374	1154	28	property	property	NOUN
ftr-374	1154	29	causing	cause	VERB
ftr-374	1154	30	gain	gain	VERB
ftr-374	1154	31	recognition	recognition	NOUN
ftr-374	1154	32	to	to	ADP
ftr-374	1154	33	the	the	DET
ftr-374	1154	34	extent	extent	NOUN
ftr-374	1154	35	that	that	SCONJ
ftr-374	1154	36	the	the	DET
ftr-374	1154	37	debt	debt	NOUN
ftr-374	1154	38	exceeds	exceed	VERB
ftr-374	1154	39	the	the	DET
ftr-374	1154	40	adjusted	adjusted	ADJ
ftr-374	1154	41	basis	basis	NOUN
ftr-374	1154	42	of	of	ADP
ftr-374	1154	43	the	the	DET
ftr-374	1154	44	property	property	NOUN
ftr-374	1154	45	.	.	PUNCT
ftr-374	1155	1	see	see	VERB
ftr-374	1155	2	crane	crane	NOUN
ftr-374	1155	3	,	,	PUNCT
ftr-374	1155	4	331	331	NUM
ftr-374	1155	5	u.s	u.s	PROPN
ftr-374	1155	6	.	.	PROPN
ftr-374	1155	7	1	1	NUM
ftr-374	1155	8	(	(	PUNCT
ftr-374	1155	9	1947	1947	NUM
ftr-374	1155	10	)	)	PUNCT
ftr-374	1155	11	;	;	PUNCT
ftr-374	1155	12	tufts	tuft	NOUN
ftr-374	1155	13	,	,	PUNCT
ftr-374	1155	14	461	461	NUM
ftr-374	1155	15	u.s	u.s	PROPN
ftr-374	1155	16	.	.	PROPN
ftr-374	1155	17	300	300	NUM
ftr-374	1155	18	(	(	PUNCT
ftr-374	1155	19	1983	1983	NUM
ftr-374	1155	20	)	)	PUNCT
ftr-374	1155	21	.	.	PUNCT
ftr-374	1156	1	660	660	NUM
ftr-374	1156	2	florida	florida	PROPN
ftr-374	1156	3	tax	tax	NOUN
ftr-374	1156	4	review	review	NOUN
ftr-374	1156	5	[	[	X
ftr-374	1156	6	vol	vol	NOUN
ftr-374	1156	7	.	.	PUNCT
ftr-374	1157	1	9:6	9:6	NUM
ftr-374	1157	2	nonrecourse	nonrecourse	NOUN
ftr-374	1157	3	mortgages	mortgage	NOUN
ftr-374	1157	4	were	be	AUX
ftr-374	1157	5	disposed	dispose	VERB
ftr-374	1157	6	of	of	ADP
ftr-374	1157	7	in	in	ADP
ftr-374	1157	8	satisfaction	satisfaction	NOUN
ftr-374	1157	9	of	of	ADP
ftr-374	1157	10	the	the	DET
ftr-374	1157	11	mortgages	mortgage	NOUN
ftr-374	1157	12	and	and	CCONJ
ftr-374	1157	13	for	for	ADP
ftr-374	1157	14	no	no	DET
ftr-374	1157	15	additional	additional	ADJ
ftr-374	1157	16	consideration	consideration	NOUN
ftr-374	1157	17	;	;	PUNCT
ftr-374	1157	18	and	and	CCONJ
ftr-374	1157	19	(	(	PUNCT
ftr-374	1157	20	3	3	X
ftr-374	1157	21	)	)	PUNCT
ftr-374	1157	22	remaining	remain	VERB
ftr-374	1157	23	partnership	partnership	NOUN
ftr-374	1157	24	nonrecourse	nonrecourse	NOUN
ftr-374	1157	25	liabilities	liability	NOUN
ftr-374	1157	26	are	be	AUX
ftr-374	1157	27	allocated	allocate	VERB
ftr-374	1157	28	in	in	ADP
ftr-374	1157	29	accord	accord	NOUN
ftr-374	1157	30	with	with	ADP
ftr-374	1157	31	the	the	DET
ftr-374	1157	32	partner	partner	NOUN
ftr-374	1157	33	’s	’s	PART
ftr-374	1157	34	share	share	NOUN
ftr-374	1157	35	of	of	ADP
ftr-374	1157	36	partnership	partnership	NOUN
ftr-374	1157	37	profits.196	profits.196	ADV
ftr-374	1157	38	the	the	DET
ftr-374	1157	39	second	second	NOUN
ftr-374	1157	40	of	of	ADP
ftr-374	1157	41	the	the	DET
ftr-374	1157	42	three	three	NUM
ftr-374	1157	43	nonrecourse	nonrecourse	NOUN
ftr-374	1157	44	debt	debt	NOUN
ftr-374	1157	45	allocation	allocation	NOUN
ftr-374	1157	46	rules	rule	NOUN
ftr-374	1157	47	ensures	ensure	VERB
ftr-374	1157	48	that	that	SCONJ
ftr-374	1157	49	a	a	DET
ftr-374	1157	50	partner	partner	NOUN
ftr-374	1157	51	contributing	contribute	VERB
ftr-374	1157	52	property	property	NOUN
ftr-374	1157	53	encumbered	encumber	VERB
ftr-374	1157	54	with	with	ADP
ftr-374	1157	55	nonrecourse	nonrecourse	NOUN
ftr-374	1157	56	debt	debt	NOUN
ftr-374	1157	57	that	that	PRON
ftr-374	1157	58	has	have	VERB
ftr-374	1157	59	a	a	DET
ftr-374	1157	60	basis	basis	NOUN
ftr-374	1157	61	less	less	ADJ
ftr-374	1157	62	than	than	ADP
ftr-374	1157	63	the	the	DET
ftr-374	1157	64	amount	amount	NOUN
ftr-374	1157	65	of	of	ADP
ftr-374	1157	66	the	the	DET
ftr-374	1157	67	liability	liability	NOUN
ftr-374	1157	68	will	will	AUX
ftr-374	1157	69	not	not	PART
ftr-374	1157	70	be	be	AUX
ftr-374	1157	71	required	require	VERB
ftr-374	1157	72	to	to	PART
ftr-374	1157	73	recognize	recognize	VERB
ftr-374	1157	74	gain	gain	NOUN
ftr-374	1157	75	under	under	ADP
ftr-374	1157	76	section	section	NOUN
ftr-374	1157	77	731(a	731(a	PROPN
ftr-374	1157	78	)	)	PUNCT
ftr-374	1157	79	on	on	ADP
ftr-374	1157	80	the	the	DET
ftr-374	1157	81	deemed	deem	VERB
ftr-374	1157	82	cash	cash	NOUN
ftr-374	1157	83	distribution	distribution	NOUN
ftr-374	1157	84	triggered	trigger	VERB
ftr-374	1157	85	by	by	ADP
ftr-374	1157	86	section	section	NOUN
ftr-374	1157	87	752(b).197	752(b).197	NUM
ftr-374	1157	88	example	example	NOUN
ftr-374	1157	89	14c	14c	NUM
ftr-374	1157	90	in	in	ADP
ftr-374	1157	91	example	example	NOUN
ftr-374	1157	92	14a	14a	NOUN
ftr-374	1157	93	,	,	PUNCT
ftr-374	1157	94	if	if	SCONJ
ftr-374	1157	95	the	the	DET
ftr-374	1157	96	mortgage	mortgage	NOUN
ftr-374	1157	97	encumbering	encumber	VERB
ftr-374	1157	98	greenacre	greenacre	NOUN
ftr-374	1157	99	were	be	AUX
ftr-374	1157	100	a	a	DET
ftr-374	1157	101	nonrecourse	nonrecourse	NOUN
ftr-374	1157	102	debt	debt	NOUN
ftr-374	1157	103	,	,	PUNCT
ftr-374	1157	104	under	under	ADP
ftr-374	1157	105	the	the	DET
ftr-374	1157	106	second	second	ADJ
ftr-374	1157	107	component	component	NOUN
ftr-374	1157	108	of	of	ADP
ftr-374	1157	109	the	the	DET
ftr-374	1157	110	allocation	allocation	NOUN
ftr-374	1157	111	rules	rule	NOUN
ftr-374	1157	112	,	,	PUNCT
ftr-374	1157	113	f	f	PROPN
ftr-374	1157	114	’s	’s	ADJ
ftr-374	1157	115	share	share	NOUN
ftr-374	1157	116	of	of	ADP
ftr-374	1157	117	the	the	DET
ftr-374	1157	118	partnership	partnership	NOUN
ftr-374	1157	119	nonrecourse	nonrecourse	NOUN
ftr-374	1157	120	liability	liability	NOUN
ftr-374	1157	121	includes	include	VERB
ftr-374	1157	122	the	the	DET
ftr-374	1157	123	gain	gain	NOUN
ftr-374	1157	124	that	that	PRON
ftr-374	1157	125	would	would	AUX
ftr-374	1157	126	be	be	AUX
ftr-374	1157	127	allocated	allocate	VERB
ftr-374	1157	128	to	to	ADP
ftr-374	1157	129	f	f	PROPN
ftr-374	1157	130	under	under	ADP
ftr-374	1157	131	section	section	NOUN
ftr-374	1157	132	704(c	704(c	PROPN
ftr-374	1157	133	)	)	PUNCT
ftr-374	1157	134	if	if	SCONJ
ftr-374	1157	135	greenacre	greenacre	PROPN
ftr-374	1157	136	were	be	AUX
ftr-374	1157	137	sold	sell	VERB
ftr-374	1157	138	for	for	ADP
ftr-374	1157	139	the	the	DET
ftr-374	1157	140	amount	amount	NOUN
ftr-374	1157	141	of	of	ADP
ftr-374	1157	142	the	the	DET
ftr-374	1157	143	nonrecourse	nonrecourse	NOUN
ftr-374	1157	144	liability	liability	NOUN
ftr-374	1157	145	,	,	PUNCT
ftr-374	1157	146	$	$	SYM
ftr-374	1157	147	80,000	80,000	NUM
ftr-374	1157	148	(	(	PUNCT
ftr-374	1157	149	$	$	SYM
ftr-374	1157	150	180,000	180,000	NUM
ftr-374	1157	151	debt	debt	NOUN
ftr-374	1157	152	$	$	SYM
ftr-374	1157	153	100,000	100,000	NUM
ftr-374	1157	154	basis	basis	NOUN
ftr-374	1157	155	)	)	PUNCT
ftr-374	1157	156	.	.	PUNCT
ftr-374	1158	1	the	the	DET
ftr-374	1158	2	remaining	remain	VERB
ftr-374	1158	3	$	$	SYM
ftr-374	1158	4	100,000	100,000	NUM
ftr-374	1158	5	of	of	ADP
ftr-374	1158	6	the	the	DET
ftr-374	1158	7	nonrecourse	nonrecourse	NOUN
ftr-374	1158	8	liability	liability	NOUN
ftr-374	1158	9	is	be	AUX
ftr-374	1158	10	allocated	allocate	VERB
ftr-374	1158	11	to	to	ADP
ftr-374	1158	12	the	the	DET
ftr-374	1158	13	partners	partner	NOUN
ftr-374	1158	14	in	in	ADP
ftr-374	1158	15	accord	accord	NOUN
ftr-374	1158	16	with	with	ADP
ftr-374	1158	17	their	their	PRON
ftr-374	1158	18	profit	profit	NOUN
ftr-374	1158	19	share	share	NOUN
ftr-374	1158	20	,	,	PUNCT
ftr-374	1158	21	one	one	NUM
ftr-374	1158	22	-	-	PUNCT
ftr-374	1158	23	third	third	NOUN
ftr-374	1158	24	each	each	PRON
ftr-374	1158	25	.	.	PUNCT
ftr-374	1159	1	thus	thus	ADV
ftr-374	1159	2	,	,	PUNCT
ftr-374	1159	3	f	f	PROPN
ftr-374	1159	4	’s	’s	ADJ
ftr-374	1159	5	share	share	NOUN
ftr-374	1159	6	of	of	ADP
ftr-374	1159	7	the	the	DET
ftr-374	1159	8	liability	liability	NOUN
ftr-374	1159	9	is	be	AUX
ftr-374	1159	10	reduced	reduce	VERB
ftr-374	1159	11	from	from	ADP
ftr-374	1159	12	$	$	SYM
ftr-374	1159	13	180,000	180,000	NUM
ftr-374	1159	14	to	to	PART
ftr-374	1159	15	$	$	SYM
ftr-374	1159	16	113,333	113,333	NUM
ftr-374	1159	17	(	(	PUNCT
ftr-374	1159	18	$	$	SYM
ftr-374	1159	19	80,000	80,000	NUM
ftr-374	1159	20	+	+	NUM
ftr-374	1159	21	33,333	33,333	NUM
ftr-374	1159	22	)	)	PUNCT
ftr-374	1159	23	.	.	PUNCT
ftr-374	1160	1	the	the	DET
ftr-374	1160	2	$	$	SYM
ftr-374	1160	3	66,667	66,667	NUM
ftr-374	1160	4	reduction	reduction	NOUN
ftr-374	1160	5	in	in	ADP
ftr-374	1160	6	f	f	PROPN
ftr-374	1160	7	’s	’s	PART
ftr-374	1160	8	liability	liability	NOUN
ftr-374	1160	9	is	be	AUX
ftr-374	1160	10	treated	treat	VERB
ftr-374	1160	11	as	as	ADP
ftr-374	1160	12	a	a	DET
ftr-374	1160	13	cash	cash	NOUN
ftr-374	1160	14	distribution	distribution	NOUN
ftr-374	1160	15	that	that	PRON
ftr-374	1160	16	reduces	reduce	VERB
ftr-374	1160	17	f	f	PROPN
ftr-374	1160	18	’s	’s	PART
ftr-374	1160	19	basis	basis	NOUN
ftr-374	1160	20	in	in	ADP
ftr-374	1160	21	his	his	PRON
ftr-374	1160	22	partnership	partnership	NOUN
ftr-374	1160	23	interest	interest	NOUN
ftr-374	1160	24	to	to	ADP
ftr-374	1160	25	$	$	SYM
ftr-374	1160	26	33,333	33,333	NUM
ftr-374	1160	27	.	.	PUNCT
ftr-374	1161	1	g	g	NOUN
ftr-374	1161	2	and	and	CCONJ
ftr-374	1161	3	h	h	NOUN
ftr-374	1161	4	are	be	AUX
ftr-374	1161	5	allocated	allocate	VERB
ftr-374	1161	6	$	$	SYM
ftr-374	1161	7	33,333	33,333	NUM
ftr-374	1161	8	of	of	ADP
ftr-374	1161	9	the	the	DET
ftr-374	1161	10	liability	liability	NOUN
ftr-374	1161	11	,	,	PUNCT
ftr-374	1161	12	which	which	PRON
ftr-374	1161	13	is	be	AUX
ftr-374	1161	14	treated	treat	VERB
ftr-374	1161	15	as	as	ADP
ftr-374	1161	16	a	a	DET
ftr-374	1161	17	cash	cash	NOUN
ftr-374	1161	18	contribution	contribution	NOUN
ftr-374	1161	19	and	and	CCONJ
ftr-374	1161	20	added	add	VERB
ftr-374	1161	21	to	to	ADP
ftr-374	1161	22	their	their	PRON
ftr-374	1161	23	respective	respective	ADJ
ftr-374	1161	24	partnership	partnership	NOUN
ftr-374	1161	25	bases.198	bases.198	ADP
ftr-374	1161	26	the	the	DET
ftr-374	1161	27	partnership	partnership	NOUN
ftr-374	1161	28	capital	capital	NOUN
ftr-374	1161	29	account	account	NOUN
ftr-374	1161	30	is	be	AUX
ftr-374	1161	31	as	as	SCONJ
ftr-374	1161	32	follows	follow	VERB
ftr-374	1161	33	:	:	PUNCT
ftr-374	1161	34	196	196	NUM
ftr-374	1161	35	.	.	PUNCT
ftr-374	1162	1	treas	treas	PROPN
ftr-374	1162	2	.	.	PUNCT
ftr-374	1163	1	reg	reg	PROPN
ftr-374	1163	2	.	.	PUNCT
ftr-374	1164	1	§	§	PROPN
ftr-374	1164	2	1.752	1.752	NUM
ftr-374	1164	3	-	-	SYM
ftr-374	1164	4	3(a	3(a	NUM
ftr-374	1164	5	)	)	PUNCT
ftr-374	1164	6	.	.	PUNCT
ftr-374	1165	1	the	the	DET
ftr-374	1165	2	first	first	ADJ
ftr-374	1165	3	of	of	ADP
ftr-374	1165	4	these	these	DET
ftr-374	1165	5	provisions	provision	NOUN
ftr-374	1165	6	assures	assure	VERB
ftr-374	1165	7	that	that	SCONJ
ftr-374	1165	8	a	a	DET
ftr-374	1165	9	partner	partner	NOUN
ftr-374	1165	10	recognizes	recognize	VERB
ftr-374	1165	11	gain	gain	NOUN
ftr-374	1165	12	to	to	ADP
ftr-374	1165	13	the	the	DET
ftr-374	1165	14	extent	extent	NOUN
ftr-374	1165	15	that	that	SCONJ
ftr-374	1165	16	the	the	DET
ftr-374	1165	17	partner	partner	NOUN
ftr-374	1165	18	has	have	AUX
ftr-374	1165	19	been	be	AUX
ftr-374	1165	20	allocated	allocate	VERB
ftr-374	1165	21	expense	expense	NOUN
ftr-374	1165	22	or	or	CCONJ
ftr-374	1165	23	loss	loss	NOUN
ftr-374	1165	24	items	item	NOUN
ftr-374	1165	25	in	in	ADP
ftr-374	1165	26	excess	excess	NOUN
ftr-374	1165	27	of	of	ADP
ftr-374	1165	28	positive	positive	ADJ
ftr-374	1165	29	capital	capital	NOUN
ftr-374	1165	30	contributions	contribution	NOUN
ftr-374	1165	31	(	(	PUNCT
ftr-374	1165	32	or	or	CCONJ
ftr-374	1165	33	a	a	DET
ftr-374	1165	34	deficit	deficit	NOUN
ftr-374	1165	35	make	make	NOUN
ftr-374	1165	36	-	-	PUNCT
ftr-374	1165	37	up	up	NOUN
ftr-374	1165	38	)	)	PUNCT
ftr-374	1165	39	,	,	PUNCT
ftr-374	1165	40	e.g	e.g	PROPN
ftr-374	1165	41	allocations	allocation	NOUN
ftr-374	1165	42	of	of	ADP
ftr-374	1165	43	nonrecourse	nonrecourse	NOUN
ftr-374	1165	44	debt	debt	NOUN
ftr-374	1165	45	funded	fund	VERB
ftr-374	1165	46	deductions	deduction	NOUN
ftr-374	1165	47	.	.	PUNCT
ftr-374	1166	1	with	with	ADP
ftr-374	1166	2	respect	respect	NOUN
ftr-374	1166	3	to	to	ADP
ftr-374	1166	4	the	the	DET
ftr-374	1166	5	third	third	ADJ
ftr-374	1166	6	item	item	NOUN
ftr-374	1166	7	,	,	PUNCT
ftr-374	1166	8	treas	treas	PROPN
ftr-374	1166	9	.	.	PUNCT
ftr-374	1166	10	reg	reg	PROPN
ftr-374	1166	11	.	.	PUNCT
ftr-374	1167	1	§	§	PROPN
ftr-374	1167	2	1.752	1.752	NUM
ftr-374	1167	3	-	-	SYM
ftr-374	1167	4	3(a)(3	3(a)(3	NUM
ftr-374	1167	5	)	)	PUNCT
ftr-374	1167	6	permits	permit	VERB
ftr-374	1167	7	the	the	DET
ftr-374	1167	8	partnership	partnership	NOUN
ftr-374	1167	9	agreement	agreement	NOUN
ftr-374	1167	10	to	to	PART
ftr-374	1167	11	specify	specify	VERB
ftr-374	1167	12	a	a	DET
ftr-374	1167	13	partner	partner	NOUN
ftr-374	1167	14	’s	’s	PART
ftr-374	1167	15	share	share	NOUN
ftr-374	1167	16	of	of	ADP
ftr-374	1167	17	partnership	partnership	NOUN
ftr-374	1167	18	profits	profit	NOUN
ftr-374	1167	19	for	for	ADP
ftr-374	1167	20	the	the	DET
ftr-374	1167	21	purpose	purpose	NOUN
ftr-374	1167	22	of	of	ADP
ftr-374	1167	23	allocating	allocate	VERB
ftr-374	1167	24	residual	residual	ADJ
ftr-374	1167	25	partnership	partnership	NOUN
ftr-374	1167	26	nonrecourse	nonrecourse	NOUN
ftr-374	1167	27	debt	debt	NOUN
ftr-374	1167	28	.	.	PUNCT
ftr-374	1168	1	the	the	DET
ftr-374	1168	2	specified	specify	VERB
ftr-374	1168	3	shares	share	NOUN
ftr-374	1168	4	will	will	AUX
ftr-374	1168	5	be	be	AUX
ftr-374	1168	6	respected	respect	VERB
ftr-374	1168	7	as	as	ADV
ftr-374	1168	8	long	long	ADV
ftr-374	1168	9	as	as	SCONJ
ftr-374	1168	10	they	they	PRON
ftr-374	1168	11	are	be	AUX
ftr-374	1168	12	reasonably	reasonably	ADV
ftr-374	1168	13	consistent	consistent	ADJ
ftr-374	1168	14	with	with	ADP
ftr-374	1168	15	some	some	DET
ftr-374	1168	16	other	other	ADJ
ftr-374	1168	17	significant	significant	ADJ
ftr-374	1168	18	item	item	NOUN
ftr-374	1168	19	of	of	ADP
ftr-374	1168	20	partnership	partnership	NOUN
ftr-374	1168	21	income	income	NOUN
ftr-374	1168	22	or	or	CCONJ
ftr-374	1168	23	gain	gain	NOUN
ftr-374	1168	24	that	that	PRON
ftr-374	1168	25	has	have	VERB
ftr-374	1168	26	substantial	substantial	ADJ
ftr-374	1168	27	economic	economic	ADJ
ftr-374	1168	28	effect	effect	NOUN
ftr-374	1168	29	under	under	ADP
ftr-374	1168	30	the	the	DET
ftr-374	1168	31	§	§	PROPN
ftr-374	1168	32	704(b	704(b	PROPN
ftr-374	1168	33	)	)	PUNCT
ftr-374	1168	34	regulations	regulation	NOUN
ftr-374	1168	35	.	.	PUNCT
ftr-374	1169	1	alternatively	alternatively	ADV
ftr-374	1169	2	,	,	PUNCT
ftr-374	1169	3	treas	treas	PROPN
ftr-374	1169	4	.	.	PUNCT
ftr-374	1170	1	reg	reg	PROPN
ftr-374	1170	2	.	.	PUNCT
ftr-374	1171	1	§	§	PROPN
ftr-374	1171	2	1.752	1.752	NUM
ftr-374	1171	3	-	-	SYM
ftr-374	1171	4	3(a)(3	3(a)(3	NUM
ftr-374	1171	5	)	)	PUNCT
ftr-374	1171	6	permits	permit	VERB
ftr-374	1171	7	the	the	DET
ftr-374	1171	8	partnership	partnership	NOUN
ftr-374	1171	9	agreement	agreement	NOUN
ftr-374	1171	10	to	to	PART
ftr-374	1171	11	specify	specify	VERB
ftr-374	1171	12	that	that	PRON
ftr-374	1171	13	excess	excess	ADJ
ftr-374	1171	14	nonrecourse	nonrecourse	NOUN
ftr-374	1171	15	indebtedness	indebtedness	NOUN
ftr-374	1171	16	will	will	AUX
ftr-374	1171	17	be	be	AUX
ftr-374	1171	18	allocated	allocate	VERB
ftr-374	1171	19	with	with	ADP
ftr-374	1171	20	respect	respect	NOUN
ftr-374	1171	21	to	to	ADP
ftr-374	1171	22	the	the	DET
ftr-374	1171	23	proportion	proportion	NOUN
ftr-374	1171	24	in	in	ADP
ftr-374	1171	25	which	which	PRON
ftr-374	1171	26	partners	partner	NOUN
ftr-374	1171	27	reasonably	reasonably	ADV
ftr-374	1171	28	can	can	AUX
ftr-374	1171	29	be	be	AUX
ftr-374	1171	30	expected	expect	VERB
ftr-374	1171	31	to	to	PART
ftr-374	1171	32	be	be	AUX
ftr-374	1171	33	allocated	allocate	VERB
ftr-374	1171	34	nonrecourse	nonrecourse	NOUN
ftr-374	1171	35	deductions	deduction	NOUN
ftr-374	1171	36	.	.	PUNCT
ftr-374	1172	1	such	such	DET
ftr-374	1172	2	a	a	DET
ftr-374	1172	3	provision	provision	NOUN
ftr-374	1172	4	is	be	AUX
ftr-374	1172	5	important	important	ADJ
ftr-374	1172	6	in	in	ADP
ftr-374	1172	7	any	any	DET
ftr-374	1172	8	partnership	partnership	NOUN
ftr-374	1172	9	that	that	PRON
ftr-374	1172	10	has	have	VERB
ftr-374	1172	11	nonrecourse	nonrecourse	NOUN
ftr-374	1172	12	debt	debt	NOUN
ftr-374	1172	13	,	,	PUNCT
ftr-374	1172	14	and	and	CCONJ
ftr-374	1172	15	in	in	ADP
ftr-374	1172	16	any	any	DET
ftr-374	1172	17	llc	llc	NOUN
ftr-374	1172	18	because	because	SCONJ
ftr-374	1172	19	all	all	DET
ftr-374	1172	20	debt	debt	NOUN
ftr-374	1172	21	of	of	ADP
ftr-374	1172	22	an	an	DET
ftr-374	1172	23	llc	llc	NOUN
ftr-374	1172	24	that	that	PRON
ftr-374	1172	25	is	be	AUX
ftr-374	1172	26	not	not	PART
ftr-374	1172	27	guaranteed	guarantee	VERB
ftr-374	1172	28	by	by	ADP
ftr-374	1172	29	a	a	DET
ftr-374	1172	30	member	member	NOUN
ftr-374	1172	31	is	be	AUX
ftr-374	1172	32	nonrecourse	nonrecourse	NOUN
ftr-374	1172	33	debt	debt	NOUN
ftr-374	1172	34	.	.	PUNCT
ftr-374	1173	1	197	197	NUM
ftr-374	1173	2	.	.	PUNCT
ftr-374	1174	1	this	this	DET
ftr-374	1174	2	provision	provision	NOUN
ftr-374	1174	3	also	also	ADV
ftr-374	1174	4	applies	apply	VERB
ftr-374	1174	5	to	to	ADP
ftr-374	1174	6	situations	situation	NOUN
ftr-374	1174	7	where	where	SCONJ
ftr-374	1174	8	the	the	DET
ftr-374	1174	9	partnership	partnership	NOUN
ftr-374	1174	10	capital	capital	NOUN
ftr-374	1174	11	accounts	account	NOUN
ftr-374	1174	12	have	have	AUX
ftr-374	1174	13	been	be	AUX
ftr-374	1174	14	revalued	revalue	VERB
ftr-374	1174	15	under	under	ADP
ftr-374	1174	16	treas	treas	PROPN
ftr-374	1174	17	.	.	PUNCT
ftr-374	1175	1	reg	reg	PROPN
ftr-374	1175	2	.	.	PUNCT
ftr-374	1176	1	§	§	PROPN
ftr-374	1176	2	1.704	1.704	NUM
ftr-374	1176	3	-	-	NUM
ftr-374	1176	4	1(b)(2)(ii)(f	1(b)(2)(ii)(f	NUM
ftr-374	1176	5	)	)	PUNCT
ftr-374	1176	6	which	which	PRON
ftr-374	1176	7	requires	require	VERB
ftr-374	1176	8	using	use	VERB
ftr-374	1176	9	§	§	PROPN
ftr-374	1176	10	704(c	704(c	PROPN
ftr-374	1176	11	)	)	PUNCT
ftr-374	1176	12	principles	principle	NOUN
ftr-374	1176	13	to	to	PART
ftr-374	1176	14	address	address	VERB
ftr-374	1176	15	book	book	NOUN
ftr-374	1176	16	/	/	SYM
ftr-374	1176	17	tax	tax	NOUN
ftr-374	1176	18	differences	difference	NOUN
ftr-374	1176	19	.	.	PUNCT
ftr-374	1177	1	198	198	NUM
ftr-374	1177	2	.	.	PUNCT
ftr-374	1178	1	irc	irc	PROPN
ftr-374	1178	2	§	§	PROPN
ftr-374	1178	3	722	722	NUM
ftr-374	1178	4	.	.	PUNCT
ftr-374	1178	5	2009	2009	NUM
ftr-374	1178	6	]	]	PUNCT
ftr-374	1178	7	built	build	VERB
ftr-374	1178	8	-	-	PUNCT
ftr-374	1178	9	in	in	ADP
ftr-374	1178	10	gain	gain	NOUN
ftr-374	1178	11	and	and	CCONJ
ftr-374	1178	12	built	build	VERB
ftr-374	1178	13	-	-	PUNCT
ftr-374	1178	14	in	in	ADP
ftr-374	1178	15	loss	loss	NOUN
ftr-374	1178	16	661	661	NUM
ftr-374	1178	17	assets	asset	NOUN
ftr-374	1178	18	partners	partner	NOUN
ftr-374	1178	19	’	'	PUNCT
ftr-374	1178	20	capital	capital	NOUN
ftr-374	1178	21	accounts	account	NOUN
ftr-374	1178	22	book	book	NOUN
ftr-374	1178	23	basis	basis	NOUN
ftr-374	1178	24	book	book	NOUN
ftr-374	1178	25	basis	basis	NOUN
ftr-374	1178	26	greenacre	greenacre	NOUN
ftr-374	1178	27	$	$	SYM
ftr-374	1178	28	200,000	200,000	NUM
ftr-374	1178	29	$	$	SYM
ftr-374	1178	30	100,000	100,000	NUM
ftr-374	1178	31	liability	liability	NOUN
ftr-374	1178	32	$	$	SYM
ftr-374	1178	33	180,000	180,000	NUM
ftr-374	1178	34	cash	cash	NOUN
ftr-374	1178	35	$	$	SYM
ftr-374	1178	36	40,000	40,000	NUM
ftr-374	1178	37	$	$	SYM
ftr-374	1178	38	40,000	40,000	NUM
ftr-374	1178	39	f	f	NOUN
ftr-374	1178	40	$	$	SYM
ftr-374	1178	41	20,000	20,000	NUM
ftr-374	1178	42	$	$	SYM
ftr-374	1178	43	33,333	33,333	NUM
ftr-374	1178	44	g	g	NOUN
ftr-374	1178	45	$	$	SYM
ftr-374	1178	46	20,000	20,000	NUM
ftr-374	1178	47	$	$	SYM
ftr-374	1178	48	53,333	53,333	NUM
ftr-374	1178	49	h	h	NOUN
ftr-374	1178	50	$	$	SYM
ftr-374	1178	51	20,000	20,000	NUM
ftr-374	1178	52	$	$	SYM
ftr-374	1178	53	53,334	53,334	NUM
ftr-374	1178	54	$	$	SYM
ftr-374	1178	55	240,000	240,000	NUM
ftr-374	1178	56	$	$	SYM
ftr-374	1178	57	140,000	140,000	NUM
ftr-374	1178	58	$	$	SYM
ftr-374	1178	59	240,000	240,000	NUM
ftr-374	1178	60	$	$	SYM
ftr-374	1178	61	140,000	140,000	NUM
ftr-374	1178	62	v.	v.	ADP
ftr-374	1178	63	built	build	VERB
ftr-374	1178	64	-	-	PUNCT
ftr-374	1178	65	in	in	ADP
ftr-374	1178	66	loss	loss	NOUN
ftr-374	1178	67	property	property	NOUN
ftr-374	1178	68	a.	a.	NOUN
ftr-374	1178	69	general	general	PROPN
ftr-374	1178	70	rules	rule	NOUN
ftr-374	1178	71	as	as	ADP
ftr-374	1178	72	described	describe	VERB
ftr-374	1178	73	above,199	above,199	NOUN
ftr-374	1178	74	section	section	NOUN
ftr-374	1178	75	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1178	76	)	)	PUNCT
ftr-374	1178	77	requires	require	VERB
ftr-374	1178	78	that	that	SCONJ
ftr-374	1178	79	all	all	DET
ftr-374	1178	80	allocations	allocation	NOUN
ftr-374	1178	81	with	with	ADP
ftr-374	1178	82	respect	respect	NOUN
ftr-374	1178	83	to	to	ADP
ftr-374	1178	84	built	build	VERB
ftr-374	1178	85	-	-	PUNCT
ftr-374	1178	86	in	in	ADP
ftr-374	1178	87	gain	gain	NOUN
ftr-374	1178	88	or	or	CCONJ
ftr-374	1178	89	loss	loss	NOUN
ftr-374	1178	90	property	property	NOUN
ftr-374	1178	91	take	take	NOUN
ftr-374	1178	92	into	into	ADP
ftr-374	1178	93	account	account	NOUN
ftr-374	1178	94	the	the	DET
ftr-374	1178	95	difference	difference	NOUN
ftr-374	1178	96	between	between	ADP
ftr-374	1178	97	adjusted	adjusted	ADJ
ftr-374	1178	98	basis	basis	NOUN
ftr-374	1178	99	and	and	CCONJ
ftr-374	1178	100	fair	fair	ADJ
ftr-374	1178	101	market	market	NOUN
ftr-374	1178	102	value	value	NOUN
ftr-374	1178	103	at	at	ADP
ftr-374	1178	104	the	the	DET
ftr-374	1178	105	time	time	NOUN
ftr-374	1178	106	of	of	ADP
ftr-374	1178	107	contribution	contribution	NOUN
ftr-374	1178	108	.	.	PUNCT
ftr-374	1179	1	with	with	ADP
ftr-374	1179	2	respect	respect	NOUN
ftr-374	1179	3	to	to	ADP
ftr-374	1179	4	built	build	VERB
ftr-374	1179	5	-	-	PUNCT
ftr-374	1179	6	in	in	ADP
ftr-374	1179	7	loss	loss	NOUN
ftr-374	1179	8	property	property	NOUN
ftr-374	1179	9	,	,	PUNCT
ftr-374	1179	10	this	this	PRON
ftr-374	1179	11	requires	require	VERB
ftr-374	1179	12	that	that	SCONJ
ftr-374	1179	13	precontribution	precontribution	NOUN
ftr-374	1179	14	losses	loss	NOUN
ftr-374	1179	15	be	be	AUX
ftr-374	1179	16	allocated	allocate	VERB
ftr-374	1179	17	to	to	ADP
ftr-374	1179	18	the	the	DET
ftr-374	1179	19	contributing	contribute	VERB
ftr-374	1179	20	partner	partner	NOUN
ftr-374	1179	21	.	.	PUNCT
ftr-374	1180	1	section	section	NOUN
ftr-374	1180	2	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-374	1180	3	)	)	PUNCT
ftr-374	1180	4	,	,	PUNCT
ftr-374	1180	5	added	add	VERB
ftr-374	1180	6	by	by	ADP
ftr-374	1180	7	the	the	DET
ftr-374	1180	8	2004	2004	NUM
ftr-374	1180	9	act,200	act,200	PRON
ftr-374	1180	10	contains	contain	VERB
ftr-374	1180	11	additional	additional	ADJ
ftr-374	1180	12	rules	rule	NOUN
ftr-374	1180	13	with	with	ADP
ftr-374	1180	14	respect	respect	NOUN
ftr-374	1180	15	to	to	ADP
ftr-374	1180	16	built	build	VERB
ftr-374	1180	17	-	-	PUNCT
ftr-374	1180	18	in	in	ADP
ftr-374	1180	19	loss	loss	NOUN
ftr-374	1180	20	property	property	NOUN
ftr-374	1180	21	that	that	PRON
ftr-374	1180	22	do	do	AUX
ftr-374	1180	23	not	not	PART
ftr-374	1180	24	change	change	VERB
ftr-374	1180	25	the	the	DET
ftr-374	1180	26	basic	basic	ADJ
ftr-374	1180	27	principles	principle	NOUN
ftr-374	1180	28	of	of	ADP
ftr-374	1180	29	section	section	NOUN
ftr-374	1180	30	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1180	31	)	)	PUNCT
ftr-374	1180	32	,	,	PUNCT
ftr-374	1180	33	but	but	CCONJ
ftr-374	1180	34	which	which	PRON
ftr-374	1180	35	contain	contain	VERB
ftr-374	1180	36	their	their	PRON
ftr-374	1180	37	own	own	ADJ
ftr-374	1180	38	set	set	NOUN
ftr-374	1180	39	of	of	ADP
ftr-374	1180	40	complexities	complexity	NOUN
ftr-374	1180	41	.	.	PUNCT
ftr-374	1181	1	section	section	NOUN
ftr-374	1181	2	704(c)(1)(c	704(c)(1)(c	NUM
ftr-374	1181	3	)	)	PUNCT
ftr-374	1181	4	contains	contain	VERB
ftr-374	1181	5	two	two	NUM
ftr-374	1181	6	separate	separate	ADJ
ftr-374	1181	7	rules	rule	NOUN
ftr-374	1181	8	.	.	PUNCT
ftr-374	1182	1	first	first	ADV
ftr-374	1182	2	,	,	PUNCT
ftr-374	1182	3	“	"	PUNCT
ftr-374	1182	4	if	if	SCONJ
ftr-374	1182	5	any	any	DET
ftr-374	1182	6	property	property	NOUN
ftr-374	1182	7	so	so	ADV
ftr-374	1182	8	contributed	contribute	VERB
ftr-374	1182	9	has	have	VERB
ftr-374	1182	10	a	a	DET
ftr-374	1182	11	built	build	VERB
ftr-374	1182	12	-	-	PUNCT
ftr-374	1182	13	in	in	ADP
ftr-374	1182	14	loss	loss	NOUN
ftr-374	1182	15	–	–	PUNCT
ftr-374	1182	16	(	(	PUNCT
ftr-374	1182	17	i	i	NOUN
ftr-374	1182	18	)	)	PUNCT
ftr-374	1182	19	such	such	ADJ
ftr-374	1182	20	built	build	VERB
ftr-374	1182	21	-	-	PUNCT
ftr-374	1182	22	in	in	ADP
ftr-374	1182	23	loss	loss	NOUN
ftr-374	1182	24	shall	shall	AUX
ftr-374	1182	25	be	be	AUX
ftr-374	1182	26	taken	take	VERB
ftr-374	1182	27	into	into	ADP
ftr-374	1182	28	account	account	NOUN
ftr-374	1182	29	only	only	ADV
ftr-374	1182	30	in	in	ADP
ftr-374	1182	31	determining	determine	VERB
ftr-374	1182	32	the	the	DET
ftr-374	1182	33	amount	amount	NOUN
ftr-374	1182	34	of	of	ADP
ftr-374	1182	35	items	item	NOUN
ftr-374	1182	36	allocated	allocate	VERB
ftr-374	1182	37	to	to	ADP
ftr-374	1182	38	the	the	DET
ftr-374	1182	39	contributing	contribute	VERB
ftr-374	1182	40	partner	partner	NOUN
ftr-374	1182	41	.	.	PUNCT
ftr-374	1183	1	”201	”201	ADV
ftr-374	1183	2	this	this	DET
ftr-374	1183	3	provision	provision	NOUN
ftr-374	1183	4	appears	appear	VERB
ftr-374	1183	5	to	to	PART
ftr-374	1183	6	be	be	AUX
ftr-374	1183	7	a	a	DET
ftr-374	1183	8	restrictive	restrictive	ADJ
ftr-374	1183	9	subset	subset	NOUN
ftr-374	1183	10	of	of	ADP
ftr-374	1183	11	section	section	NOUN
ftr-374	1183	12	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1183	13	)	)	PUNCT
ftr-374	1183	14	intended	intend	VERB
ftr-374	1183	15	to	to	PART
ftr-374	1183	16	insure	insure	VERB
ftr-374	1183	17	that	that	SCONJ
ftr-374	1183	18	a	a	DET
ftr-374	1183	19	built	build	VERB
ftr-374	1183	20	-	-	PUNCT
ftr-374	1183	21	in	in	ADP
ftr-374	1183	22	loss	loss	NOUN
ftr-374	1183	23	can	can	AUX
ftr-374	1183	24	be	be	AUX
ftr-374	1183	25	taken	take	VERB
ftr-374	1183	26	into	into	ADP
ftr-374	1183	27	account	account	NOUN
ftr-374	1183	28	only	only	ADV
ftr-374	1183	29	by	by	ADP
ftr-374	1183	30	the	the	DET
ftr-374	1183	31	contributing	contribute	VERB
ftr-374	1183	32	partner	partner	NOUN
ftr-374	1183	33	.	.	PUNCT
ftr-374	1184	1	section	section	NOUN
ftr-374	1184	2	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1184	3	)	)	PUNCT
ftr-374	1184	4	adds	add	VERB
ftr-374	1184	5	an	an	DET
ftr-374	1184	6	additional	additional	ADJ
ftr-374	1184	7	rule	rule	NOUN
ftr-374	1184	8	that	that	PRON
ftr-374	1184	9	provides	provide	VERB
ftr-374	1184	10	,	,	PUNCT
ftr-374	1184	11	“	"	PUNCT
ftr-374	1184	12	except	except	SCONJ
ftr-374	1184	13	as	as	SCONJ
ftr-374	1184	14	provided	provide	VERB
ftr-374	1184	15	in	in	ADP
ftr-374	1184	16	regulations	regulation	NOUN
ftr-374	1184	17	,	,	PUNCT
ftr-374	1184	18	in	in	ADP
ftr-374	1184	19	determining	determine	VERB
ftr-374	1184	20	the	the	DET
ftr-374	1184	21	amount	amount	NOUN
ftr-374	1184	22	of	of	ADP
ftr-374	1184	23	items	item	NOUN
ftr-374	1184	24	allocated	allocate	VERB
ftr-374	1184	25	to	to	ADP
ftr-374	1184	26	other	other	ADJ
ftr-374	1184	27	partners	partner	NOUN
ftr-374	1184	28	,	,	PUNCT
ftr-374	1184	29	the	the	DET
ftr-374	1184	30	basis	basis	NOUN
ftr-374	1184	31	of	of	ADP
ftr-374	1184	32	the	the	DET
ftr-374	1184	33	contributed	contribute	VERB
ftr-374	1184	34	property	property	NOUN
ftr-374	1184	35	in	in	ADP
ftr-374	1184	36	the	the	DET
ftr-374	1184	37	hands	hand	NOUN
ftr-374	1184	38	of	of	ADP
ftr-374	1184	39	the	the	DET
ftr-374	1184	40	partnership	partnership	NOUN
ftr-374	1184	41	shall	shall	AUX
ftr-374	1184	42	be	be	AUX
ftr-374	1184	43	treated	treat	VERB
ftr-374	1184	44	as	as	ADP
ftr-374	1184	45	being	be	AUX
ftr-374	1184	46	equal	equal	ADJ
ftr-374	1184	47	to	to	ADP
ftr-374	1184	48	its	its	PRON
ftr-374	1184	49	fair	fair	ADJ
ftr-374	1184	50	market	market	NOUN
ftr-374	1184	51	value	value	NOUN
ftr-374	1184	52	at	at	ADP
ftr-374	1184	53	the	the	DET
ftr-374	1184	54	time	time	NOUN
ftr-374	1184	55	of	of	ADP
ftr-374	1184	56	contribution	contribution	NOUN
ftr-374	1184	57	.	.	PUNCT
ftr-374	1184	58	”	"	PUNCT
ftr-374	1185	1	this	this	DET
ftr-374	1185	2	provision	provision	NOUN
ftr-374	1185	3	buttresses	buttress	VERB
ftr-374	1185	4	the	the	DET
ftr-374	1185	5	rule	rule	NOUN
ftr-374	1185	6	that	that	SCONJ
ftr-374	1185	7	only	only	ADV
ftr-374	1185	8	the	the	DET
ftr-374	1185	9	contributing	contribute	VERB
ftr-374	1185	10	partner	partner	NOUN
ftr-374	1185	11	may	may	AUX
ftr-374	1185	12	take	take	VERB
ftr-374	1185	13	into	into	ADP
ftr-374	1185	14	account	account	NOUN
ftr-374	1185	15	a	a	DET
ftr-374	1185	16	precontribution	precontribution	NOUN
ftr-374	1185	17	built	build	VERB
ftr-374	1185	18	-	-	PUNCT
ftr-374	1185	19	in	in	ADP
ftr-374	1185	20	loss	loss	NOUN
ftr-374	1185	21	,	,	PUNCT
ftr-374	1185	22	but	but	CCONJ
ftr-374	1185	23	has	have	VERB
ftr-374	1185	24	additional	additional	ADJ
ftr-374	1185	25	implications	implication	NOUN
ftr-374	1185	26	.	.	PUNCT
ftr-374	1186	1	section	section	NOUN
ftr-374	1186	2	704(c)(1)(c	704(c)(1)(c	NUM
ftr-374	1186	3	)	)	PUNCT
ftr-374	1186	4	is	be	AUX
ftr-374	1186	5	clear	clear	ADJ
ftr-374	1186	6	in	in	ADP
ftr-374	1186	7	its	its	PRON
ftr-374	1186	8	limitation	limitation	NOUN
ftr-374	1186	9	of	of	ADP
ftr-374	1186	10	built	build	VERB
ftr-374	1186	11	-	-	PUNCT
ftr-374	1186	12	in	in	ADP
ftr-374	1186	13	loss	loss	NOUN
ftr-374	1186	14	to	to	ADP
ftr-374	1186	15	the	the	DET
ftr-374	1186	16	partner	partner	NOUN
ftr-374	1186	17	who	who	PRON
ftr-374	1186	18	contributed	contribute	VERB
ftr-374	1186	19	built	build	VERB
ftr-374	1186	20	-	-	PUNCT
ftr-374	1186	21	in	in	ADP
ftr-374	1186	22	loss	loss	NOUN
ftr-374	1186	23	property	property	NOUN
ftr-374	1186	24	.	.	PUNCT
ftr-374	1187	1	this	this	DET
ftr-374	1187	2	rule	rule	NOUN
ftr-374	1187	3	is	be	AUX
ftr-374	1187	4	consistent	consistent	ADJ
ftr-374	1187	5	with	with	ADP
ftr-374	1187	6	section	section	NOUN
ftr-374	1187	7	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1187	8	)	)	PUNCT
ftr-374	1187	9	and	and	CCONJ
ftr-374	1187	10	does	do	AUX
ftr-374	1187	11	not	not	PART
ftr-374	1187	12	appear	appear	VERB
ftr-374	1187	13	to	to	PART
ftr-374	1187	14	change	change	VERB
ftr-374	1187	15	the	the	DET
ftr-374	1187	16	allocation	allocation	NOUN
ftr-374	1187	17	rules	rule	NOUN
ftr-374	1187	18	of	of	ADP
ftr-374	1187	19	199	199	NUM
ftr-374	1187	20	.	.	PUNCT
ftr-374	1188	1	part	part	PROPN
ftr-374	1188	2	iii	iii	PROPN
ftr-374	1188	3	,	,	PUNCT
ftr-374	1188	4	supra	supra	NOUN
ftr-374	1188	5	,	,	PUNCT
ftr-374	1188	6	beginning	begin	VERB
ftr-374	1188	7	at	at	ADP
ftr-374	1188	8	note	note	NOUN
ftr-374	1188	9	39	39	NUM
ftr-374	1188	10	.	.	PUNCT
ftr-374	1189	1	200	200	NUM
ftr-374	1189	2	.	.	PUNCT
ftr-374	1190	1	american	american	ADJ
ftr-374	1190	2	jobs	jobs	PROPN
ftr-374	1190	3	creation	creation	PROPN
ftr-374	1190	4	act	act	NOUN
ftr-374	1190	5	of	of	ADP
ftr-374	1190	6	2004	2004	NUM
ftr-374	1190	7	,	,	PUNCT
ftr-374	1190	8	pub.l	pub.l	PROPN
ftr-374	1190	9	.	.	PUNCT
ftr-374	1191	1	no	no	INTJ
ftr-374	1191	2	.	.	NOUN
ftr-374	1192	1	108	108	NUM
ftr-374	1192	2	-	-	SYM
ftr-374	1192	3	357	357	NUM
ftr-374	1192	4	,	,	PUNCT
ftr-374	1193	1	§	§	PROPN
ftr-374	1193	2	833(c	833(c	PROPN
ftr-374	1193	3	)	)	PUNCT
ftr-374	1193	4	,	,	PUNCT
ftr-374	1193	5	118	118	NUM
ftr-374	1193	6	stat	stat	NOUN
ftr-374	1193	7	.	.	PUNCT
ftr-374	1194	1	1589	1589	NUM
ftr-374	1194	2	(	(	PUNCT
ftr-374	1194	3	2004	2004	NUM
ftr-374	1194	4	)	)	PUNCT
ftr-374	1194	5	.	.	PUNCT
ftr-374	1195	1	section	section	NOUN
ftr-374	1195	2	704(c)(1)(c	704(c)(1)(c	NUM
ftr-374	1195	3	)	)	PUNCT
ftr-374	1195	4	is	be	AUX
ftr-374	1195	5	applicable	applicable	ADJ
ftr-374	1195	6	to	to	ADP
ftr-374	1195	7	contributions	contribution	NOUN
ftr-374	1195	8	after	after	ADP
ftr-374	1195	9	oct	oct	PROPN
ftr-374	1195	10	.	.	PROPN
ftr-374	1195	11	22	22	NUM
ftr-374	1195	12	,	,	PUNCT
ftr-374	1195	13	2004	2004	NUM
ftr-374	1195	14	.	.	PUNCT
ftr-374	1196	1	201	201	NUM
ftr-374	1196	2	.	.	PUNCT
ftr-374	1197	1	for	for	ADP
ftr-374	1197	2	purposes	purpose	NOUN
ftr-374	1197	3	of	of	ADP
ftr-374	1197	4	subparagraph	subparagraph	NOUN
ftr-374	1197	5	(	(	PUNCT
ftr-374	1197	6	c	c	NOUN
ftr-374	1197	7	)	)	PUNCT
ftr-374	1197	8	,	,	PUNCT
ftr-374	1197	9	the	the	DET
ftr-374	1197	10	term	term	NOUN
ftr-374	1197	11	“	"	PUNCT
ftr-374	1197	12	built	build	VERB
ftr-374	1197	13	-	-	PUNCT
ftr-374	1197	14	in	in	ADP
ftr-374	1197	15	loss	loss	NOUN
ftr-374	1197	16	”	"	PUNCT
ftr-374	1197	17	means	mean	VERB
ftr-374	1197	18	the	the	DET
ftr-374	1197	19	excess	excess	NOUN
ftr-374	1197	20	of	of	ADP
ftr-374	1197	21	the	the	DET
ftr-374	1197	22	adjusted	adjusted	ADJ
ftr-374	1197	23	basis	basis	NOUN
ftr-374	1197	24	of	of	ADP
ftr-374	1197	25	the	the	DET
ftr-374	1197	26	property	property	NOUN
ftr-374	1197	27	(	(	PUNCT
ftr-374	1197	28	determined	determine	VERB
ftr-374	1197	29	without	without	ADP
ftr-374	1197	30	regard	regard	NOUN
ftr-374	1197	31	to	to	ADP
ftr-374	1197	32	subparagraph	subparagraph	NOUN
ftr-374	1197	33	(	(	PUNCT
ftr-374	1197	34	c)(ii	c)(ii	NOUN
ftr-374	1197	35	)	)	PUNCT
ftr-374	1197	36	)	)	PUNCT
ftr-374	1197	37	over	over	ADP
ftr-374	1197	38	its	its	PRON
ftr-374	1197	39	fair	fair	ADJ
ftr-374	1197	40	market	market	NOUN
ftr-374	1197	41	value	value	NOUN
ftr-374	1197	42	at	at	ADP
ftr-374	1197	43	the	the	DET
ftr-374	1197	44	time	time	NOUN
ftr-374	1197	45	of	of	ADP
ftr-374	1197	46	contribution	contribution	NOUN
ftr-374	1197	47	.	.	PUNCT
ftr-374	1198	1	irc	irc	PROPN
ftr-374	1198	2	§	§	PROPN
ftr-374	1198	3	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-374	1198	4	)	)	PUNCT
ftr-374	1198	5	,	,	PUNCT
ftr-374	1198	6	flush	flush	ADJ
ftr-374	1198	7	language	language	NOUN
ftr-374	1198	8	.	.	PUNCT
ftr-374	1199	1	662	662	NUM
ftr-374	1199	2	florida	florida	PROPN
ftr-374	1199	3	tax	tax	NOUN
ftr-374	1199	4	review	review	NOUN
ftr-374	1199	5	[	[	X
ftr-374	1199	6	vol	vol	NOUN
ftr-374	1199	7	.	.	PUNCT
ftr-374	1199	8	9:6	9:6	NUM
ftr-374	1199	9	that	that	DET
ftr-374	1199	10	section	section	NOUN
ftr-374	1199	11	.	.	PUNCT
ftr-374	1200	1	the	the	DET
ftr-374	1200	2	second	second	ADJ
ftr-374	1200	3	part	part	NOUN
ftr-374	1200	4	of	of	ADP
ftr-374	1200	5	the	the	DET
ftr-374	1200	6	limitation	limitation	NOUN
ftr-374	1200	7	,	,	PUNCT
ftr-374	1200	8	the	the	DET
ftr-374	1200	9	provision	provision	NOUN
ftr-374	1200	10	limiting	limit	VERB
ftr-374	1200	11	basis	basis	NOUN
ftr-374	1200	12	of	of	ADP
ftr-374	1200	13	the	the	DET
ftr-374	1200	14	non	non	ADJ
ftr-374	1200	15	-	-	ADJ
ftr-374	1200	16	contributing	contribute	VERB
ftr-374	1200	17	partners	partner	NOUN
ftr-374	1200	18	to	to	ADP
ftr-374	1200	19	fair	fair	ADJ
ftr-374	1200	20	market	market	NOUN
ftr-374	1200	21	value	value	NOUN
ftr-374	1200	22	at	at	ADP
ftr-374	1200	23	the	the	DET
ftr-374	1200	24	time	time	NOUN
ftr-374	1200	25	of	of	ADP
ftr-374	1200	26	the	the	DET
ftr-374	1200	27	contribution	contribution	NOUN
ftr-374	1200	28	,	,	PUNCT
ftr-374	1200	29	raises	raise	VERB
ftr-374	1200	30	some	some	DET
ftr-374	1200	31	questions	question	NOUN
ftr-374	1200	32	that	that	PRON
ftr-374	1200	33	may	may	AUX
ftr-374	1200	34	ultimately	ultimately	ADV
ftr-374	1200	35	be	be	AUX
ftr-374	1200	36	resolved	resolve	VERB
ftr-374	1200	37	by	by	ADP
ftr-374	1200	38	the	the	DET
ftr-374	1200	39	exercise	exercise	NOUN
ftr-374	1200	40	of	of	ADP
ftr-374	1200	41	the	the	DET
ftr-374	1200	42	regulatory	regulatory	ADJ
ftr-374	1200	43	authority	authority	NOUN
ftr-374	1200	44	provided	provide	VERB
ftr-374	1200	45	by	by	ADP
ftr-374	1200	46	its	its	PRON
ftr-374	1200	47	terms	term	NOUN
ftr-374	1200	48	.	.	PUNCT
ftr-374	1201	1	while	while	SCONJ
ftr-374	1201	2	the	the	DET
ftr-374	1201	3	contributing	contribute	VERB
ftr-374	1201	4	partner	partner	NOUN
ftr-374	1201	5	remains	remain	VERB
ftr-374	1201	6	a	a	DET
ftr-374	1201	7	member	member	NOUN
ftr-374	1201	8	of	of	ADP
ftr-374	1201	9	the	the	DET
ftr-374	1201	10	partnership	partnership	NOUN
ftr-374	1201	11	,	,	PUNCT
ftr-374	1201	12	application	application	NOUN
ftr-374	1201	13	of	of	ADP
ftr-374	1201	14	section	section	NOUN
ftr-374	1201	15	704(c)(1)(c)(i	704(c)(1)(c)(i	NUM
ftr-374	1201	16	)	)	PUNCT
ftr-374	1201	17	prevents	prevent	VERB
ftr-374	1201	18	the	the	DET
ftr-374	1201	19	transfer	transfer	NOUN
ftr-374	1201	20	of	of	ADP
ftr-374	1201	21	built	build	VERB
ftr-374	1201	22	-	-	PUNCT
ftr-374	1201	23	in	in	ADP
ftr-374	1201	24	loss	loss	NOUN
ftr-374	1201	25	or	or	CCONJ
ftr-374	1201	26	excess	excess	ADJ
ftr-374	1201	27	depreciation	depreciation	NOUN
ftr-374	1201	28	to	to	ADP
ftr-374	1201	29	other	other	ADJ
ftr-374	1201	30	partners	partner	NOUN
ftr-374	1201	31	,	,	PUNCT
ftr-374	1201	32	as	as	SCONJ
ftr-374	1201	33	does	do	VERB
ftr-374	1201	34	section	section	NOUN
ftr-374	1201	35	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1201	36	)	)	PUNCT
ftr-374	1201	37	.	.	PUNCT
ftr-374	1202	1	indeed	indeed	ADV
ftr-374	1202	2	,	,	PUNCT
ftr-374	1202	3	in	in	ADP
ftr-374	1202	4	the	the	DET
ftr-374	1202	5	hierarchy	hierarchy	NOUN
ftr-374	1202	6	of	of	ADP
ftr-374	1202	7	the	the	DET
ftr-374	1202	8	code	code	NOUN
ftr-374	1202	9	,	,	PUNCT
ftr-374	1202	10	section	section	NOUN
ftr-374	1202	11	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1202	12	)	)	PUNCT
ftr-374	1202	13	should	should	AUX
ftr-374	1202	14	be	be	AUX
ftr-374	1202	15	controlling	control	VERB
ftr-374	1202	16	with	with	ADP
ftr-374	1202	17	respect	respect	NOUN
ftr-374	1202	18	to	to	ADP
ftr-374	1202	19	allocations	allocation	NOUN
ftr-374	1202	20	attributable	attributable	ADJ
ftr-374	1202	21	to	to	ADP
ftr-374	1202	22	either	either	CCONJ
ftr-374	1202	23	built	build	VERB
ftr-374	1202	24	-	-	PUNCT
ftr-374	1202	25	in	in	ADP
ftr-374	1202	26	gain	gain	NOUN
ftr-374	1202	27	or	or	CCONJ
ftr-374	1202	28	built	build	VERB
ftr-374	1202	29	-	-	PUNCT
ftr-374	1202	30	in	in	ADP
ftr-374	1202	31	loss	loss	NOUN
ftr-374	1202	32	property	property	NOUN
ftr-374	1202	33	.	.	PUNCT
ftr-374	1203	1	however	however	ADV
ftr-374	1203	2	,	,	PUNCT
ftr-374	1203	3	as	as	SCONJ
ftr-374	1203	4	is	be	AUX
ftr-374	1203	5	discussed	discuss	VERB
ftr-374	1203	6	below	below	ADV
ftr-374	1203	7	in	in	ADP
ftr-374	1203	8	the	the	DET
ftr-374	1203	9	context	context	NOUN
ftr-374	1203	10	of	of	ADP
ftr-374	1203	11	the	the	DET
ftr-374	1203	12	examples	example	NOUN
ftr-374	1203	13	,	,	PUNCT
ftr-374	1203	14	even	even	ADV
ftr-374	1203	15	while	while	SCONJ
ftr-374	1203	16	the	the	DET
ftr-374	1203	17	contributing	contribute	VERB
ftr-374	1203	18	partner	partner	NOUN
ftr-374	1203	19	remains	remain	VERB
ftr-374	1203	20	in	in	ADP
ftr-374	1203	21	the	the	DET
ftr-374	1203	22	partnership	partnership	NOUN
ftr-374	1203	23	,	,	PUNCT
ftr-374	1203	24	independent	independent	ADJ
ftr-374	1203	25	application	application	NOUN
ftr-374	1203	26	of	of	ADP
ftr-374	1203	27	section	section	NOUN
ftr-374	1203	28	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1203	29	)	)	PUNCT
ftr-374	1203	30	may	may	AUX
ftr-374	1203	31	create	create	VERB
ftr-374	1203	32	realized	realize	VERB
ftr-374	1203	33	gain	gain	NOUN
ftr-374	1203	34	by	by	ADP
ftr-374	1203	35	the	the	DET
ftr-374	1203	36	noncontributing	noncontributing	PROPN
ftr-374	1203	37	partners	partner	NOUN
ftr-374	1203	38	on	on	ADP
ftr-374	1203	39	the	the	DET
ftr-374	1203	40	disposition	disposition	NOUN
ftr-374	1203	41	of	of	ADP
ftr-374	1203	42	built	build	VERB
ftr-374	1203	43	-	-	PUNCT
ftr-374	1203	44	in	in	ADP
ftr-374	1203	45	loss	loss	NOUN
ftr-374	1203	46	property	property	NOUN
ftr-374	1203	47	.	.	PUNCT
ftr-374	1204	1	this	this	PRON
ftr-374	1204	2	does	do	AUX
ftr-374	1204	3	not	not	PART
ftr-374	1204	4	appear	appear	VERB
ftr-374	1204	5	to	to	PART
ftr-374	1204	6	be	be	AUX
ftr-374	1204	7	an	an	DET
ftr-374	1204	8	intended	intend	VERB
ftr-374	1204	9	result	result	NOUN
ftr-374	1204	10	.	.	PUNCT
ftr-374	1205	1	section	section	NOUN
ftr-374	1205	2	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1205	3	)	)	PUNCT
ftr-374	1205	4	should	should	AUX
ftr-374	1205	5	be	be	AUX
ftr-374	1205	6	read	read	VERB
ftr-374	1205	7	to	to	PART
ftr-374	1205	8	require	require	VERB
ftr-374	1205	9	all	all	DET
ftr-374	1205	10	allocations	allocation	NOUN
ftr-374	1205	11	of	of	ADP
ftr-374	1205	12	loss	loss	NOUN
ftr-374	1205	13	attributable	attributable	ADJ
ftr-374	1205	14	to	to	PART
ftr-374	1205	15	contributed	contribute	VERB
ftr-374	1205	16	built	build	VERB
ftr-374	1205	17	-	-	PUNCT
ftr-374	1205	18	in	in	ADP
ftr-374	1205	19	loss	loss	NOUN
ftr-374	1205	20	property	property	NOUN
ftr-374	1205	21	be	be	AUX
ftr-374	1205	22	made	make	VERB
ftr-374	1205	23	to	to	ADP
ftr-374	1205	24	the	the	DET
ftr-374	1205	25	contributing	contribute	VERB
ftr-374	1205	26	partner	partner	NOUN
ftr-374	1205	27	as	as	ADV
ftr-374	1205	28	long	long	ADV
ftr-374	1205	29	as	as	SCONJ
ftr-374	1205	30	the	the	DET
ftr-374	1205	31	partner	partner	NOUN
ftr-374	1205	32	remains	remain	VERB
ftr-374	1205	33	in	in	ADP
ftr-374	1205	34	the	the	DET
ftr-374	1205	35	partnership	partnership	NOUN
ftr-374	1205	36	.	.	PUNCT
ftr-374	1206	1	section	section	NOUN
ftr-374	1206	2	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1206	3	)	)	PUNCT
ftr-374	1206	4	should	should	AUX
ftr-374	1206	5	come	come	VERB
ftr-374	1206	6	into	into	ADP
ftr-374	1206	7	play	play	NOUN
ftr-374	1206	8	to	to	PART
ftr-374	1206	9	adjust	adjust	VERB
ftr-374	1206	10	the	the	DET
ftr-374	1206	11	basis	basis	NOUN
ftr-374	1206	12	of	of	ADP
ftr-374	1206	13	contributed	contribute	VERB
ftr-374	1206	14	built	build	VERB
ftr-374	1206	15	-	-	PUNCT
ftr-374	1206	16	in	in	ADP
ftr-374	1206	17	loss	loss	NOUN
ftr-374	1206	18	property	property	NOUN
ftr-374	1206	19	with	with	ADP
ftr-374	1206	20	respect	respect	NOUN
ftr-374	1206	21	to	to	ADP
ftr-374	1206	22	other	other	ADJ
ftr-374	1206	23	partners	partner	NOUN
ftr-374	1206	24	only	only	ADV
ftr-374	1206	25	if	if	SCONJ
ftr-374	1206	26	allocations	allocation	NOUN
ftr-374	1206	27	to	to	ADP
ftr-374	1206	28	the	the	DET
ftr-374	1206	29	contributing	contribute	VERB
ftr-374	1206	30	partner	partner	NOUN
ftr-374	1206	31	are	be	AUX
ftr-374	1206	32	not	not	PART
ftr-374	1206	33	possible	possible	ADJ
ftr-374	1206	34	because	because	SCONJ
ftr-374	1206	35	the	the	DET
ftr-374	1206	36	partner	partner	NOUN
ftr-374	1206	37	has	have	AUX
ftr-374	1206	38	left	leave	VERB
ftr-374	1206	39	the	the	DET
ftr-374	1206	40	partnership	partnership	NOUN
ftr-374	1206	41	.	.	PUNCT
ftr-374	1207	1	these	these	DET
ftr-374	1207	2	propositions	proposition	NOUN
ftr-374	1207	3	are	be	AUX
ftr-374	1207	4	not	not	PART
ftr-374	1207	5	clear	clear	ADJ
ftr-374	1207	6	from	from	ADP
ftr-374	1207	7	the	the	DET
ftr-374	1207	8	face	face	NOUN
ftr-374	1207	9	of	of	ADP
ftr-374	1207	10	the	the	DET
ftr-374	1207	11	statute	statute	NOUN
ftr-374	1207	12	,	,	PUNCT
ftr-374	1207	13	however	however	ADV
ftr-374	1207	14	.	.	PUNCT
ftr-374	1208	1	b.	b.	PROPN
ftr-374	1208	2	allocations	allocation	NOUN
ftr-374	1208	3	of	of	ADP
ftr-374	1208	4	built	build	VERB
ftr-374	1208	5	-	-	PUNCT
ftr-374	1208	6	in	in	ADP
ftr-374	1208	7	loss	loss	NOUN
ftr-374	1208	8	in	in	ADP
ftr-374	1208	9	general	general	ADJ
ftr-374	1208	10	,	,	PUNCT
ftr-374	1208	11	under	under	ADP
ftr-374	1208	12	both	both	DET
ftr-374	1208	13	section	section	NOUN
ftr-374	1208	14	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1208	15	)	)	PUNCT
ftr-374	1208	16	and	and	CCONJ
ftr-374	1208	17	(	(	PUNCT
ftr-374	1208	18	c	c	NOUN
ftr-374	1208	19	)	)	PUNCT
ftr-374	1208	20	,	,	PUNCT
ftr-374	1208	21	allocations	allocation	NOUN
ftr-374	1208	22	of	of	ADP
ftr-374	1208	23	recognized	recognize	VERB
ftr-374	1208	24	built	build	VERB
ftr-374	1208	25	-	-	PUNCT
ftr-374	1208	26	in	in	ADP
ftr-374	1208	27	loss	loss	NOUN
ftr-374	1208	28	attributable	attributable	ADJ
ftr-374	1208	29	to	to	ADP
ftr-374	1208	30	contributed	contribute	VERB
ftr-374	1208	31	property	property	NOUN
ftr-374	1208	32	are	be	AUX
ftr-374	1208	33	the	the	DET
ftr-374	1208	34	same	same	ADJ
ftr-374	1208	35	as	as	ADP
ftr-374	1208	36	allocations	allocation	NOUN
ftr-374	1208	37	of	of	ADP
ftr-374	1208	38	built	build	VERB
ftr-374	1208	39	-	-	PUNCT
ftr-374	1208	40	in	in	ADP
ftr-374	1208	41	gain	gain	NOUN
ftr-374	1208	42	.	.	PUNCT
ftr-374	1209	1	example	example	NOUN
ftr-374	1209	2	15a	15a	PROPN
ftr-374	1209	3	assume	assume	VERB
ftr-374	1209	4	that	that	SCONJ
ftr-374	1209	5	a	a	DET
ftr-374	1209	6	,	,	PUNCT
ftr-374	1209	7	b	b	NOUN
ftr-374	1209	8	,	,	PUNCT
ftr-374	1209	9	and	and	CCONJ
ftr-374	1209	10	c	c	PROPN
ftr-374	1209	11	form	form	VERB
ftr-374	1209	12	a	a	DET
ftr-374	1209	13	partnership	partnership	NOUN
ftr-374	1209	14	to	to	PART
ftr-374	1209	15	which	which	PRON
ftr-374	1209	16	a	a	PRON
ftr-374	1209	17	contributes	contribute	VERB
ftr-374	1209	18	$	$	SYM
ftr-374	1209	19	100,000	100,000	NUM
ftr-374	1209	20	in	in	ADP
ftr-374	1209	21	cash	cash	NOUN
ftr-374	1209	22	,	,	PUNCT
ftr-374	1209	23	b	b	NOUN
ftr-374	1209	24	contributes	contribute	VERB
ftr-374	1209	25	gainacre	gainacre	NOUN
ftr-374	1209	26	,	,	PUNCT
ftr-374	1209	27	for	for	ADP
ftr-374	1209	28	which	which	PRON
ftr-374	1209	29	b	b	NOUN
ftr-374	1209	30	paid	pay	VERB
ftr-374	1209	31	only	only	ADV
ftr-374	1209	32	$	$	SYM
ftr-374	1209	33	40,000	40,000	NUM
ftr-374	1209	34	but	but	CCONJ
ftr-374	1209	35	which	which	PRON
ftr-374	1209	36	is	be	AUX
ftr-374	1209	37	worth	worth	ADJ
ftr-374	1209	38	$	$	SYM
ftr-374	1209	39	100,000	100,000	NUM
ftr-374	1209	40	,	,	PUNCT
ftr-374	1209	41	and	and	CCONJ
ftr-374	1209	42	c	c	PROPN
ftr-374	1209	43	contributes	contribute	VERB
ftr-374	1209	44	lossacre	lossacre	NOUN
ftr-374	1209	45	,	,	PUNCT
ftr-374	1209	46	for	for	ADP
ftr-374	1209	47	which	which	PRON
ftr-374	1209	48	c	c	PROPN
ftr-374	1209	49	paid	pay	VERB
ftr-374	1209	50	$	$	SYM
ftr-374	1209	51	130,000	130,000	NUM
ftr-374	1209	52	but	but	CCONJ
ftr-374	1209	53	which	which	PRON
ftr-374	1209	54	is	be	AUX
ftr-374	1209	55	worth	worth	ADJ
ftr-374	1209	56	only	only	ADV
ftr-374	1209	57	$	$	SYM
ftr-374	1209	58	100,000	100,000	NUM
ftr-374	1209	59	.	.	PUNCT
ftr-374	1210	1	the	the	DET
ftr-374	1210	2	partnership	partnership	NOUN
ftr-374	1210	3	agreement	agreement	NOUN
ftr-374	1210	4	provides	provide	VERB
ftr-374	1210	5	that	that	SCONJ
ftr-374	1210	6	the	the	DET
ftr-374	1210	7	partners	partner	NOUN
ftr-374	1210	8	will	will	AUX
ftr-374	1210	9	share	share	VERB
ftr-374	1210	10	all	all	DET
ftr-374	1210	11	gains	gain	NOUN
ftr-374	1210	12	and	and	CCONJ
ftr-374	1210	13	losses	loss	NOUN
ftr-374	1210	14	one	one	NUM
ftr-374	1210	15	-	-	PUNCT
ftr-374	1210	16	third	third	NOUN
ftr-374	1210	17	each	each	PRON
ftr-374	1210	18	.	.	PUNCT
ftr-374	1211	1	immediately	immediately	ADV
ftr-374	1211	2	after	after	ADP
ftr-374	1211	3	the	the	DET
ftr-374	1211	4	formation	formation	NOUN
ftr-374	1211	5	of	of	ADP
ftr-374	1211	6	the	the	DET
ftr-374	1211	7	abc	abc	PROPN
ftr-374	1211	8	partnership	partnership	PROPN
ftr-374	1211	9	,	,	PUNCT
ftr-374	1211	10	the	the	DET
ftr-374	1211	11	partnership	partnership	NOUN
ftr-374	1211	12	capital	capital	NOUN
ftr-374	1211	13	account	account	NOUN
ftr-374	1211	14	is	be	AUX
ftr-374	1211	15	follows	follow	VERB
ftr-374	1211	16	:	:	PUNCT
ftr-374	1211	17	assets	asset	NOUN
ftr-374	1211	18	partners	partner	NOUN
ftr-374	1211	19	’	'	PUNCT
ftr-374	1211	20	capital	capital	NOUN
ftr-374	1211	21	accounts	account	NOUN
ftr-374	1211	22	book	book	NOUN
ftr-374	1211	23	value	value	NOUN
ftr-374	1211	24	basis	basis	NOUN
ftr-374	1211	25	book	book	NOUN
ftr-374	1211	26	value	value	NOUN
ftr-374	1211	27	basis	basis	NOUN
ftr-374	1211	28	cash	cash	NOUN
ftr-374	1211	29	$	$	SYM
ftr-374	1211	30	100,000	100,000	NUM
ftr-374	1211	31	$	$	SYM
ftr-374	1211	32	100,000	100,000	NUM
ftr-374	1211	33	a	a	DET
ftr-374	1211	34	$	$	SYM
ftr-374	1211	35	100,000	100,000	NUM
ftr-374	1211	36	$	$	SYM
ftr-374	1211	37	100,000	100,000	NUM
ftr-374	1211	38	gainacre	gainacre	VERB
ftr-374	1211	39	$	$	SYM
ftr-374	1211	40	100,000	100,000	NUM
ftr-374	1211	41	$	$	SYM
ftr-374	1211	42	40,000	40,000	NUM
ftr-374	1211	43	b	b	NUM
ftr-374	1211	44	$	$	SYM
ftr-374	1211	45	100,000	100,000	NUM
ftr-374	1211	46	$	$	SYM
ftr-374	1211	47	40,000	40,000	NUM
ftr-374	1211	48	lossacre	lossacre	ADJ
ftr-374	1211	49	$	$	SYM
ftr-374	1211	50	100,000	100,000	NUM
ftr-374	1211	51	$	$	SYM
ftr-374	1211	52	130,000	130,000	NUM
ftr-374	1211	53	c	c	NOUN
ftr-374	1211	54	$	$	SYM
ftr-374	1211	55	100,000	100,000	NUM
ftr-374	1211	56	$	$	SYM
ftr-374	1211	57	130,000	130,000	NUM
ftr-374	1211	58	$	$	SYM
ftr-374	1211	59	300,000	300,000	NUM
ftr-374	1211	60	$	$	SYM
ftr-374	1211	61	270,000	270,000	NUM
ftr-374	1211	62	$	$	SYM
ftr-374	1211	63	300,000	300,000	NUM
ftr-374	1211	64	$	$	SYM
ftr-374	1211	65	270,000	270,000	NUM
ftr-374	1211	66	if	if	SCONJ
ftr-374	1211	67	the	the	DET
ftr-374	1211	68	partnership	partnership	NOUN
ftr-374	1211	69	sells	sell	VERB
ftr-374	1211	70	lossacre	lossacre	NOUN
ftr-374	1211	71	for	for	ADP
ftr-374	1211	72	$	$	SYM
ftr-374	1211	73	100,000	100,000	NUM
ftr-374	1211	74	,	,	PUNCT
ftr-374	1211	75	its	its	PRON
ftr-374	1211	76	book	book	NOUN
ftr-374	1211	77	value	value	NOUN
ftr-374	1211	78	,	,	PUNCT
ftr-374	1211	79	the	the	DET
ftr-374	1211	80	$	$	SYM
ftr-374	1211	81	30,000	30,000	NUM
ftr-374	1211	82	2009	2009	NUM
ftr-374	1211	83	]	]	PUNCT
ftr-374	1211	84	built	build	VERB
ftr-374	1211	85	-	-	PUNCT
ftr-374	1211	86	in	in	ADP
ftr-374	1211	87	gain	gain	NOUN
ftr-374	1211	88	and	and	CCONJ
ftr-374	1211	89	built	build	VERB
ftr-374	1211	90	-	-	PUNCT
ftr-374	1211	91	in	in	ADP
ftr-374	1211	92	loss	loss	NOUN
ftr-374	1211	93	663	663	NUM
ftr-374	1211	94	partnership	partnership	NOUN
ftr-374	1211	95	tax	tax	NOUN
ftr-374	1211	96	loss	loss	NOUN
ftr-374	1211	97	must	must	AUX
ftr-374	1211	98	be	be	AUX
ftr-374	1211	99	allocated	allocate	VERB
ftr-374	1211	100	entirely	entirely	ADV
ftr-374	1211	101	to	to	ADP
ftr-374	1211	102	c	c	PROPN
ftr-374	1211	103	under	under	ADP
ftr-374	1211	104	§	§	PROPN
ftr-374	1211	105	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1211	106	)	)	PUNCT
ftr-374	1211	107	and	and	CCONJ
ftr-374	1211	108	(	(	PUNCT
ftr-374	1211	109	c)(i	c)(i	PROPN
ftr-374	1211	110	)	)	PUNCT
ftr-374	1211	111	.	.	PUNCT
ftr-374	1212	1	the	the	DET
ftr-374	1212	2	resulting	result	VERB
ftr-374	1212	3	partnership	partnership	NOUN
ftr-374	1212	4	capital	capital	NOUN
ftr-374	1212	5	account	account	NOUN
ftr-374	1212	6	is	be	AUX
ftr-374	1212	7	as	as	SCONJ
ftr-374	1212	8	follows	follow	VERB
ftr-374	1212	9	:	:	PUNCT
ftr-374	1212	10	assets	asset	NOUN
ftr-374	1212	11	partners	partner	NOUN
ftr-374	1212	12	’	'	PUNCT
ftr-374	1212	13	capital	capital	NOUN
ftr-374	1212	14	accounts	account	NOUN
ftr-374	1212	15	book	book	NOUN
ftr-374	1212	16	value	value	NOUN
ftr-374	1212	17	basis	basis	NOUN
ftr-374	1212	18	book	book	NOUN
ftr-374	1212	19	value	value	NOUN
ftr-374	1212	20	basis	basis	NOUN
ftr-374	1212	21	cash	cash	NOUN
ftr-374	1212	22	$	$	SYM
ftr-374	1212	23	100,000	100,000	NUM
ftr-374	1212	24	$	$	SYM
ftr-374	1212	25	100,000	100,000	NUM
ftr-374	1212	26	a	a	DET
ftr-374	1212	27	$	$	SYM
ftr-374	1212	28	100,000	100,000	NUM
ftr-374	1212	29	$	$	SYM
ftr-374	1212	30	100,000	100,000	NUM
ftr-374	1212	31	gainacre	gainacre	VERB
ftr-374	1212	32	$	$	SYM
ftr-374	1212	33	100,000	100,000	NUM
ftr-374	1212	34	$	$	SYM
ftr-374	1212	35	40,000	40,000	NUM
ftr-374	1212	36	b	b	NUM
ftr-374	1212	37	$	$	SYM
ftr-374	1212	38	100,000	100,000	NUM
ftr-374	1212	39	$	$	SYM
ftr-374	1212	40	40,000	40,000	NUM
ftr-374	1212	41	lossacre	lossacre	NOUN
ftr-374	1212	42	/	/	SYM
ftr-374	1212	43	cash	cash	NOUN
ftr-374	1212	44	$	$	SYM
ftr-374	1212	45	100,000	100,000	NUM
ftr-374	1212	46	$	$	SYM
ftr-374	1212	47	100,000	100,000	NUM
ftr-374	1212	48	c	c	NOUN
ftr-374	1212	49	$	$	SYM
ftr-374	1212	50	100,000	100,000	NUM
ftr-374	1212	51	$	$	SYM
ftr-374	1212	52	100,000	100,000	NUM
ftr-374	1212	53	$	$	SYM
ftr-374	1212	54	300,000	300,000	NUM
ftr-374	1212	55	$	$	SYM
ftr-374	1212	56	240,000	240,000	NUM
ftr-374	1212	57	$	$	SYM
ftr-374	1212	58	300,000	300,000	NUM
ftr-374	1212	59	$	$	SYM
ftr-374	1212	60	240,000	240,000	NUM
ftr-374	1212	61	the	the	DET
ftr-374	1212	62	equality	equality	NOUN
ftr-374	1212	63	between	between	ADP
ftr-374	1212	64	c	c	PROPN
ftr-374	1212	65	’s	’s	PART
ftr-374	1212	66	capital	capital	NOUN
ftr-374	1212	67	account	account	NOUN
ftr-374	1212	68	and	and	CCONJ
ftr-374	1212	69	basis	basis	NOUN
ftr-374	1212	70	indicates	indicate	VERB
ftr-374	1212	71	that	that	SCONJ
ftr-374	1212	72	c	c	NOUN
ftr-374	1212	73	’s	’s	PART
ftr-374	1212	74	precontribution	precontribution	NOUN
ftr-374	1212	75	loss	loss	NOUN
ftr-374	1212	76	has	have	AUX
ftr-374	1212	77	been	be	AUX
ftr-374	1212	78	eliminated	eliminate	VERB
ftr-374	1212	79	with	with	ADP
ftr-374	1212	80	c	c	PROPN
ftr-374	1212	81	’s	’s	PART
ftr-374	1212	82	recognition	recognition	NOUN
ftr-374	1212	83	of	of	ADP
ftr-374	1212	84	the	the	DET
ftr-374	1212	85	loss	loss	NOUN
ftr-374	1212	86	.	.	PUNCT
ftr-374	1213	1	example	example	NOUN
ftr-374	1213	2	15b	15b	NUM
ftr-374	1213	3	if	if	SCONJ
ftr-374	1213	4	the	the	DET
ftr-374	1213	5	partnership	partnership	NOUN
ftr-374	1213	6	in	in	ADP
ftr-374	1213	7	example	example	NOUN
ftr-374	1213	8	15a	15a	NOUN
ftr-374	1213	9	were	be	AUX
ftr-374	1213	10	to	to	PART
ftr-374	1213	11	sell	sell	VERB
ftr-374	1213	12	lossacre	lossacre	NOUN
ftr-374	1213	13	for	for	ADP
ftr-374	1213	14	$	$	SYM
ftr-374	1213	15	85,000	85,000	NUM
ftr-374	1213	16	,	,	PUNCT
ftr-374	1213	17	the	the	DET
ftr-374	1213	18	partnership	partnership	NOUN
ftr-374	1213	19	would	would	AUX
ftr-374	1213	20	have	have	VERB
ftr-374	1213	21	$	$	SYM
ftr-374	1213	22	15,000	15,000	NUM
ftr-374	1213	23	of	of	ADP
ftr-374	1213	24	book	book	NOUN
ftr-374	1213	25	loss	loss	NOUN
ftr-374	1213	26	,	,	PUNCT
ftr-374	1213	27	which	which	PRON
ftr-374	1213	28	is	be	AUX
ftr-374	1213	29	allocated	allocate	VERB
ftr-374	1213	30	equally	equally	ADV
ftr-374	1213	31	among	among	ADP
ftr-374	1213	32	the	the	DET
ftr-374	1213	33	partners	partner	NOUN
ftr-374	1213	34	,	,	PUNCT
ftr-374	1213	35	$	$	SYM
ftr-374	1213	36	5,000	5,000	NUM
ftr-374	1213	37	each	each	PRON
ftr-374	1213	38	.	.	PUNCT
ftr-374	1214	1	a	a	DET
ftr-374	1214	2	portion	portion	NOUN
ftr-374	1214	3	of	of	ADP
ftr-374	1214	4	the	the	DET
ftr-374	1214	5	partnership	partnership	NOUN
ftr-374	1214	6	’s	’s	PART
ftr-374	1214	7	tax	tax	NOUN
ftr-374	1214	8	loss	loss	NOUN
ftr-374	1214	9	(	(	PUNCT
ftr-374	1214	10	$	$	SYM
ftr-374	1214	11	45,000	45,000	NUM
ftr-374	1214	12	)	)	PUNCT
ftr-374	1214	13	is	be	AUX
ftr-374	1214	14	allocated	allocate	VERB
ftr-374	1214	15	equally	equally	ADV
ftr-374	1214	16	to	to	ADP
ftr-374	1214	17	each	each	DET
ftr-374	1214	18	partner	partner	NOUN
ftr-374	1214	19	in	in	ADP
ftr-374	1214	20	accord	accord	NOUN
ftr-374	1214	21	with	with	ADP
ftr-374	1214	22	each	each	DET
ftr-374	1214	23	partner	partner	NOUN
ftr-374	1214	24	’s	’s	PART
ftr-374	1214	25	share	share	NOUN
ftr-374	1214	26	of	of	ADP
ftr-374	1214	27	the	the	DET
ftr-374	1214	28	book	book	NOUN
ftr-374	1214	29	loss	loss	NOUN
ftr-374	1214	30	.	.	PUNCT
ftr-374	1215	1	the	the	DET
ftr-374	1215	2	remaining	remain	VERB
ftr-374	1215	3	$	$	SYM
ftr-374	1215	4	30,000	30,000	NUM
ftr-374	1215	5	of	of	ADP
ftr-374	1215	6	tax	tax	NOUN
ftr-374	1215	7	loss	loss	NOUN
ftr-374	1215	8	is	be	AUX
ftr-374	1215	9	allocated	allocate	VERB
ftr-374	1215	10	to	to	ADP
ftr-374	1215	11	c	c	PROPN
ftr-374	1215	12	under	under	ADP
ftr-374	1215	13	§	§	PROPN
ftr-374	1215	14	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1215	15	)	)	PUNCT
ftr-374	1215	16	.	.	PUNCT
ftr-374	1216	1	this	this	DET
ftr-374	1216	2	allocation	allocation	NOUN
ftr-374	1216	3	is	be	AUX
ftr-374	1216	4	consistent	consistent	ADJ
ftr-374	1216	5	with	with	ADP
ftr-374	1216	6	§	§	PROPN
ftr-374	1216	7	704(c)(1)(c)(i	704(c)(1)(c)(i	NUM
ftr-374	1216	8	)	)	PUNCT
ftr-374	1216	9	in	in	ADP
ftr-374	1216	10	that	that	SCONJ
ftr-374	1216	11	the	the	DET
ftr-374	1216	12	full	full	ADJ
ftr-374	1216	13	$	$	SYM
ftr-374	1216	14	30,000	30,000	NUM
ftr-374	1216	15	pre	pre	ADJ
ftr-374	1216	16	-	-	ADJ
ftr-374	1216	17	contribution	contribution	NOUN
ftr-374	1216	18	loss	loss	NOUN
ftr-374	1216	19	is	be	AUX
ftr-374	1216	20	allocated	allocate	VERB
ftr-374	1216	21	to	to	ADP
ftr-374	1216	22	the	the	DET
ftr-374	1216	23	contributing	contribute	VERB
ftr-374	1216	24	partner	partner	NOUN
ftr-374	1216	25	.	.	PUNCT
ftr-374	1217	1	in	in	ADP
ftr-374	1217	2	addition	addition	NOUN
ftr-374	1217	3	,	,	PUNCT
ftr-374	1217	4	under	under	ADP
ftr-374	1217	5	section	section	NOUN
ftr-374	1217	6	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1217	7	)	)	PUNCT
ftr-374	1217	8	,	,	PUNCT
ftr-374	1217	9	the	the	DET
ftr-374	1217	10	tax	tax	NOUN
ftr-374	1217	11	loss	loss	NOUN
ftr-374	1217	12	allocated	allocate	VERB
ftr-374	1217	13	to	to	ADP
ftr-374	1217	14	each	each	PRON
ftr-374	1217	15	of	of	ADP
ftr-374	1217	16	a	a	PRON
ftr-374	1217	17	and	and	CCONJ
ftr-374	1217	18	b	b	NOUN
ftr-374	1217	19	is	be	AUX
ftr-374	1217	20	consistent	consistent	ADJ
ftr-374	1217	21	with	with	ADP
ftr-374	1217	22	treating	treat	VERB
ftr-374	1217	23	each	each	PRON
ftr-374	1217	24	of	of	ADP
ftr-374	1217	25	them	they	PRON
ftr-374	1217	26	as	as	ADP
ftr-374	1217	27	having	have	VERB
ftr-374	1217	28	a	a	DET
ftr-374	1217	29	basis	basis	NOUN
ftr-374	1217	30	in	in	ADP
ftr-374	1217	31	lossacre	lossacre	NOUN
ftr-374	1217	32	equal	equal	ADJ
ftr-374	1217	33	to	to	ADP
ftr-374	1217	34	its	its	PRON
ftr-374	1217	35	fair	fair	ADJ
ftr-374	1217	36	market	market	NOUN
ftr-374	1217	37	value	value	NOUN
ftr-374	1217	38	at	at	ADP
ftr-374	1217	39	the	the	DET
ftr-374	1217	40	time	time	NOUN
ftr-374	1217	41	of	of	ADP
ftr-374	1217	42	c	c	PROPN
ftr-374	1217	43	’s	’s	PART
ftr-374	1217	44	contribution	contribution	NOUN
ftr-374	1217	45	.	.	PUNCT
ftr-374	1218	1	the	the	DET
ftr-374	1218	2	resulting	result	VERB
ftr-374	1218	3	partnership	partnership	NOUN
ftr-374	1218	4	capital	capital	NOUN
ftr-374	1218	5	account	account	NOUN
ftr-374	1218	6	is	be	AUX
ftr-374	1218	7	as	as	SCONJ
ftr-374	1218	8	follows	follow	VERB
ftr-374	1218	9	:	:	PUNCT
ftr-374	1218	10	assets	asset	NOUN
ftr-374	1218	11	partners	partner	NOUN
ftr-374	1218	12	’	'	PUNCT
ftr-374	1218	13	capital	capital	NOUN
ftr-374	1218	14	accounts	account	NOUN
ftr-374	1218	15	book	book	NOUN
ftr-374	1218	16	value	value	NOUN
ftr-374	1218	17	basis	basis	NOUN
ftr-374	1218	18	book	book	NOUN
ftr-374	1218	19	value	value	NOUN
ftr-374	1218	20	basis	basis	NOUN
ftr-374	1218	21	cash	cash	NOUN
ftr-374	1218	22	$	$	SYM
ftr-374	1218	23	100,000	100,000	NUM
ftr-374	1218	24	$	$	SYM
ftr-374	1218	25	100,000	100,000	NUM
ftr-374	1218	26	a	a	DET
ftr-374	1218	27	$	$	SYM
ftr-374	1218	28	95,000	95,000	NUM
ftr-374	1218	29	$	$	SYM
ftr-374	1218	30	95,000	95,000	NUM
ftr-374	1218	31	gainacre	gainacre	VERB
ftr-374	1218	32	$	$	SYM
ftr-374	1218	33	100,000	100,000	NUM
ftr-374	1218	34	$	$	SYM
ftr-374	1218	35	40,000	40,000	NUM
ftr-374	1218	36	b	b	NUM
ftr-374	1218	37	$	$	SYM
ftr-374	1218	38	95,000	95,000	NUM
ftr-374	1218	39	$	$	SYM
ftr-374	1218	40	35,000	35,000	NUM
ftr-374	1218	41	lossacre	lossacre	NOUN
ftr-374	1218	42	/	/	SYM
ftr-374	1218	43	cash	cash	NOUN
ftr-374	1219	1	$	$	SYM
ftr-374	1219	2	85,000	85,000	NUM
ftr-374	1219	3	$	$	SYM
ftr-374	1219	4	85,000	85,000	NUM
ftr-374	1219	5	c	c	NOUN
ftr-374	1219	6	$	$	SYM
ftr-374	1219	7	95,000	95,000	NUM
ftr-374	1219	8	$	$	SYM
ftr-374	1219	9	95,000	95,000	NUM
ftr-374	1219	10	$	$	SYM
ftr-374	1219	11	285,000	285,000	NUM
ftr-374	1219	12	$	$	SYM
ftr-374	1219	13	225,000	225,000	NUM
ftr-374	1219	14	$	$	SYM
ftr-374	1219	15	285,000	285,000	NUM
ftr-374	1219	16	$	$	SYM
ftr-374	1219	17	225,000	225,000	NUM
ftr-374	1219	18	again	again	ADV
ftr-374	1220	1	,	,	PUNCT
ftr-374	1220	2	the	the	DET
ftr-374	1220	3	allocation	allocation	NOUN
ftr-374	1220	4	eliminates	eliminate	VERB
ftr-374	1220	5	the	the	DET
ftr-374	1220	6	disparity	disparity	NOUN
ftr-374	1220	7	in	in	ADP
ftr-374	1220	8	c	c	PROPN
ftr-374	1220	9	’s	’s	PART
ftr-374	1220	10	book	book	NOUN
ftr-374	1220	11	and	and	CCONJ
ftr-374	1220	12	tax	tax	NOUN
ftr-374	1220	13	accounts	account	NOUN
ftr-374	1220	14	.	.	PUNCT
ftr-374	1221	1	section	section	NOUN
ftr-374	1221	2	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1221	3	)	)	PUNCT
ftr-374	1221	4	begins	begin	VERB
ftr-374	1221	5	to	to	PART
ftr-374	1221	6	cause	cause	VERB
ftr-374	1221	7	trouble	trouble	NOUN
ftr-374	1221	8	where	where	SCONJ
ftr-374	1221	9	a	a	DET
ftr-374	1221	10	partnership	partnership	NOUN
ftr-374	1221	11	has	have	VERB
ftr-374	1221	12	both	both	PRON
ftr-374	1221	13	book	book	NOUN
ftr-374	1221	14	gain	gain	NOUN
ftr-374	1221	15	and	and	CCONJ
ftr-374	1221	16	tax	tax	NOUN
ftr-374	1221	17	loss	loss	NOUN
ftr-374	1221	18	with	with	ADP
ftr-374	1221	19	respect	respect	NOUN
ftr-374	1221	20	to	to	PART
ftr-374	1221	21	contributed	contribute	VERB
ftr-374	1221	22	built	build	VERB
ftr-374	1221	23	-	-	PUNCT
ftr-374	1221	24	in	in	ADP
ftr-374	1221	25	loss	loss	NOUN
ftr-374	1221	26	property	property	NOUN
ftr-374	1221	27	.	.	PUNCT
ftr-374	1222	1	example	example	NOUN
ftr-374	1222	2	15c	15c	NUM
ftr-374	1222	3	if	if	SCONJ
ftr-374	1222	4	the	the	DET
ftr-374	1222	5	partnership	partnership	NOUN
ftr-374	1222	6	in	in	ADP
ftr-374	1222	7	example	example	NOUN
ftr-374	1222	8	15a	15a	NOUN
ftr-374	1222	9	were	be	AUX
ftr-374	1222	10	to	to	PART
ftr-374	1222	11	sell	sell	VERB
ftr-374	1222	12	lossacre	lossacre	NOUN
ftr-374	1222	13	for	for	ADP
ftr-374	1222	14	$	$	SYM
ftr-374	1222	15	115,000	115,000	NUM
ftr-374	1222	16	,	,	PUNCT
ftr-374	1222	17	the	the	DET
ftr-374	1222	18	partnership	partnership	NOUN
ftr-374	1222	19	has	have	VERB
ftr-374	1222	20	$	$	SYM
ftr-374	1222	21	15,000	15,000	NUM
ftr-374	1222	22	of	of	ADP
ftr-374	1222	23	book	book	NOUN
ftr-374	1222	24	gain	gain	NOUN
ftr-374	1222	25	and	and	CCONJ
ftr-374	1222	26	a	a	DET
ftr-374	1222	27	$	$	SYM
ftr-374	1222	28	15,000	15,000	NUM
ftr-374	1222	29	tax	tax	NOUN
ftr-374	1222	30	loss	loss	NOUN
ftr-374	1222	31	.	.	PUNCT
ftr-374	1223	1	the	the	DET
ftr-374	1223	2	book	book	NOUN
ftr-374	1223	3	gain	gain	NOUN
ftr-374	1223	4	is	be	AUX
ftr-374	1223	5	allocated	allocate	VERB
ftr-374	1223	6	$	$	SYM
ftr-374	1223	7	5,000	5,000	NUM
ftr-374	1223	8	to	to	ADP
ftr-374	1223	9	each	each	DET
ftr-374	1223	10	partner	partner	NOUN
ftr-374	1223	11	.	.	PUNCT
ftr-374	1224	1	section	section	NOUN
ftr-374	1224	2	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1224	3	)	)	PUNCT
ftr-374	1224	4	,	,	PUNCT
ftr-374	1224	5	standing	stand	VERB
ftr-374	1224	6	alone	alone	ADV
ftr-374	1224	7	,	,	PUNCT
ftr-374	1224	8	would	would	AUX
ftr-374	1224	9	require	require	VERB
ftr-374	1224	10	that	that	SCONJ
ftr-374	1224	11	the	the	DET
ftr-374	1224	12	full	full	ADJ
ftr-374	1224	13	partnership	partnership	NOUN
ftr-374	1224	14	tax	tax	NOUN
ftr-374	1224	15	loss	loss	NOUN
ftr-374	1224	16	664	664	NUM
ftr-374	1224	17	florida	florida	PROPN
ftr-374	1224	18	tax	tax	NOUN
ftr-374	1224	19	review	review	NOUN
ftr-374	1224	20	[	[	X
ftr-374	1224	21	vol	vol	NOUN
ftr-374	1224	22	.	.	PUNCT
ftr-374	1224	23	9:6	9:6	NUM
ftr-374	1224	24	be	be	AUX
ftr-374	1224	25	allocated	allocate	VERB
ftr-374	1224	26	to	to	ADP
ftr-374	1224	27	c.	c.	PROPN
ftr-374	1224	28	the	the	DET
ftr-374	1224	29	resulting	result	VERB
ftr-374	1224	30	partnership	partnership	NOUN
ftr-374	1224	31	capital	capital	NOUN
ftr-374	1224	32	account	account	NOUN
ftr-374	1224	33	is	be	AUX
ftr-374	1224	34	as	as	SCONJ
ftr-374	1224	35	follows	follow	VERB
ftr-374	1224	36	:	:	PUNCT
ftr-374	1224	37	assets	asset	NOUN
ftr-374	1224	38	partners	partner	NOUN
ftr-374	1224	39	’	'	PUNCT
ftr-374	1224	40	capital	capital	NOUN
ftr-374	1224	41	accounts	account	NOUN
ftr-374	1224	42	book	book	NOUN
ftr-374	1224	43	value	value	NOUN
ftr-374	1224	44	basis	basis	NOUN
ftr-374	1224	45	book	book	NOUN
ftr-374	1224	46	value	value	NOUN
ftr-374	1224	47	basis	basis	NOUN
ftr-374	1224	48	cash	cash	NOUN
ftr-374	1224	49	$	$	SYM
ftr-374	1224	50	100,000	100,000	NUM
ftr-374	1224	51	$	$	SYM
ftr-374	1224	52	100,000	100,000	NUM
ftr-374	1224	53	a	a	DET
ftr-374	1224	54	$	$	SYM
ftr-374	1224	55	105,000	105,000	NUM
ftr-374	1224	56	$	$	SYM
ftr-374	1224	57	100,000	100,000	NUM
ftr-374	1224	58	gainacre	gainacre	VERB
ftr-374	1224	59	$	$	SYM
ftr-374	1224	60	100,000	100,000	NUM
ftr-374	1224	61	$	$	SYM
ftr-374	1224	62	40,000	40,000	NUM
ftr-374	1224	63	b	b	NOUN
ftr-374	1224	64	$	$	SYM
ftr-374	1224	65	105,000	105,000	NUM
ftr-374	1224	66	$	$	SYM
ftr-374	1224	67	40,000	40,000	NUM
ftr-374	1224	68	lossacre	lossacre	NOUN
ftr-374	1224	69	/	/	SYM
ftr-374	1224	70	cash	cash	NOUN
ftr-374	1224	71	$	$	SYM
ftr-374	1224	72	115,000	115,000	NUM
ftr-374	1224	73	$	$	SYM
ftr-374	1224	74	115,000	115,000	NUM
ftr-374	1224	75	c	c	NOUN
ftr-374	1224	76	$	$	SYM
ftr-374	1224	77	105,000	105,000	NUM
ftr-374	1224	78	$	$	SYM
ftr-374	1224	79	115,000	115,000	NUM
ftr-374	1224	80	$	$	SYM
ftr-374	1224	81	315,000	315,000	NUM
ftr-374	1224	82	$	$	SYM
ftr-374	1224	83	255,000	255,000	NUM
ftr-374	1224	84	$	$	SYM
ftr-374	1224	85	315,000	315,000	NUM
ftr-374	1224	86	$	$	SYM
ftr-374	1224	87	255,000	255,000	NUM
ftr-374	1224	88	the	the	DET
ftr-374	1224	89	remaining	remain	VERB
ftr-374	1224	90	unrecognized	unrecognized	ADJ
ftr-374	1224	91	pre	pre	NOUN
ftr-374	1224	92	-	-	NOUN
ftr-374	1224	93	contribution	contribution	NOUN
ftr-374	1224	94	built	build	VERB
ftr-374	1224	95	-	-	PUNCT
ftr-374	1224	96	in	in	ADP
ftr-374	1224	97	loss	loss	NOUN
ftr-374	1224	98	with	with	ADP
ftr-374	1224	99	respect	respect	NOUN
ftr-374	1224	100	to	to	ADP
ftr-374	1224	101	lossacre	lossacre	NOUN
ftr-374	1224	102	will	will	AUX
ftr-374	1224	103	be	be	AUX
ftr-374	1224	104	recovered	recover	VERB
ftr-374	1224	105	by	by	ADP
ftr-374	1224	106	c	c	PROPN
ftr-374	1224	107	on	on	ADP
ftr-374	1224	108	a	a	DET
ftr-374	1224	109	disposition	disposition	NOUN
ftr-374	1224	110	of	of	ADP
ftr-374	1224	111	c	c	PROPN
ftr-374	1224	112	’s	’s	NOUN
ftr-374	1224	113	partnership	partnership	NOUN
ftr-374	1224	114	interest	interest	NOUN
ftr-374	1224	115	;	;	PUNCT
ftr-374	1224	116	c	c	X
ftr-374	1224	117	’s	’s	X
ftr-374	1224	118	outside	outside	ADJ
ftr-374	1224	119	basis	basis	NOUN
ftr-374	1224	120	exceeds	exceed	NOUN
ftr-374	1224	121	c	c	PROPN
ftr-374	1224	122	’s	’s	PART
ftr-374	1224	123	capital	capital	NOUN
ftr-374	1224	124	interest	interest	NOUN
ftr-374	1224	125	in	in	ADP
ftr-374	1224	126	an	an	DET
ftr-374	1224	127	amount	amount	NOUN
ftr-374	1224	128	equal	equal	ADJ
ftr-374	1224	129	to	to	ADP
ftr-374	1224	130	the	the	DET
ftr-374	1224	131	unrecovered	unrecovered	ADJ
ftr-374	1224	132	built	build	VERB
ftr-374	1224	133	-	-	PUNCT
ftr-374	1224	134	in	in	ADP
ftr-374	1224	135	loss	loss	NOUN
ftr-374	1224	136	.	.	PUNCT
ftr-374	1225	1	a	a	DET
ftr-374	1225	2	,	,	PUNCT
ftr-374	1225	3	the	the	DET
ftr-374	1225	4	cash	cash	NOUN
ftr-374	1225	5	partner	partner	NOUN
ftr-374	1225	6	,	,	PUNCT
ftr-374	1225	7	will	will	AUX
ftr-374	1225	8	recognize	recognize	VERB
ftr-374	1225	9	a	a	DET
ftr-374	1225	10	’s	’s	NOUN
ftr-374	1225	11	book	book	NOUN
ftr-374	1225	12	gains	gain	NOUN
ftr-374	1225	13	on	on	ADP
ftr-374	1225	14	disposition	disposition	NOUN
ftr-374	1225	15	of	of	ADP
ftr-374	1225	16	the	the	DET
ftr-374	1225	17	partnership	partnership	NOUN
ftr-374	1225	18	interest	interest	NOUN
ftr-374	1225	19	.	.	PUNCT
ftr-374	1226	1	b	b	NOUN
ftr-374	1226	2	’s	’s	NOUN
ftr-374	1226	3	book	book	NOUN
ftr-374	1226	4	gain	gain	NOUN
ftr-374	1226	5	on	on	ADP
ftr-374	1226	6	sale	sale	NOUN
ftr-374	1226	7	of	of	ADP
ftr-374	1226	8	lossacre	lossacre	NOUN
ftr-374	1226	9	is	be	AUX
ftr-374	1226	10	also	also	ADV
ftr-374	1226	11	reflected	reflect	VERB
ftr-374	1226	12	in	in	ADP
ftr-374	1226	13	an	an	DET
ftr-374	1226	14	additional	additional	ADJ
ftr-374	1226	15	$	$	SYM
ftr-374	1226	16	5,000	5,000	NUM
ftr-374	1226	17	difference	difference	NOUN
ftr-374	1226	18	between	between	ADP
ftr-374	1226	19	b	b	NOUN
ftr-374	1226	20	’s	’s	PART
ftr-374	1226	21	capital	capital	NOUN
ftr-374	1226	22	account	account	NOUN
ftr-374	1226	23	and	and	CCONJ
ftr-374	1226	24	tax	tax	NOUN
ftr-374	1226	25	basis	basis	NOUN
ftr-374	1226	26	.	.	PUNCT
ftr-374	1227	1	the	the	DET
ftr-374	1227	2	allocations	allocation	NOUN
ftr-374	1227	3	in	in	ADP
ftr-374	1227	4	this	this	DET
ftr-374	1227	5	example	example	NOUN
ftr-374	1227	6	permit	permit	VERB
ftr-374	1227	7	the	the	DET
ftr-374	1227	8	non	non	ADJ
ftr-374	1227	9	-	-	ADJ
ftr-374	1227	10	contributing	contribute	VERB
ftr-374	1227	11	partners	partner	NOUN
ftr-374	1227	12	to	to	PART
ftr-374	1227	13	take	take	VERB
ftr-374	1227	14	advantage	advantage	NOUN
ftr-374	1227	15	of	of	ADP
ftr-374	1227	16	c	c	PROPN
ftr-374	1227	17	’s	’s	PART
ftr-374	1227	18	pre	pre	ADJ
ftr-374	1227	19	-	-	ADJ
ftr-374	1227	20	contribution	contribution	ADJ
ftr-374	1227	21	loss	loss	NOUN
ftr-374	1227	22	to	to	PART
ftr-374	1227	23	defer	defer	VERB
ftr-374	1227	24	recognition	recognition	NOUN
ftr-374	1227	25	of	of	ADP
ftr-374	1227	26	realized	realize	VERB
ftr-374	1227	27	book	book	NOUN
ftr-374	1227	28	gains	gain	NOUN
ftr-374	1227	29	.	.	PUNCT
ftr-374	1228	1	$	$	SYM
ftr-374	1228	2	15,000	15,000	NUM
ftr-374	1228	3	of	of	ADP
ftr-374	1228	4	c	c	PROPN
ftr-374	1228	5	’s	’s	PART
ftr-374	1228	6	$	$	SYM
ftr-374	1228	7	30,000	30,000	NUM
ftr-374	1228	8	pre	pre	ADJ
ftr-374	1228	9	-	-	ADJ
ftr-374	1228	10	contribution	contribution	ADJ
ftr-374	1228	11	loss	loss	NOUN
ftr-374	1228	12	offsets	offset	VERB
ftr-374	1228	13	postcontribution	postcontribution	NOUN
ftr-374	1228	14	appreciation	appreciation	NOUN
ftr-374	1228	15	of	of	ADP
ftr-374	1228	16	lossacre	lossacre	NOUN
ftr-374	1228	17	.	.	PUNCT
ftr-374	1229	1	section	section	NOUN
ftr-374	1229	2	704(c)(1)(c	704(c)(1)(c	NUM
ftr-374	1229	3	)	)	PUNCT
ftr-374	1229	4	might	might	AUX
ftr-374	1229	5	be	be	AUX
ftr-374	1229	6	applied	apply	VERB
ftr-374	1229	7	to	to	PART
ftr-374	1229	8	prevent	prevent	VERB
ftr-374	1229	9	this	this	DET
ftr-374	1229	10	result	result	NOUN
ftr-374	1229	11	by	by	ADP
ftr-374	1229	12	requiring	require	VERB
ftr-374	1229	13	recognition	recognition	NOUN
ftr-374	1229	14	of	of	ADP
ftr-374	1229	15	gain	gain	NOUN
ftr-374	1229	16	by	by	ADP
ftr-374	1229	17	the	the	DET
ftr-374	1229	18	non	non	ADJ
ftr-374	1229	19	-	-	ADJ
ftr-374	1229	20	contributing	contribute	VERB
ftr-374	1229	21	partners	partner	NOUN
ftr-374	1229	22	.	.	PUNCT
ftr-374	1230	1	section	section	NOUN
ftr-374	1230	2	704(c)(1)(c)(i	704(c)(1)(c)(i	NUM
ftr-374	1230	3	)	)	PUNCT
ftr-374	1230	4	provides	provide	VERB
ftr-374	1230	5	that	that	SCONJ
ftr-374	1230	6	pre	pre	ADJ
ftr-374	1230	7	-	-	ADJ
ftr-374	1230	8	contribution	contribution	ADJ
ftr-374	1230	9	loss	loss	NOUN
ftr-374	1230	10	“	"	PUNCT
ftr-374	1230	11	shall	shall	AUX
ftr-374	1230	12	be	be	AUX
ftr-374	1230	13	taken	take	VERB
ftr-374	1230	14	into	into	ADP
ftr-374	1230	15	account	account	NOUN
ftr-374	1230	16	only	only	ADV
ftr-374	1230	17	in	in	ADP
ftr-374	1230	18	determining	determine	VERB
ftr-374	1230	19	the	the	DET
ftr-374	1230	20	amount	amount	NOUN
ftr-374	1230	21	of	of	ADP
ftr-374	1230	22	items	item	NOUN
ftr-374	1230	23	allocated	allocate	VERB
ftr-374	1230	24	to	to	ADP
ftr-374	1230	25	the	the	DET
ftr-374	1230	26	contributing	contribute	VERB
ftr-374	1230	27	partner	partner	NOUN
ftr-374	1230	28	.	.	PUNCT
ftr-374	1230	29	”	"	PUNCT
ftr-374	1231	1	in	in	ADP
ftr-374	1231	2	this	this	DET
ftr-374	1231	3	example	example	NOUN
ftr-374	1231	4	,	,	PUNCT
ftr-374	1231	5	c	c	X
ftr-374	1231	6	’s	’s	ADJ
ftr-374	1231	7	pre	pre	ADJ
ftr-374	1231	8	-	-	ADJ
ftr-374	1231	9	contribution	contribution	ADJ
ftr-374	1231	10	loss	loss	NOUN
ftr-374	1231	11	is	be	AUX
ftr-374	1231	12	taken	take	VERB
ftr-374	1231	13	into	into	ADP
ftr-374	1231	14	account	account	NOUN
ftr-374	1231	15	to	to	PART
ftr-374	1231	16	avoid	avoid	VERB
ftr-374	1231	17	an	an	DET
ftr-374	1231	18	allocation	allocation	NOUN
ftr-374	1231	19	of	of	ADP
ftr-374	1231	20	tax	tax	NOUN
ftr-374	1231	21	gain	gain	NOUN
ftr-374	1231	22	to	to	PART
ftr-374	1231	23	match	match	VERB
ftr-374	1231	24	book	book	NOUN
ftr-374	1231	25	and	and	CCONJ
ftr-374	1231	26	economic	economic	ADJ
ftr-374	1231	27	gain	gain	NOUN
ftr-374	1231	28	to	to	ADP
ftr-374	1231	29	a	a	DET
ftr-374	1231	30	and	and	CCONJ
ftr-374	1231	31	b.	b.	PROPN
ftr-374	1231	32	section	section	PROPN
ftr-374	1231	33	704(c)(1)(c)(i	704(c)(1)(c)(i	NUM
ftr-374	1231	34	)	)	PUNCT
ftr-374	1231	35	could	could	AUX
ftr-374	1231	36	be	be	AUX
ftr-374	1231	37	interpreted	interpret	VERB
ftr-374	1231	38	to	to	PART
ftr-374	1231	39	mean	mean	VERB
ftr-374	1231	40	that	that	SCONJ
ftr-374	1231	41	only	only	ADV
ftr-374	1231	42	c	c	NOUN
ftr-374	1231	43	may	may	AUX
ftr-374	1231	44	take	take	VERB
ftr-374	1231	45	advantage	advantage	NOUN
ftr-374	1231	46	of	of	ADP
ftr-374	1231	47	the	the	DET
ftr-374	1231	48	basis	basis	NOUN
ftr-374	1231	49	in	in	ADP
ftr-374	1231	50	lossacre	lossacre	NOUN
ftr-374	1231	51	in	in	ADP
ftr-374	1231	52	excess	excess	NOUN
ftr-374	1231	53	of	of	ADP
ftr-374	1231	54	$	$	SYM
ftr-374	1231	55	100,000	100,000	NUM
ftr-374	1231	56	in	in	ADP
ftr-374	1231	57	order	order	NOUN
ftr-374	1231	58	to	to	PART
ftr-374	1231	59	avoid	avoid	VERB
ftr-374	1231	60	recognition	recognition	NOUN
ftr-374	1231	61	of	of	ADP
ftr-374	1231	62	gain	gain	NOUN
ftr-374	1231	63	attributable	attributable	ADJ
ftr-374	1231	64	to	to	ADP
ftr-374	1231	65	lossacre	lossacre	PROPN
ftr-374	1231	66	’s	’s	PART
ftr-374	1231	67	post	post	NOUN
ftr-374	1231	68	contribution	contribution	NOUN
ftr-374	1231	69	appreciation	appreciation	NOUN
ftr-374	1231	70	.	.	PUNCT
ftr-374	1232	1	c	c	X
ftr-374	1232	2	’s	’s	ADV
ftr-374	1232	3	$	$	SYM
ftr-374	1232	4	5,000	5,000	NUM
ftr-374	1232	5	share	share	NOUN
ftr-374	1232	6	of	of	ADP
ftr-374	1232	7	the	the	DET
ftr-374	1232	8	$	$	SYM
ftr-374	1232	9	15,000	15,000	NUM
ftr-374	1232	10	of	of	ADP
ftr-374	1232	11	this	this	DET
ftr-374	1232	12	book	book	NOUN
ftr-374	1232	13	gain	gain	NOUN
ftr-374	1232	14	is	be	AUX
ftr-374	1232	15	offset	offset	VERB
ftr-374	1232	16	by	by	ADP
ftr-374	1232	17	c	c	PROPN
ftr-374	1232	18	’s	’s	PART
ftr-374	1232	19	section	section	NOUN
ftr-374	1232	20	pre	pre	ADJ
ftr-374	1232	21	-	-	NOUN
ftr-374	1232	22	contribution	contribution	ADJ
ftr-374	1232	23	loss	loss	NOUN
ftr-374	1232	24	.	.	PUNCT
ftr-374	1233	1	eliminating	eliminate	VERB
ftr-374	1233	2	c	c	PROPN
ftr-374	1233	3	’s	’s	PART
ftr-374	1233	4	pre	pre	NOUN
ftr-374	1233	5	-	-	NOUN
ftr-374	1233	6	contribution	contribution	NOUN
ftr-374	1233	7	built	build	VERB
ftr-374	1233	8	-	-	PUNCT
ftr-374	1233	9	in	in	ADP
ftr-374	1233	10	loss	loss	NOUN
ftr-374	1233	11	from	from	ADP
ftr-374	1233	12	consideration	consideration	NOUN
ftr-374	1233	13	,	,	PUNCT
ftr-374	1233	14	there	there	PRON
ftr-374	1233	15	is	be	VERB
ftr-374	1233	16	no	no	DET
ftr-374	1233	17	basis	basis	NOUN
ftr-374	1233	18	to	to	PART
ftr-374	1233	19	be	be	AUX
ftr-374	1233	20	used	use	VERB
ftr-374	1233	21	by	by	ADP
ftr-374	1233	22	a	a	PRON
ftr-374	1233	23	and	and	CCONJ
ftr-374	1233	24	b	b	NOUN
ftr-374	1233	25	to	to	PART
ftr-374	1233	26	offset	offset	VERB
ftr-374	1233	27	their	their	PRON
ftr-374	1233	28	combined	combine	VERB
ftr-374	1233	29	$	$	SYM
ftr-374	1233	30	10,000	10,000	NUM
ftr-374	1233	31	of	of	ADP
ftr-374	1233	32	book	book	NOUN
ftr-374	1233	33	gain	gain	NOUN
ftr-374	1233	34	,	,	PUNCT
ftr-374	1233	35	thereby	thereby	ADV
ftr-374	1233	36	requiring	require	VERB
ftr-374	1233	37	recognition	recognition	NOUN
ftr-374	1233	38	of	of	ADP
ftr-374	1233	39	$	$	SYM
ftr-374	1233	40	5,000	5,000	NUM
ftr-374	1233	41	of	of	ADP
ftr-374	1233	42	tax	tax	NOUN
ftr-374	1233	43	gain	gain	NOUN
ftr-374	1233	44	by	by	ADP
ftr-374	1233	45	a	a	DET
ftr-374	1233	46	and	and	CCONJ
ftr-374	1233	47	b	b	NOUN
ftr-374	1233	48	each.202	each.202	NOUN
ftr-374	1233	49	this	this	DET
ftr-374	1233	50	analysis	analysis	NOUN
ftr-374	1233	51	of	of	ADP
ftr-374	1233	52	section	section	NOUN
ftr-374	1233	53	202	202	NUM
ftr-374	1233	54	.	.	PUNCT
ftr-374	1234	1	tracing	trace	VERB
ftr-374	1234	2	basis	basis	NOUN
ftr-374	1234	3	suggests	suggest	VERB
ftr-374	1234	4	that	that	SCONJ
ftr-374	1234	5	of	of	ADP
ftr-374	1234	6	the	the	DET
ftr-374	1234	7	$	$	SYM
ftr-374	1234	8	130,000	130,000	NUM
ftr-374	1234	9	basis	basis	NOUN
ftr-374	1234	10	,	,	PUNCT
ftr-374	1234	11	only	only	ADV
ftr-374	1234	12	c	c	NOUN
ftr-374	1234	13	may	may	AUX
ftr-374	1234	14	take	take	VERB
ftr-374	1234	15	advantage	advantage	NOUN
ftr-374	1234	16	of	of	ADP
ftr-374	1234	17	the	the	DET
ftr-374	1234	18	$	$	SYM
ftr-374	1234	19	30,000	30,000	NUM
ftr-374	1234	20	basis	basis	NOUN
ftr-374	1234	21	in	in	ADP
ftr-374	1234	22	excess	excess	NOUN
ftr-374	1234	23	of	of	ADP
ftr-374	1234	24	the	the	DET
ftr-374	1234	25	fair	fair	ADJ
ftr-374	1234	26	market	market	NOUN
ftr-374	1234	27	value	value	NOUN
ftr-374	1234	28	of	of	ADP
ftr-374	1234	29	blackacre	blackacre	NOUN
ftr-374	1234	30	at	at	ADP
ftr-374	1234	31	the	the	DET
ftr-374	1234	32	time	time	NOUN
ftr-374	1234	33	of	of	ADP
ftr-374	1234	34	contribution	contribution	NOUN
ftr-374	1234	35	.	.	PUNCT
ftr-374	1235	1	of	of	ADP
ftr-374	1235	2	this	this	DET
ftr-374	1235	3	$	$	SYM
ftr-374	1235	4	30,000	30,000	NUM
ftr-374	1235	5	c	c	NOUN
ftr-374	1235	6	claims	claim	VERB
ftr-374	1235	7	$	$	SYM
ftr-374	1235	8	15,000	15,000	NUM
ftr-374	1235	9	of	of	ADP
ftr-374	1235	10	tax	tax	NOUN
ftr-374	1235	11	loss	loss	NOUN
ftr-374	1235	12	as	as	SCONJ
ftr-374	1235	13	permitted	permit	VERB
ftr-374	1235	14	by	by	ADP
ftr-374	1235	15	§	§	PROPN
ftr-374	1235	16	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1235	17	)	)	PUNCT
ftr-374	1235	18	and	and	CCONJ
ftr-374	1235	19	the	the	DET
ftr-374	1235	20	traditional	traditional	ADJ
ftr-374	1235	21	allocation	allocation	NOUN
ftr-374	1235	22	with	with	ADP
ftr-374	1235	23	the	the	DET
ftr-374	1235	24	ceiling	ceiling	NOUN
ftr-374	1235	25	rule	rule	NOUN
ftr-374	1235	26	of	of	ADP
ftr-374	1235	27	treas	treas	PROPN
ftr-374	1235	28	.	.	PUNCT
ftr-374	1236	1	reg	reg	PROPN
ftr-374	1236	2	.	.	PUNCT
ftr-374	1237	1	§	§	PROPN
ftr-374	1237	2	1.704	1.704	NUM
ftr-374	1237	3	-	-	NUM
ftr-374	1237	4	3(b)(1	3(b)(1	NUM
ftr-374	1237	5	)	)	PUNCT
ftr-374	1237	6	.	.	PUNCT
ftr-374	1238	1	another	another	DET
ftr-374	1238	2	$	$	SYM
ftr-374	1238	3	5,000	5,000	NUM
ftr-374	1238	4	of	of	ADP
ftr-374	1238	5	c	c	PROPN
ftr-374	1238	6	’s	’s	PART
ftr-374	1238	7	excess	excess	ADJ
ftr-374	1238	8	pre	pre	ADJ
ftr-374	1238	9	-	-	ADJ
ftr-374	1238	10	contribution	contribution	NOUN
ftr-374	1238	11	basis	basis	NOUN
ftr-374	1238	12	absorbs	absorb	VERB
ftr-374	1238	13	c	c	X
ftr-374	1238	14	’s	’s	PART
ftr-374	1238	15	share	share	NOUN
ftr-374	1238	16	of	of	ADP
ftr-374	1238	17	the	the	DET
ftr-374	1238	18	post	post	ADJ
ftr-374	1238	19	-	-	ADJ
ftr-374	1238	20	contribution	contribution	NOUN
ftr-374	1238	21	appreciation	appreciation	NOUN
ftr-374	1238	22	,	,	PUNCT
ftr-374	1238	23	leaving	leave	VERB
ftr-374	1238	24	$	$	SYM
ftr-374	1238	25	10,000	10,000	NUM
ftr-374	1238	26	of	of	ADP
ftr-374	1238	27	pre	pre	ADJ
ftr-374	1238	28	-	-	NOUN
ftr-374	1238	29	contribution	contribution	NOUN
ftr-374	1238	30	basis	basis	NOUN
ftr-374	1238	31	that	that	PRON
ftr-374	1238	32	may	may	AUX
ftr-374	1238	33	or	or	CCONJ
ftr-374	1238	34	may	may	AUX
ftr-374	1238	35	not	not	PART
ftr-374	1238	36	offset	offset	VERB
ftr-374	1238	37	a	a	DET
ftr-374	1238	38	’s	’s	NOUN
ftr-374	1238	39	and	and	CCONJ
ftr-374	1238	40	b	b	NOUN
ftr-374	1238	41	’s	’s	ADJ
ftr-374	1238	42	share	share	NOUN
ftr-374	1238	43	of	of	ADP
ftr-374	1238	44	post	post	ADJ
ftr-374	1238	45	-	-	ADJ
ftr-374	1238	46	contribution	contribution	NOUN
ftr-374	1238	47	appreciation	appreciation	NOUN
ftr-374	1238	48	.	.	PUNCT
ftr-374	1239	1	2009	2009	NUM
ftr-374	1239	2	]	]	PUNCT
ftr-374	1239	3	built	build	VERB
ftr-374	1239	4	-	-	PUNCT
ftr-374	1239	5	in	in	ADP
ftr-374	1239	6	gain	gain	NOUN
ftr-374	1239	7	and	and	CCONJ
ftr-374	1239	8	built	build	VERB
ftr-374	1239	9	-	-	PUNCT
ftr-374	1239	10	in	in	ADP
ftr-374	1239	11	loss	loss	NOUN
ftr-374	1239	12	665	665	NUM
ftr-374	1239	13	704(c)(1)(c)(i	704(c)(1)(c)(i	NUM
ftr-374	1239	14	)	)	PUNCT
ftr-374	1239	15	is	be	AUX
ftr-374	1239	16	consistent	consistent	ADJ
ftr-374	1239	17	with	with	ADP
ftr-374	1239	18	a	a	DET
ftr-374	1239	19	literal	literal	ADJ
ftr-374	1239	20	application	application	NOUN
ftr-374	1239	21	of	of	ADP
ftr-374	1239	22	section	section	NOUN
ftr-374	1239	23	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1239	24	)	)	PUNCT
ftr-374	1239	25	,	,	PUNCT
ftr-374	1239	26	which	which	PRON
ftr-374	1239	27	provides	provide	VERB
ftr-374	1239	28	that	that	PRON
ftr-374	1239	29	,	,	PUNCT
ftr-374	1239	30	for	for	ADP
ftr-374	1239	31	purposes	purpose	NOUN
ftr-374	1239	32	of	of	ADP
ftr-374	1239	33	determining	determine	VERB
ftr-374	1239	34	the	the	DET
ftr-374	1239	35	amount	amount	NOUN
ftr-374	1239	36	allocated	allocate	VERB
ftr-374	1239	37	to	to	ADP
ftr-374	1239	38	the	the	DET
ftr-374	1239	39	non	non	ADJ
ftr-374	1239	40	-	-	ADJ
ftr-374	1239	41	contributing	contribute	VERB
ftr-374	1239	42	partners	partner	NOUN
ftr-374	1239	43	,	,	PUNCT
ftr-374	1239	44	a	a	DET
ftr-374	1239	45	’s	’s	NOUN
ftr-374	1239	46	and	and	CCONJ
ftr-374	1239	47	b	b	NOUN
ftr-374	1239	48	’s	’s	ADJ
ftr-374	1239	49	basis	basis	NOUN
ftr-374	1239	50	in	in	ADP
ftr-374	1239	51	lossacre	lossacre	NOUN
ftr-374	1239	52	is	be	AUX
ftr-374	1239	53	limited	limit	VERB
ftr-374	1239	54	to	to	ADP
ftr-374	1239	55	$	$	SYM
ftr-374	1239	56	100,000	100,000	NUM
ftr-374	1239	57	,	,	PUNCT
ftr-374	1239	58	its	its	PRON
ftr-374	1239	59	fair	fair	ADJ
ftr-374	1239	60	market	market	NOUN
ftr-374	1239	61	value	value	NOUN
ftr-374	1239	62	at	at	ADP
ftr-374	1239	63	the	the	DET
ftr-374	1239	64	time	time	NOUN
ftr-374	1239	65	of	of	ADP
ftr-374	1239	66	c	c	PROPN
ftr-374	1239	67	’s	’s	PART
ftr-374	1239	68	contribution	contribution	NOUN
ftr-374	1239	69	.	.	PUNCT
ftr-374	1240	1	thus	thus	ADV
ftr-374	1240	2	,	,	PUNCT
ftr-374	1240	3	also	also	ADV
ftr-374	1240	4	under	under	ADP
ftr-374	1240	5	section	section	NOUN
ftr-374	1240	6	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1240	7	)	)	PUNCT
ftr-374	1240	8	a	a	PRON
ftr-374	1240	9	and	and	CCONJ
ftr-374	1240	10	b	b	NOUN
ftr-374	1240	11	each	each	PRON
ftr-374	1240	12	must	must	AUX
ftr-374	1240	13	recognize	recognize	VERB
ftr-374	1240	14	taxable	taxable	ADJ
ftr-374	1240	15	gain	gain	NOUN
ftr-374	1240	16	on	on	ADP
ftr-374	1240	17	the	the	DET
ftr-374	1240	18	disposition	disposition	NOUN
ftr-374	1240	19	of	of	ADP
ftr-374	1240	20	lossacre.203	lossacre.203	ADJ
ftr-374	1240	21	sale	sale	NOUN
ftr-374	1240	22	of	of	ADP
ftr-374	1240	23	lossacre	lossacre	NOUN
ftr-374	1240	24	for	for	ADP
ftr-374	1240	25	$	$	SYM
ftr-374	1240	26	115,000	115,000	NUM
ftr-374	1240	27	with	with	ADP
ftr-374	1240	28	a	a	DET
ftr-374	1240	29	$	$	SYM
ftr-374	1240	30	100,000	100,000	NUM
ftr-374	1240	31	basis	basis	NOUN
ftr-374	1240	32	would	would	AUX
ftr-374	1240	33	result	result	VERB
ftr-374	1240	34	in	in	ADP
ftr-374	1240	35	$	$	SYM
ftr-374	1240	36	5,000	5,000	NUM
ftr-374	1240	37	of	of	ADP
ftr-374	1240	38	tax	tax	NOUN
ftr-374	1240	39	gain	gain	NOUN
ftr-374	1240	40	allocable	allocable	ADJ
ftr-374	1240	41	to	to	ADP
ftr-374	1240	42	a	a	DET
ftr-374	1240	43	and	and	CCONJ
ftr-374	1240	44	b	b	NOUN
ftr-374	1240	45	each	each	PRON
ftr-374	1240	46	,	,	PUNCT
ftr-374	1240	47	a	a	DET
ftr-374	1240	48	tax	tax	NOUN
ftr-374	1240	49	gain	gain	NOUN
ftr-374	1240	50	equivalent	equivalent	ADJ
ftr-374	1240	51	to	to	ADP
ftr-374	1240	52	their	their	PRON
ftr-374	1240	53	respective	respective	ADJ
ftr-374	1240	54	book	book	NOUN
ftr-374	1240	55	gains	gain	NOUN
ftr-374	1240	56	.	.	PUNCT
ftr-374	1241	1	the	the	DET
ftr-374	1241	2	resulting	result	VERB
ftr-374	1241	3	partnership	partnership	NOUN
ftr-374	1241	4	capital	capital	NOUN
ftr-374	1241	5	account	account	NOUN
ftr-374	1241	6	would	would	AUX
ftr-374	1241	7	be	be	AUX
ftr-374	1241	8	as	as	SCONJ
ftr-374	1241	9	follows	follow	VERB
ftr-374	1241	10	:	:	PUNCT
ftr-374	1241	11	assets	asset	NOUN
ftr-374	1241	12	partners	partner	NOUN
ftr-374	1241	13	’	'	PUNCT
ftr-374	1241	14	capital	capital	NOUN
ftr-374	1241	15	accounts	account	NOUN
ftr-374	1241	16	book	book	NOUN
ftr-374	1241	17	value	value	NOUN
ftr-374	1241	18	basis	basis	NOUN
ftr-374	1241	19	book	book	NOUN
ftr-374	1241	20	value	value	NOUN
ftr-374	1241	21	basis	basis	NOUN
ftr-374	1241	22	cash	cash	NOUN
ftr-374	1241	23	$	$	SYM
ftr-374	1241	24	100,000	100,000	NUM
ftr-374	1241	25	$	$	SYM
ftr-374	1241	26	100,000	100,000	NUM
ftr-374	1241	27	a	a	DET
ftr-374	1241	28	$	$	SYM
ftr-374	1241	29	105,000	105,000	NUM
ftr-374	1241	30	$	$	SYM
ftr-374	1241	31	105,000	105,000	NUM
ftr-374	1241	32	gainacre	gainacre	VERB
ftr-374	1241	33	$	$	SYM
ftr-374	1241	34	100,000	100,000	NUM
ftr-374	1241	35	$	$	SYM
ftr-374	1241	36	40,000	40,000	NUM
ftr-374	1241	37	b	b	NOUN
ftr-374	1241	38	$	$	SYM
ftr-374	1241	39	105,000	105,000	NUM
ftr-374	1241	40	$	$	SYM
ftr-374	1241	41	45,000	45,000	NUM
ftr-374	1241	42	lossacre	lossacre	NOUN
ftr-374	1241	43	/	/	SYM
ftr-374	1241	44	cash	cash	NOUN
ftr-374	1241	45	$	$	SYM
ftr-374	1241	46	115,000	115,000	NUM
ftr-374	1241	47	$	$	SYM
ftr-374	1241	48	115,000	115,000	NUM
ftr-374	1241	49	c	c	NOUN
ftr-374	1241	50	$	$	SYM
ftr-374	1241	51	105,000	105,000	NUM
ftr-374	1241	52	$	$	SYM
ftr-374	1241	53	115,000	115,000	NUM
ftr-374	1241	54	$	$	SYM
ftr-374	1241	55	315,000	315,000	NUM
ftr-374	1241	56	$	$	SYM
ftr-374	1241	57	255,000	255,000	NUM
ftr-374	1241	58	$	$	SYM
ftr-374	1241	59	315,000	315,000	NUM
ftr-374	1241	60	$	$	SYM
ftr-374	1241	61	265,000	265,000	NUM
ftr-374	1241	62	the	the	DET
ftr-374	1241	63	inside	inside	ADJ
ftr-374	1241	64	/	/	SYM
ftr-374	1241	65	outside	outside	ADJ
ftr-374	1241	66	basis	basis	NOUN
ftr-374	1241	67	disparity	disparity	NOUN
ftr-374	1241	68	created	create	VERB
ftr-374	1241	69	by	by	ADP
ftr-374	1241	70	this	this	DET
ftr-374	1241	71	analysis	analysis	NOUN
ftr-374	1241	72	suggests	suggest	VERB
ftr-374	1241	73	that	that	SCONJ
ftr-374	1241	74	the	the	DET
ftr-374	1241	75	result	result	NOUN
ftr-374	1241	76	is	be	AUX
ftr-374	1241	77	not	not	PART
ftr-374	1241	78	correct.204	correct.204	NOUN
ftr-374	1241	79	the	the	DET
ftr-374	1241	80	$	$	SYM
ftr-374	1241	81	10,000	10,000	NUM
ftr-374	1241	82	of	of	ADP
ftr-374	1241	83	excess	excess	ADJ
ftr-374	1241	84	outside	outside	ADJ
ftr-374	1241	85	basis	basis	NOUN
ftr-374	1241	86	is	be	AUX
ftr-374	1241	87	the	the	DET
ftr-374	1241	88	result	result	NOUN
ftr-374	1241	89	of	of	ADP
ftr-374	1241	90	$	$	SYM
ftr-374	1241	91	10,000	10,000	NUM
ftr-374	1241	92	of	of	ADP
ftr-374	1241	93	gain	gain	NOUN
ftr-374	1241	94	recognized	recognize	VERB
ftr-374	1241	95	by	by	ADP
ftr-374	1241	96	the	the	DET
ftr-374	1241	97	partners	partner	NOUN
ftr-374	1241	98	outside	outside	ADP
ftr-374	1241	99	of	of	ADP
ftr-374	1241	100	the	the	DET
ftr-374	1241	101	partnership	partnership	NOUN
ftr-374	1241	102	that	that	PRON
ftr-374	1241	103	is	be	AUX
ftr-374	1241	104	not	not	PART
ftr-374	1241	105	attributable	attributable	ADJ
ftr-374	1241	106	to	to	ADP
ftr-374	1241	107	a	a	DET
ftr-374	1241	108	recognized	recognize	VERB
ftr-374	1241	109	partnership	partnership	NOUN
ftr-374	1241	110	tax	tax	NOUN
ftr-374	1241	111	gain.205	gain.205	NOUN
ftr-374	1241	112	this	this	DET
ftr-374	1241	113	interpretation	interpretation	NOUN
ftr-374	1241	114	of	of	ADP
ftr-374	1241	115	section	section	NOUN
ftr-374	1241	116	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-374	1241	117	)	)	PUNCT
ftr-374	1241	118	creates	create	VERB
ftr-374	1241	119	a	a	DET
ftr-374	1241	120	notional	notional	ADJ
ftr-374	1241	121	partnership	partnership	NOUN
ftr-374	1241	122	tax	tax	NOUN
ftr-374	1241	123	item	item	NOUN
ftr-374	1241	124	that	that	PRON
ftr-374	1241	125	produces	produce	VERB
ftr-374	1241	126	partner	partner	NOUN
ftr-374	1241	127	tax	tax	NOUN
ftr-374	1241	128	gain	gain	NOUN
ftr-374	1241	129	.	.	PUNCT
ftr-374	1242	1	section	section	NOUN
ftr-374	1242	2	704	704	NUM
ftr-374	1242	3	applies	apply	VERB
ftr-374	1242	4	to	to	ADP
ftr-374	1242	5	the	the	DET
ftr-374	1242	6	allocation	allocation	NOUN
ftr-374	1242	7	of	of	ADP
ftr-374	1242	8	partnership	partnership	NOUN
ftr-374	1242	9	tax	tax	NOUN
ftr-374	1242	10	items.206	items.206	PROPN
ftr-374	1242	11	section	section	NOUN
ftr-374	1242	12	704	704	NUM
ftr-374	1242	13	does	do	AUX
ftr-374	1242	14	not	not	PART
ftr-374	1242	15	allocate	allocate	VERB
ftr-374	1242	16	book	book	NOUN
ftr-374	1242	17	gains	gain	NOUN
ftr-374	1242	18	and	and	CCONJ
ftr-374	1242	19	losses	loss	NOUN
ftr-374	1242	20	,	,	PUNCT
ftr-374	1242	21	nor	nor	CCONJ
ftr-374	1242	22	create	create	VERB
ftr-374	1242	23	tax	tax	NOUN
ftr-374	1242	24	items	item	NOUN
ftr-374	1242	25	to	to	PART
ftr-374	1242	26	match	match	VERB
ftr-374	1242	27	book	book	NOUN
ftr-374	1242	28	items.207	items.207	NOUN
ftr-374	1242	29	the	the	DET
ftr-374	1242	30	opposite	opposite	NOUN
ftr-374	1242	31	is	be	AUX
ftr-374	1242	32	the	the	DET
ftr-374	1242	33	case	case	NOUN
ftr-374	1242	34	;	;	PUNCT
ftr-374	1242	35	generally	generally	ADV
ftr-374	1242	36	the	the	DET
ftr-374	1242	37	tax	tax	NOUN
ftr-374	1242	38	allocation	allocation	NOUN
ftr-374	1242	39	rules	rule	NOUN
ftr-374	1242	40	of	of	ADP
ftr-374	1242	41	section	section	NOUN
ftr-374	1242	42	704(b	704(b	PROPN
ftr-374	1242	43	)	)	PUNCT
ftr-374	1242	44	are	be	AUX
ftr-374	1242	45	designed	design	VERB
ftr-374	1242	46	to	to	PART
ftr-374	1242	47	insure	insure	VERB
ftr-374	1242	48	that	that	SCONJ
ftr-374	1242	49	203	203	NUM
ftr-374	1242	50	.	.	PUNCT
ftr-374	1243	1	see	see	VERB
ftr-374	1243	2	l.	l.	PROPN
ftr-374	1243	3	rachuba	rachuba	PROPN
ftr-374	1243	4	,	,	PUNCT
ftr-374	1243	5	new	new	ADJ
ftr-374	1243	6	issues	issue	NOUN
ftr-374	1243	7	with	with	ADP
ftr-374	1243	8	partnership	partnership	NOUN
ftr-374	1243	9	built	build	VERB
ftr-374	1243	10	-	-	PUNCT
ftr-374	1243	11	in	in	ADP
ftr-374	1243	12	loss	loss	NOUN
ftr-374	1243	13	property	property	NOUN
ftr-374	1243	14	,	,	PUNCT
ftr-374	1243	15	111	111	NUM
ftr-374	1243	16	tax	tax	NOUN
ftr-374	1243	17	notes	note	NOUN
ftr-374	1243	18	1569	1569	NUM
ftr-374	1243	19	(	(	PUNCT
ftr-374	1243	20	2005	2005	NUM
ftr-374	1243	21	)	)	PUNCT
ftr-374	1243	22	.	.	PUNCT
ftr-374	1244	1	204	204	NUM
ftr-374	1244	2	.	.	PUNCT
ftr-374	1244	3	note	note	VERB
ftr-374	1244	4	also	also	ADV
ftr-374	1244	5	that	that	SCONJ
ftr-374	1244	6	since	since	SCONJ
ftr-374	1244	7	the	the	DET
ftr-374	1244	8	transaction	transaction	NOUN
ftr-374	1244	9	is	be	AUX
ftr-374	1244	10	neither	neither	CCONJ
ftr-374	1244	11	a	a	DET
ftr-374	1244	12	distribution	distribution	NOUN
ftr-374	1244	13	of	of	ADP
ftr-374	1244	14	property	property	NOUN
ftr-374	1244	15	nor	nor	CCONJ
ftr-374	1244	16	a	a	DET
ftr-374	1244	17	sale	sale	NOUN
ftr-374	1244	18	of	of	ADP
ftr-374	1244	19	a	a	DET
ftr-374	1244	20	partnership	partnership	NOUN
ftr-374	1244	21	interest	interest	NOUN
ftr-374	1244	22	,	,	PUNCT
ftr-374	1244	23	this	this	DET
ftr-374	1244	24	inside	inside	ADV
ftr-374	1244	25	/	/	SYM
ftr-374	1244	26	outside	outside	ADJ
ftr-374	1244	27	basis	basis	NOUN
ftr-374	1244	28	disparity	disparity	NOUN
ftr-374	1244	29	can	can	AUX
ftr-374	1244	30	not	not	PART
ftr-374	1244	31	be	be	AUX
ftr-374	1244	32	corrected	correct	VERB
ftr-374	1244	33	by	by	ADP
ftr-374	1244	34	a	a	DET
ftr-374	1244	35	§	§	ADJ
ftr-374	1244	36	754	754	NUM
ftr-374	1244	37	election	election	NOUN
ftr-374	1244	38	.	.	PUNCT
ftr-374	1245	1	205	205	NUM
ftr-374	1245	2	.	.	PUNCT
ftr-374	1246	1	importantly	importantly	ADV
ftr-374	1246	2	,	,	PUNCT
ftr-374	1246	3	while	while	SCONJ
ftr-374	1246	4	§	§	PROPN
ftr-374	1246	5	§	§	PROPN
ftr-374	1246	6	734(b	734(b	PROPN
ftr-374	1246	7	)	)	PUNCT
ftr-374	1246	8	and	and	CCONJ
ftr-374	1246	9	743(b	743(b	NOUN
ftr-374	1246	10	)	)	PUNCT
ftr-374	1246	11	are	be	AUX
ftr-374	1246	12	intended	intend	VERB
ftr-374	1246	13	to	to	PART
ftr-374	1246	14	eliminate	eliminate	VERB
ftr-374	1246	15	book	book	NOUN
ftr-374	1246	16	/	/	SYM
ftr-374	1246	17	tax	tax	NOUN
ftr-374	1246	18	disparities	disparity	NOUN
ftr-374	1246	19	caused	cause	VERB
ftr-374	1246	20	by	by	ADP
ftr-374	1246	21	the	the	DET
ftr-374	1246	22	application	application	NOUN
ftr-374	1246	23	of	of	ADP
ftr-374	1246	24	structural	structural	ADJ
ftr-374	1246	25	provisions	provision	NOUN
ftr-374	1246	26	of	of	ADP
ftr-374	1246	27	subchapter	subchapter	NOUN
ftr-374	1246	28	k	k	NOUN
ftr-374	1246	29	,	,	PUNCT
ftr-374	1246	30	these	these	DET
ftr-374	1246	31	provisions	provision	NOUN
ftr-374	1246	32	to	to	PART
ftr-374	1246	33	not	not	PART
ftr-374	1246	34	provide	provide	VERB
ftr-374	1246	35	an	an	DET
ftr-374	1246	36	adjustment	adjustment	NOUN
ftr-374	1246	37	to	to	PART
ftr-374	1246	38	eliminate	eliminate	VERB
ftr-374	1246	39	book	book	NOUN
ftr-374	1246	40	/	/	SYM
ftr-374	1246	41	tax	tax	NOUN
ftr-374	1246	42	disparities	disparity	NOUN
ftr-374	1246	43	created	create	VERB
ftr-374	1246	44	by	by	ADP
ftr-374	1246	45	the	the	DET
ftr-374	1246	46	gain	gain	NOUN
ftr-374	1246	47	recognized	recognize	VERB
ftr-374	1246	48	here	here	ADV
ftr-374	1246	49	.	.	PUNCT
ftr-374	1247	1	206	206	X
ftr-374	1247	2	.	.	PUNCT
ftr-374	1248	1	by	by	ADP
ftr-374	1248	2	its	its	PRON
ftr-374	1248	3	terms	term	NOUN
ftr-374	1248	4	,	,	PUNCT
ftr-374	1248	5	§	§	PROPN
ftr-374	1248	6	704(a	704(a	PROPN
ftr-374	1248	7	)	)	PUNCT
ftr-374	1248	8	applies	apply	VERB
ftr-374	1248	9	to	to	PART
ftr-374	1248	10	determine	determine	VERB
ftr-374	1248	11	a	a	DET
ftr-374	1248	12	“	"	PUNCT
ftr-374	1248	13	partner	partner	NOUN
ftr-374	1248	14	’s	’s	PART
ftr-374	1248	15	distributive	distributive	ADJ
ftr-374	1248	16	share	share	NOUN
ftr-374	1248	17	of	of	ADP
ftr-374	1248	18	income	income	NOUN
ftr-374	1248	19	,	,	PUNCT
ftr-374	1248	20	gain	gain	NOUN
ftr-374	1248	21	,	,	PUNCT
ftr-374	1248	22	loss	loss	NOUN
ftr-374	1248	23	,	,	PUNCT
ftr-374	1248	24	deduction	deduction	NOUN
ftr-374	1248	25	or	or	CCONJ
ftr-374	1248	26	credit	credit	NOUN
ftr-374	1248	27	.	.	PUNCT
ftr-374	1248	28	”	"	PUNCT
ftr-374	1249	1	section	section	NOUN
ftr-374	1249	2	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1249	3	)	)	PUNCT
ftr-374	1249	4	begins	begin	VERB
ftr-374	1249	5	by	by	ADP
ftr-374	1249	6	referring	refer	VERB
ftr-374	1249	7	to	to	ADP
ftr-374	1249	8	“	"	PUNCT
ftr-374	1249	9	income	income	NOUN
ftr-374	1249	10	,	,	PUNCT
ftr-374	1249	11	gain	gain	NOUN
ftr-374	1249	12	,	,	PUNCT
ftr-374	1249	13	loss	loss	NOUN
ftr-374	1249	14	,	,	PUNCT
ftr-374	1249	15	and	and	CCONJ
ftr-374	1249	16	deduction	deduction	NOUN
ftr-374	1249	17	with	with	ADP
ftr-374	1249	18	respect	respect	NOUN
ftr-374	1249	19	to	to	ADP
ftr-374	1249	20	property	property	NOUN
ftr-374	1249	21	contributed	contribute	VERB
ftr-374	1249	22	to	to	ADP
ftr-374	1249	23	the	the	DET
ftr-374	1249	24	partnership	partnership	NOUN
ftr-374	1249	25	.	.	PUNCT
ftr-374	1249	26	.	.	PUNCT
ftr-374	1250	1	.	.	PUNCT
ftr-374	1250	2	”	"	PUNCT
ftr-374	1251	1	section	section	NOUN
ftr-374	1251	2	704(c)(1)(c)(i	704(c)(1)(c)(i	NUM
ftr-374	1251	3	)	)	PUNCT
ftr-374	1251	4	refers	refer	VERB
ftr-374	1251	5	to	to	ADP
ftr-374	1251	6	taking	take	VERB
ftr-374	1251	7	into	into	ADP
ftr-374	1251	8	account	account	NOUN
ftr-374	1251	9	built	build	VERB
ftr-374	1251	10	-	-	PUNCT
ftr-374	1251	11	in	in	ADP
ftr-374	1251	12	loss	loss	NOUN
ftr-374	1251	13	“	"	PUNCT
ftr-374	1251	14	in	in	ADP
ftr-374	1251	15	determining	determine	VERB
ftr-374	1251	16	the	the	DET
ftr-374	1251	17	amount	amount	NOUN
ftr-374	1251	18	of	of	ADP
ftr-374	1251	19	items	item	NOUN
ftr-374	1251	20	allocated	allocate	VERB
ftr-374	1251	21	to	to	ADP
ftr-374	1251	22	the	the	DET
ftr-374	1251	23	contributing	contribute	VERB
ftr-374	1251	24	partner	partner	NOUN
ftr-374	1251	25	.	.	PUNCT
ftr-374	1251	26	”	"	PUNCT
ftr-374	1252	1	207	207	NUM
ftr-374	1252	2	.	.	PUNCT
ftr-374	1253	1	the	the	DET
ftr-374	1253	2	exception	exception	NOUN
ftr-374	1253	3	to	to	ADP
ftr-374	1253	4	this	this	DET
ftr-374	1253	5	statement	statement	NOUN
ftr-374	1253	6	is	be	AUX
ftr-374	1253	7	the	the	DET
ftr-374	1253	8	provision	provision	NOUN
ftr-374	1253	9	in	in	ADP
ftr-374	1253	10	the	the	DET
ftr-374	1253	11	treas	trea	NOUN
ftr-374	1253	12	.	.	PUNCT
ftr-374	1254	1	reg	reg	PROPN
ftr-374	1254	2	.	.	PUNCT
ftr-374	1255	1	§	§	PROPN
ftr-374	1255	2	1.704	1.704	NUM
ftr-374	1255	3	-	-	SYM
ftr-374	1255	4	3(d	3(d	NUM
ftr-374	1255	5	)	)	PUNCT
ftr-374	1255	6	for	for	ADP
ftr-374	1255	7	remedial	remedial	ADJ
ftr-374	1255	8	allocations	allocation	NOUN
ftr-374	1255	9	that	that	PRON
ftr-374	1255	10	creates	create	VERB
ftr-374	1255	11	notional	notional	ADJ
ftr-374	1255	12	items	item	NOUN
ftr-374	1255	13	of	of	ADP
ftr-374	1255	14	offsetting	offset	VERB
ftr-374	1255	15	tax	tax	NOUN
ftr-374	1255	16	666	666	NUM
ftr-374	1255	17	florida	florida	PROPN
ftr-374	1255	18	tax	tax	NOUN
ftr-374	1255	19	review	review	NOUN
ftr-374	1255	20	[	[	X
ftr-374	1255	21	vol	vol	NOUN
ftr-374	1255	22	.	.	PUNCT
ftr-374	1256	1	9:6	9:6	NUM
ftr-374	1256	2	tax	tax	NOUN
ftr-374	1256	3	items	item	NOUN
ftr-374	1256	4	are	be	AUX
ftr-374	1256	5	allocated	allocate	VERB
ftr-374	1256	6	to	to	PART
ftr-374	1256	7	follow	follow	VERB
ftr-374	1256	8	economic	economic	ADJ
ftr-374	1256	9	allocations	allocation	NOUN
ftr-374	1256	10	.	.	PUNCT
ftr-374	1257	1	section	section	NOUN
ftr-374	1257	2	704	704	NUM
ftr-374	1257	3	does	do	AUX
ftr-374	1257	4	not	not	PART
ftr-374	1257	5	create	create	VERB
ftr-374	1257	6	tax	tax	NOUN
ftr-374	1257	7	items	item	NOUN
ftr-374	1257	8	.	.	PUNCT
ftr-374	1258	1	in	in	ADP
ftr-374	1258	2	addition	addition	NOUN
ftr-374	1258	3	,	,	PUNCT
ftr-374	1258	4	section	section	NOUN
ftr-374	1258	5	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1258	6	)	)	PUNCT
ftr-374	1258	7	,	,	PUNCT
ftr-374	1258	8	by	by	ADP
ftr-374	1258	9	its	its	PRON
ftr-374	1258	10	terms	term	NOUN
ftr-374	1258	11	,	,	PUNCT
ftr-374	1258	12	provides	provide	VERB
ftr-374	1258	13	only	only	ADV
ftr-374	1258	14	that	that	SCONJ
ftr-374	1258	15	in	in	ADP
ftr-374	1258	16	determining	determine	VERB
ftr-374	1258	17	allocations	allocation	NOUN
ftr-374	1258	18	of	of	ADP
ftr-374	1258	19	partnership	partnership	NOUN
ftr-374	1258	20	items	item	NOUN
ftr-374	1258	21	,	,	PUNCT
ftr-374	1258	22	the	the	DET
ftr-374	1258	23	basis	basis	NOUN
ftr-374	1258	24	of	of	ADP
ftr-374	1258	25	contributed	contribute	VERB
ftr-374	1258	26	built	build	VERB
ftr-374	1258	27	-	-	PUNCT
ftr-374	1258	28	in	in	ADP
ftr-374	1258	29	loss	loss	NOUN
ftr-374	1258	30	property	property	NOUN
ftr-374	1258	31	is	be	AUX
ftr-374	1258	32	limited	limited	ADJ
ftr-374	1258	33	.	.	PUNCT
ftr-374	1259	1	the	the	DET
ftr-374	1259	2	language	language	NOUN
ftr-374	1259	3	does	do	AUX
ftr-374	1259	4	not	not	PART
ftr-374	1259	5	create	create	VERB
ftr-374	1259	6	partnership	partnership	NOUN
ftr-374	1259	7	taxable	taxable	ADJ
ftr-374	1259	8	gain	gain	NOUN
ftr-374	1259	9	;	;	PUNCT
ftr-374	1259	10	it	it	PRON
ftr-374	1259	11	merely	merely	ADV
ftr-374	1259	12	addresses	address	VERB
ftr-374	1259	13	the	the	DET
ftr-374	1259	14	allocation	allocation	NOUN
ftr-374	1259	15	of	of	ADP
ftr-374	1259	16	recognized	recognize	VERB
ftr-374	1259	17	partnership	partnership	NOUN
ftr-374	1259	18	items	item	NOUN
ftr-374	1259	19	.	.	PUNCT
ftr-374	1260	1	the	the	DET
ftr-374	1260	2	allocation	allocation	NOUN
ftr-374	1260	3	of	of	ADP
ftr-374	1260	4	$	$	SYM
ftr-374	1260	5	5,000	5,000	NUM
ftr-374	1260	6	of	of	ADP
ftr-374	1260	7	recognized	recognize	VERB
ftr-374	1260	8	tax	tax	NOUN
ftr-374	1260	9	gain	gain	NOUN
ftr-374	1260	10	to	to	ADP
ftr-374	1260	11	a	a	PRON
ftr-374	1260	12	and	and	CCONJ
ftr-374	1260	13	b	b	NOUN
ftr-374	1260	14	in	in	ADP
ftr-374	1260	15	this	this	DET
ftr-374	1260	16	example	example	NOUN
ftr-374	1260	17	inappropriately	inappropriately	ADV
ftr-374	1260	18	creates	create	VERB
ftr-374	1260	19	a	a	DET
ftr-374	1260	20	tax	tax	NOUN
ftr-374	1260	21	item	item	NOUN
ftr-374	1260	22	that	that	PRON
ftr-374	1260	23	does	do	AUX
ftr-374	1260	24	not	not	PART
ftr-374	1260	25	exist	exist	VERB
ftr-374	1260	26	in	in	ADP
ftr-374	1260	27	the	the	DET
ftr-374	1260	28	partnership	partnership	NOUN
ftr-374	1260	29	.	.	PUNCT
ftr-374	1261	1	if	if	SCONJ
ftr-374	1261	2	section	section	NOUN
ftr-374	1261	3	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1261	4	)	)	PUNCT
ftr-374	1261	5	is	be	AUX
ftr-374	1261	6	to	to	PART
ftr-374	1261	7	be	be	AUX
ftr-374	1261	8	read	read	VERB
ftr-374	1261	9	to	to	PART
ftr-374	1261	10	require	require	VERB
ftr-374	1261	11	recognition	recognition	NOUN
ftr-374	1261	12	of	of	ADP
ftr-374	1261	13	notional	notional	ADJ
ftr-374	1261	14	gain	gain	NOUN
ftr-374	1261	15	,	,	PUNCT
ftr-374	1261	16	reaching	reach	VERB
ftr-374	1261	17	the	the	DET
ftr-374	1261	18	correct	correct	ADJ
ftr-374	1261	19	capital	capital	NOUN
ftr-374	1261	20	account	account	NOUN
ftr-374	1261	21	balance	balance	NOUN
ftr-374	1261	22	would	would	AUX
ftr-374	1261	23	require	require	VERB
ftr-374	1261	24	a	a	DET
ftr-374	1261	25	remedial	remedial	ADJ
ftr-374	1261	26	allocation	allocation	NOUN
ftr-374	1261	27	of	of	ADP
ftr-374	1261	28	a	a	DET
ftr-374	1261	29	notional	notional	ADJ
ftr-374	1261	30	$	$	SYM
ftr-374	1261	31	10,000	10,000	NUM
ftr-374	1261	32	tax	tax	NOUN
ftr-374	1261	33	loss	loss	NOUN
ftr-374	1261	34	to	to	ADP
ftr-374	1261	35	c	c	PROPN
ftr-374	1261	36	(	(	PUNCT
ftr-374	1261	37	to	to	PART
ftr-374	1261	38	offset	offset	VERB
ftr-374	1261	39	the	the	DET
ftr-374	1261	40	$	$	SYM
ftr-374	1261	41	10,000	10,000	NUM
ftr-374	1261	42	notional	notional	ADJ
ftr-374	1261	43	tax	tax	NOUN
ftr-374	1261	44	gain	gain	NOUN
ftr-374	1261	45	allocated	allocate	VERB
ftr-374	1261	46	to	to	ADP
ftr-374	1261	47	a	a	PRON
ftr-374	1261	48	and	and	CCONJ
ftr-374	1261	49	b	b	NOUN
ftr-374	1261	50	)	)	PUNCT
ftr-374	1261	51	,	,	PUNCT
ftr-374	1261	52	in	in	ADP
ftr-374	1261	53	which	which	DET
ftr-374	1261	54	case	case	NOUN
ftr-374	1261	55	the	the	DET
ftr-374	1261	56	partnership	partnership	NOUN
ftr-374	1261	57	capital	capital	NOUN
ftr-374	1261	58	account	account	NOUN
ftr-374	1261	59	would	would	AUX
ftr-374	1261	60	be	be	AUX
ftr-374	1261	61	–	–	PUNCT
ftr-374	1261	62	assets	asset	NOUN
ftr-374	1261	63	partners	partner	NOUN
ftr-374	1261	64	’	'	PUNCT
ftr-374	1261	65	capital	capital	NOUN
ftr-374	1261	66	accounts	account	NOUN
ftr-374	1261	67	book	book	NOUN
ftr-374	1261	68	value	value	NOUN
ftr-374	1261	69	basis	basis	NOUN
ftr-374	1261	70	book	book	NOUN
ftr-374	1261	71	value	value	NOUN
ftr-374	1261	72	basis	basis	NOUN
ftr-374	1261	73	cash	cash	NOUN
ftr-374	1261	74	$	$	SYM
ftr-374	1261	75	100,000	100,000	NUM
ftr-374	1261	76	$	$	SYM
ftr-374	1261	77	100,000	100,000	NUM
ftr-374	1261	78	a	a	DET
ftr-374	1261	79	$	$	SYM
ftr-374	1261	80	105,000	105,000	NUM
ftr-374	1261	81	$	$	SYM
ftr-374	1261	82	105,000	105,000	NUM
ftr-374	1261	83	gainacre	gainacre	VERB
ftr-374	1261	84	$	$	SYM
ftr-374	1261	85	100,000	100,000	NUM
ftr-374	1261	86	$	$	SYM
ftr-374	1261	87	40,000	40,000	NUM
ftr-374	1261	88	b	b	NOUN
ftr-374	1261	89	$	$	SYM
ftr-374	1261	90	105,000	105,000	NUM
ftr-374	1261	91	$	$	SYM
ftr-374	1261	92	45,000	45,000	NUM
ftr-374	1261	93	lossacre	lossacre	NOUN
ftr-374	1261	94	/	/	SYM
ftr-374	1261	95	cash	cash	NOUN
ftr-374	1261	96	$	$	SYM
ftr-374	1261	97	115,000	115,000	NUM
ftr-374	1261	98	$	$	SYM
ftr-374	1261	99	115,000	115,000	NUM
ftr-374	1261	100	c	c	NOUN
ftr-374	1261	101	$	$	SYM
ftr-374	1261	102	105,000	105,000	NUM
ftr-374	1261	103	$	$	SYM
ftr-374	1261	104	105,000	105,000	NUM
ftr-374	1261	105	$	$	SYM
ftr-374	1261	106	315,000	315,000	NUM
ftr-374	1261	107	$	$	SYM
ftr-374	1261	108	255,000	255,000	NUM
ftr-374	1261	109	$	$	SYM
ftr-374	1261	110	315,000	315,000	NUM
ftr-374	1261	111	$	$	SYM
ftr-374	1261	112	255,000	255,000	NUM
ftr-374	1261	113	the	the	DET
ftr-374	1261	114	balanced	balanced	ADJ
ftr-374	1261	115	capital	capital	NOUN
ftr-374	1261	116	account	account	NOUN
ftr-374	1261	117	suggests	suggest	VERB
ftr-374	1261	118	this	this	DET
ftr-374	1261	119	result	result	NOUN
ftr-374	1261	120	may	may	AUX
ftr-374	1261	121	be	be	AUX
ftr-374	1261	122	correct	correct	ADJ
ftr-374	1261	123	,	,	PUNCT
ftr-374	1261	124	or	or	CCONJ
ftr-374	1261	125	at	at	ADP
ftr-374	1261	126	least	least	ADJ
ftr-374	1261	127	appealing	appealing	ADJ
ftr-374	1261	128	.	.	PUNCT
ftr-374	1262	1	the	the	DET
ftr-374	1262	2	result	result	NOUN
ftr-374	1262	3	is	be	AUX
ftr-374	1262	4	good	good	ADJ
ftr-374	1262	5	for	for	ADP
ftr-374	1262	6	c	c	PROPN
ftr-374	1262	7	who	who	PRON
ftr-374	1262	8	is	be	AUX
ftr-374	1262	9	able	able	ADJ
ftr-374	1262	10	to	to	PART
ftr-374	1262	11	recover	recover	VERB
ftr-374	1262	12	c	c	PROPN
ftr-374	1262	13	’s	’s	PART
ftr-374	1262	14	full	full	ADJ
ftr-374	1262	15	precontribution	precontribution	NOUN
ftr-374	1262	16	loss	loss	NOUN
ftr-374	1262	17	offset	offset	VERB
ftr-374	1262	18	with	with	ADP
ftr-374	1262	19	c	c	PROPN
ftr-374	1262	20	’s	’s	PART
ftr-374	1262	21	share	share	NOUN
ftr-374	1262	22	of	of	ADP
ftr-374	1262	23	the	the	DET
ftr-374	1262	24	post	post	ADJ
ftr-374	1262	25	-	-	ADJ
ftr-374	1262	26	contribution	contribution	ADJ
ftr-374	1262	27	economic	economic	ADJ
ftr-374	1262	28	gain	gain	NOUN
ftr-374	1262	29	,	,	PUNCT
ftr-374	1262	30	but	but	CCONJ
ftr-374	1262	31	not	not	PART
ftr-374	1262	32	so	so	ADV
ftr-374	1262	33	good	good	ADJ
ftr-374	1262	34	for	for	ADP
ftr-374	1262	35	a	a	PRON
ftr-374	1262	36	and	and	CCONJ
ftr-374	1262	37	b	b	NOUN
ftr-374	1262	38	who	who	PRON
ftr-374	1262	39	are	be	AUX
ftr-374	1262	40	required	require	VERB
ftr-374	1262	41	to	to	PART
ftr-374	1262	42	accelerate	accelerate	VERB
ftr-374	1262	43	recognition	recognition	NOUN
ftr-374	1262	44	of	of	ADP
ftr-374	1262	45	their	their	PRON
ftr-374	1262	46	book	book	NOUN
ftr-374	1262	47	gain	gain	NOUN
ftr-374	1262	48	.	.	PUNCT
ftr-374	1263	1	as	as	SCONJ
ftr-374	1263	2	suggested	suggest	VERB
ftr-374	1263	3	above,208	above,208	NOUN
ftr-374	1263	4	as	as	ADP
ftr-374	1263	5	a	a	DET
ftr-374	1263	6	matter	matter	NOUN
ftr-374	1263	7	of	of	ADP
ftr-374	1263	8	statutory	statutory	ADJ
ftr-374	1263	9	construction	construction	NOUN
ftr-374	1263	10	,	,	PUNCT
ftr-374	1263	11	§	§	PROPN
ftr-374	1263	12	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1263	13	)	)	PUNCT
ftr-374	1263	14	should	should	AUX
ftr-374	1263	15	be	be	AUX
ftr-374	1263	16	read	read	VERB
ftr-374	1263	17	to	to	PART
ftr-374	1263	18	operate	operate	VERB
ftr-374	1263	19	first	first	ADV
ftr-374	1263	20	to	to	PART
ftr-374	1263	21	allocate	allocate	VERB
ftr-374	1263	22	built	build	VERB
ftr-374	1263	23	-	-	PUNCT
ftr-374	1263	24	in	in	ADP
ftr-374	1263	25	loss	loss	NOUN
ftr-374	1263	26	to	to	ADP
ftr-374	1263	27	the	the	DET
ftr-374	1263	28	contributing	contribute	VERB
ftr-374	1263	29	partner	partner	NOUN
ftr-374	1263	30	,	,	PUNCT
ftr-374	1263	31	as	as	ADV
ftr-374	1263	32	long	long	ADV
ftr-374	1263	33	as	as	SCONJ
ftr-374	1263	34	the	the	DET
ftr-374	1263	35	contributing	contribute	VERB
ftr-374	1263	36	partner	partner	NOUN
ftr-374	1263	37	remains	remain	VERB
ftr-374	1263	38	a	a	DET
ftr-374	1263	39	partner	partner	NOUN
ftr-374	1263	40	.	.	PUNCT
ftr-374	1264	1	in	in	ADP
ftr-374	1264	2	addition	addition	NOUN
ftr-374	1264	3	,	,	PUNCT
ftr-374	1264	4	the	the	DET
ftr-374	1264	5	legislative	legislative	ADJ
ftr-374	1264	6	history	history	NOUN
ftr-374	1264	7	of	of	ADP
ftr-374	1264	8	§	§	PROPN
ftr-374	1264	9	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-374	1264	10	)	)	PUNCT
ftr-374	1264	11	indicates	indicate	VERB
ftr-374	1264	12	that	that	SCONJ
ftr-374	1264	13	the	the	DET
ftr-374	1264	14	statutory	statutory	ADJ
ftr-374	1264	15	purpose	purpose	NOUN
ftr-374	1264	16	is	be	AUX
ftr-374	1264	17	to	to	PART
ftr-374	1264	18	prevent	prevent	VERB
ftr-374	1264	19	a	a	DET
ftr-374	1264	20	transfer	transfer	NOUN
ftr-374	1264	21	of	of	ADP
ftr-374	1264	22	tax	tax	NOUN
ftr-374	1264	23	loss	loss	NOUN
ftr-374	1264	24	from	from	ADP
ftr-374	1264	25	the	the	DET
ftr-374	1264	26	contributing	contribute	VERB
ftr-374	1264	27	partner	partner	NOUN
ftr-374	1264	28	to	to	PART
ftr-374	1264	29	others.209	others.209	VERB
ftr-374	1264	30	although	although	SCONJ
ftr-374	1264	31	a	a	PRON
ftr-374	1264	32	and	and	CCONJ
ftr-374	1264	33	b	b	NOUN
ftr-374	1264	34	in	in	ADP
ftr-374	1264	35	example	example	NOUN
ftr-374	1264	36	15c	15c	NUM
ftr-374	1264	37	might	might	AUX
ftr-374	1264	38	be	be	AUX
ftr-374	1264	39	able	able	ADJ
ftr-374	1264	40	to	to	PART
ftr-374	1264	41	take	take	VERB
ftr-374	1264	42	advantage	advantage	NOUN
ftr-374	1264	43	208	208	NUM
ftr-374	1264	44	.	.	PUNCT
ftr-374	1265	1	text	text	NOUN
ftr-374	1265	2	supra	supra	NOUN
ftr-374	1265	3	at	at	ADP
ftr-374	1265	4	note	note	NOUN
ftr-374	1265	5	201	201	NUM
ftr-374	1265	6	.	.	PUNCT
ftr-374	1266	1	209	209	NUM
ftr-374	1266	2	.	.	PUNCT
ftr-374	1267	1	rachuba	rachuba	PROPN
ftr-374	1267	2	,	,	PUNCT
ftr-374	1267	3	supra	supra	PROPN
ftr-374	1267	4	note	note	NOUN
ftr-374	1267	5	203	203	NUM
ftr-374	1267	6	,	,	PUNCT
ftr-374	1267	7	also	also	ADV
ftr-374	1267	8	states	state	VERB
ftr-374	1267	9	that	that	SCONJ
ftr-374	1267	10	§	§	PROPN
ftr-374	1267	11	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-374	1267	12	)	)	PUNCT
ftr-374	1267	13	is	be	AUX
ftr-374	1267	14	designed	design	VERB
ftr-374	1267	15	to	to	PART
ftr-374	1267	16	prevent	prevent	VERB
ftr-374	1267	17	duplicate	duplicate	ADJ
ftr-374	1267	18	loss	loss	NOUN
ftr-374	1267	19	and	and	CCONJ
ftr-374	1267	20	gives	give	VERB
ftr-374	1267	21	the	the	DET
ftr-374	1267	22	following	follow	VERB
ftr-374	1267	23	example	example	NOUN
ftr-374	1267	24	,	,	PUNCT
ftr-374	1267	25	“	"	PUNCT
ftr-374	1267	26	assume	assume	VERB
ftr-374	1267	27	a	a	DET
ftr-374	1267	28	contributes	contribute	VERB
ftr-374	1267	29	property	property	NOUN
ftr-374	1267	30	to	to	PART
ftr-374	1267	31	partnership	partnership	VERB
ftr-374	1267	32	ab	ab	PROPN
ftr-374	1267	33	with	with	ADP
ftr-374	1267	34	fmv	fmv	PROPN
ftr-374	1267	35	of	of	ADP
ftr-374	1267	36	$	$	SYM
ftr-374	1267	37	50	50	NUM
ftr-374	1267	38	and	and	CCONJ
ftr-374	1267	39	basis	basis	NOUN
ftr-374	1267	40	of	of	ADP
ftr-374	1267	41	$	$	SYM
ftr-374	1267	42	100	100	NUM
ftr-374	1267	43	and	and	CCONJ
ftr-374	1267	44	b	b	NOUN
ftr-374	1267	45	contributes	contribute	VERB
ftr-374	1267	46	$	$	SYM
ftr-374	1267	47	50	50	NUM
ftr-374	1267	48	cash	cash	NOUN
ftr-374	1267	49	.	.	PUNCT
ftr-374	1268	1	assume	assume	VERB
ftr-374	1268	2	all	all	DET
ftr-374	1268	3	allocations	allocation	NOUN
ftr-374	1268	4	are	be	AUX
ftr-374	1268	5	made	make	VERB
ftr-374	1268	6	50	50	NUM
ftr-374	1268	7	-	-	SYM
ftr-374	1268	8	50	50	NUM
ftr-374	1268	9	.	.	PUNCT
ftr-374	1269	1	assume	assume	VERB
ftr-374	1269	2	that	that	SCONJ
ftr-374	1269	3	a	a	PRON
ftr-374	1269	4	then	then	ADV
ftr-374	1269	5	sells	sell	VERB
ftr-374	1269	6	its	its	PRON
ftr-374	1269	7	interest	interest	NOUN
ftr-374	1269	8	for	for	ADP
ftr-374	1269	9	$	$	SYM
ftr-374	1269	10	50	50	NUM
ftr-374	1269	11	to	to	ADP
ftr-374	1269	12	c.	c.	NOUN
ftr-374	1269	13	because	because	SCONJ
ftr-374	1269	14	a	a	DET
ftr-374	1269	15	’s	’s	ADJ
ftr-374	1269	16	outside	outside	ADJ
ftr-374	1269	17	basis	basis	NOUN
ftr-374	1269	18	was	be	AUX
ftr-374	1269	19	$	$	SYM
ftr-374	1269	20	100	100	NUM
ftr-374	1269	21	,	,	PUNCT
ftr-374	1269	22	a	a	PRON
ftr-374	1269	23	recognizes	recognize	VERB
ftr-374	1269	24	a	a	DET
ftr-374	1269	25	$	$	SYM
ftr-374	1269	26	50	50	NUM
ftr-374	1269	27	loss	loss	NOUN
ftr-374	1269	28	on	on	ADP
ftr-374	1269	29	the	the	DET
ftr-374	1269	30	sale	sale	NOUN
ftr-374	1269	31	.	.	PUNCT
ftr-374	1270	1	suppose	suppose	VERB
ftr-374	1270	2	the	the	DET
ftr-374	1270	3	partnership	partnership	NOUN
ftr-374	1270	4	thereafter	thereafter	ADV
ftr-374	1270	5	sells	sell	VERB
ftr-374	1270	6	the	the	DET
ftr-374	1270	7	property	property	NOUN
ftr-374	1270	8	for	for	ADP
ftr-374	1270	9	$	$	SYM
ftr-374	1270	10	50	50	NUM
ftr-374	1270	11	and	and	CCONJ
ftr-374	1270	12	recognizes	recognize	VERB
ftr-374	1270	13	the	the	DET
ftr-374	1270	14	$	$	SYM
ftr-374	1270	15	50	50	NUM
ftr-374	1270	16	loss	loss	NOUN
ftr-374	1270	17	.	.	PUNCT
ftr-374	1271	1	under	under	ADP
ftr-374	1271	2	pre	pre	ADJ
ftr-374	1271	3	-	-	NOUN
ftr-374	1271	4	section	section	ADJ
ftr-374	1271	5	704(c)(1)(c	704(c)(1)(c	NUM
ftr-374	1271	6	)	)	PUNCT
ftr-374	1271	7	treas	treas	PROPN
ftr-374	1271	8	.	.	PUNCT
ftr-374	1272	1	reg	reg	PROPN
ftr-374	1272	2	.	.	PUNCT
ftr-374	1273	1	§	§	PROPN
ftr-374	1273	2	1.704	1.704	NUM
ftr-374	1273	3	-	-	NUM
ftr-374	1273	4	3(a)(7	3(a)(7	NUM
ftr-374	1273	5	)	)	PUNCT
ftr-374	1273	6	,	,	PUNCT
ftr-374	1273	7	the	the	DET
ftr-374	1273	8	‘	'	PUNCT
ftr-374	1273	9	built	build	VERB
ftr-374	1273	10	-	-	PUNCT
ftr-374	1273	11	in	in	ADP
ftr-374	1273	12	loss	loss	NOUN
ftr-374	1273	13	’	'	PUNCT
ftr-374	1273	14	is	be	AUX
ftr-374	1273	15	allocated	allocate	VERB
ftr-374	1273	16	to	to	ADP
ftr-374	1273	17	the	the	DET
ftr-374	1273	18	transferee	transferee	PROPN
ftr-374	1273	19	partner	partner	NOUN
ftr-374	1273	20	‘	'	PUNCT
ftr-374	1273	21	as	as	SCONJ
ftr-374	1273	22	it	it	PRON
ftr-374	1273	23	would	would	AUX
ftr-374	1273	24	have	have	AUX
ftr-374	1273	25	been	be	AUX
ftr-374	1273	26	allocated	allocate	VERB
ftr-374	1273	27	to	to	ADP
ftr-374	1273	28	the	the	DET
ftr-374	1273	29	transferor	transferor	NOUN
ftr-374	1273	30	partner	partner	NOUN
ftr-374	1273	31	,	,	PUNCT
ftr-374	1273	32	’	'	PUNCT
ftr-374	1273	33	that	that	PRON
ftr-374	1273	34	is	be	AUX
ftr-374	1273	35	,	,	PUNCT
ftr-374	1273	36	the	the	DET
ftr-374	1273	37	transferee	transferee	NOUN
ftr-374	1273	38	steps	step	VERB
ftr-374	1273	39	into	into	ADP
ftr-374	1273	40	the	the	DET
ftr-374	1273	41	shoes	shoe	NOUN
ftr-374	1273	42	of	of	ADP
ftr-374	1273	43	the	the	DET
ftr-374	1273	44	transferor	transferor	NOUN
ftr-374	1273	45	.	.	PUNCT
ftr-374	1274	1	thus	thus	ADV
ftr-374	1274	2	,	,	PUNCT
ftr-374	1274	3	c	c	PRON
ftr-374	1274	4	now	now	ADV
ftr-374	1274	5	recognizes	recognize	VERB
ftr-374	1274	6	a	a	DET
ftr-374	1274	7	$	$	SYM
ftr-374	1274	8	50	50	NUM
ftr-374	1274	9	loss	loss	NOUN
ftr-374	1274	10	that	that	PRON
ftr-374	1274	11	,	,	PUNCT
ftr-374	1274	12	of	of	ADP
ftr-374	1274	13	course	course	NOUN
ftr-374	1274	14	,	,	PUNCT
ftr-374	1274	15	a	a	PRON
ftr-374	1274	16	had	have	VERB
ftr-374	1274	17	already	already	ADV
ftr-374	1274	18	2009	2009	NUM
ftr-374	1274	19	]	]	PUNCT
ftr-374	1274	20	built	build	VERB
ftr-374	1274	21	-	-	PUNCT
ftr-374	1274	22	in	in	ADP
ftr-374	1274	23	gain	gain	NOUN
ftr-374	1274	24	and	and	CCONJ
ftr-374	1274	25	built	build	VERB
ftr-374	1274	26	-	-	PUNCT
ftr-374	1274	27	in	in	ADP
ftr-374	1274	28	loss	loss	NOUN
ftr-374	1274	29	667	667	NUM
ftr-374	1274	30	of	of	ADP
ftr-374	1274	31	the	the	DET
ftr-374	1274	32	contributing	contribute	VERB
ftr-374	1274	33	partner	partner	NOUN
ftr-374	1274	34	’s	’s	PART
ftr-374	1274	35	pre	pre	ADJ
ftr-374	1274	36	-	-	ADJ
ftr-374	1274	37	contribution	contribution	ADJ
ftr-374	1274	38	loss	loss	NOUN
ftr-374	1274	39	in	in	ADP
ftr-374	1274	40	order	order	NOUN
ftr-374	1274	41	to	to	PART
ftr-374	1274	42	defer	defer	VERB
ftr-374	1274	43	recognition	recognition	NOUN
ftr-374	1274	44	of	of	ADP
ftr-374	1274	45	book	book	NOUN
ftr-374	1274	46	gain	gain	NOUN
ftr-374	1274	47	,	,	PUNCT
ftr-374	1274	48	ultimately	ultimately	ADV
ftr-374	1274	49	none	none	NOUN
ftr-374	1274	50	of	of	ADP
ftr-374	1274	51	c	c	PROPN
ftr-374	1274	52	’s	’s	PART
ftr-374	1274	53	pre	pre	ADJ
ftr-374	1274	54	-	-	ADJ
ftr-374	1274	55	contribution	contribution	ADJ
ftr-374	1274	56	loss	loss	NOUN
ftr-374	1274	57	is	be	AUX
ftr-374	1274	58	transferred	transfer	VERB
ftr-374	1274	59	to	to	ADP
ftr-374	1274	60	a	a	PRON
ftr-374	1274	61	and	and	CCONJ
ftr-374	1274	62	b.	b.	PROPN
ftr-374	1274	63	nor	nor	CCONJ
ftr-374	1274	64	is	be	AUX
ftr-374	1274	65	the	the	DET
ftr-374	1274	66	loss	loss	NOUN
ftr-374	1274	67	duplicated	duplicate	VERB
ftr-374	1274	68	in	in	ADP
ftr-374	1274	69	the	the	DET
ftr-374	1274	70	form	form	NOUN
ftr-374	1274	71	of	of	ADP
ftr-374	1274	72	recognition	recognition	NOUN
ftr-374	1274	73	by	by	ADP
ftr-374	1274	74	other	other	ADJ
ftr-374	1274	75	than	than	ADP
ftr-374	1274	76	the	the	DET
ftr-374	1274	77	contributing	contribute	VERB
ftr-374	1274	78	partner	partner	NOUN
ftr-374	1274	79	.	.	PUNCT
ftr-374	1275	1	the	the	DET
ftr-374	1275	2	deferral	deferral	NOUN
ftr-374	1275	3	of	of	ADP
ftr-374	1275	4	gain	gain	NOUN
ftr-374	1275	5	recognition	recognition	NOUN
ftr-374	1275	6	does	do	AUX
ftr-374	1275	7	not	not	PART
ftr-374	1275	8	require	require	VERB
ftr-374	1275	9	acceleration	acceleration	NOUN
ftr-374	1275	10	of	of	ADP
ftr-374	1275	11	unrealized	unrealized	ADJ
ftr-374	1275	12	tax	tax	NOUN
ftr-374	1275	13	gains	gain	NOUN
ftr-374	1275	14	by	by	ADP
ftr-374	1275	15	non	non	ADJ
ftr-374	1275	16	-	-	ADJ
ftr-374	1275	17	contributing	contribute	VERB
ftr-374	1275	18	partners	partner	NOUN
ftr-374	1275	19	on	on	ADP
ftr-374	1275	20	disposition	disposition	NOUN
ftr-374	1275	21	of	of	ADP
ftr-374	1275	22	built	build	VERB
ftr-374	1275	23	-	-	PUNCT
ftr-374	1275	24	in	in	ADP
ftr-374	1275	25	loss	loss	NOUN
ftr-374	1275	26	property	property	NOUN
ftr-374	1275	27	.	.	PUNCT
ftr-374	1276	1	the	the	DET
ftr-374	1276	2	basis	basis	NOUN
ftr-374	1276	3	provision	provision	NOUN
ftr-374	1276	4	of	of	ADP
ftr-374	1276	5	section	section	NOUN
ftr-374	1276	6	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1276	7	)	)	PUNCT
ftr-374	1276	8	is	be	AUX
ftr-374	1276	9	not	not	PART
ftr-374	1276	10	necessary	necessary	ADJ
ftr-374	1276	11	as	as	ADV
ftr-374	1276	12	long	long	ADV
ftr-374	1276	13	as	as	SCONJ
ftr-374	1276	14	pre	pre	ADJ
ftr-374	1276	15	-	-	ADJ
ftr-374	1276	16	contribution	contribution	ADJ
ftr-374	1276	17	loss	loss	NOUN
ftr-374	1276	18	can	can	AUX
ftr-374	1276	19	be	be	AUX
ftr-374	1276	20	allocated	allocate	VERB
ftr-374	1276	21	to	to	ADP
ftr-374	1276	22	the	the	DET
ftr-374	1276	23	contributing	contribute	VERB
ftr-374	1276	24	partner	partner	NOUN
ftr-374	1276	25	.	.	PUNCT
ftr-374	1277	1	presumably	presumably	ADV
ftr-374	1277	2	,	,	PUNCT
ftr-374	1277	3	regulations	regulation	NOUN
ftr-374	1277	4	ultimately	ultimately	ADV
ftr-374	1277	5	will	will	AUX
ftr-374	1277	6	clarify	clarify	VERB
ftr-374	1277	7	this	this	DET
ftr-374	1277	8	ambiguity	ambiguity	NOUN
ftr-374	1277	9	.	.	PUNCT
ftr-374	1278	1	on	on	ADP
ftr-374	1278	2	the	the	DET
ftr-374	1278	3	other	other	ADJ
ftr-374	1278	4	hand	hand	NOUN
ftr-374	1278	5	,	,	PUNCT
ftr-374	1278	6	if	if	SCONJ
ftr-374	1278	7	the	the	DET
ftr-374	1278	8	partners	partner	NOUN
ftr-374	1278	9	agree	agree	VERB
ftr-374	1278	10	to	to	PART
ftr-374	1278	11	permit	permit	VERB
ftr-374	1278	12	the	the	DET
ftr-374	1278	13	contributing	contribute	VERB
ftr-374	1278	14	partner	partner	NOUN
ftr-374	1278	15	to	to	PART
ftr-374	1278	16	take	take	VERB
ftr-374	1278	17	advantage	advantage	NOUN
ftr-374	1278	18	of	of	ADP
ftr-374	1278	19	the	the	DET
ftr-374	1278	20	partner	partner	NOUN
ftr-374	1278	21	’s	’s	PART
ftr-374	1278	22	pre	pre	ADJ
ftr-374	1278	23	-	-	ADJ
ftr-374	1278	24	contribution	contribution	ADJ
ftr-374	1278	25	loss	loss	NOUN
ftr-374	1278	26	at	at	ADP
ftr-374	1278	27	the	the	DET
ftr-374	1278	28	time	time	NOUN
ftr-374	1278	29	of	of	ADP
ftr-374	1278	30	sale	sale	NOUN
ftr-374	1278	31	,	,	PUNCT
ftr-374	1278	32	the	the	DET
ftr-374	1278	33	curative	curative	ADJ
ftr-374	1278	34	and	and	CCONJ
ftr-374	1278	35	remedial	remedial	ADJ
ftr-374	1278	36	allocation	allocation	NOUN
ftr-374	1278	37	provision	provision	NOUN
ftr-374	1278	38	of	of	ADP
ftr-374	1278	39	treas	treas	PROPN
ftr-374	1278	40	.	.	PUNCT
ftr-374	1279	1	reg	reg	PROPN
ftr-374	1279	2	.	.	PUNCT
ftr-374	1280	1	section	section	NOUN
ftr-374	1280	2	1.704	1.704	NUM
ftr-374	1280	3	-	-	SYM
ftr-374	1280	4	3(c	3(c	NUM
ftr-374	1280	5	)	)	PUNCT
ftr-374	1280	6	and	and	CCONJ
ftr-374	1280	7	(	(	PUNCT
ftr-374	1280	8	d	d	X
ftr-374	1280	9	)	)	PUNCT
ftr-374	1280	10	appear	appear	VERB
ftr-374	1280	11	to	to	PART
ftr-374	1280	12	be	be	AUX
ftr-374	1280	13	available	available	ADJ
ftr-374	1280	14	to	to	PART
ftr-374	1280	15	achieve	achieve	VERB
ftr-374	1280	16	that	that	DET
ftr-374	1280	17	result	result	NOUN
ftr-374	1280	18	.	.	PUNCT
ftr-374	1281	1	c.	c.	NOUN
ftr-374	1281	2	allocations	allocation	NOUN
ftr-374	1281	3	of	of	ADP
ftr-374	1281	4	depreciation	depreciation	NOUN
ftr-374	1281	5	deductions	deduction	NOUN
ftr-374	1281	6	with	with	ADP
ftr-374	1281	7	respect	respect	NOUN
ftr-374	1281	8	to	to	ADP
ftr-374	1281	9	built	build	VERB
ftr-374	1281	10	-	-	PUNCT
ftr-374	1281	11	in	in	ADP
ftr-374	1281	12	loss	loss	NOUN
ftr-374	1281	13	property	property	NOUN
ftr-374	1281	14	allocations	allocation	NOUN
ftr-374	1281	15	of	of	ADP
ftr-374	1281	16	depreciation	depreciation	NOUN
ftr-374	1281	17	attributable	attributable	ADJ
ftr-374	1281	18	to	to	ADP
ftr-374	1281	19	built	build	VERB
ftr-374	1281	20	-	-	PUNCT
ftr-374	1281	21	in	in	ADP
ftr-374	1281	22	loss	loss	NOUN
ftr-374	1281	23	property	property	NOUN
ftr-374	1281	24	do	do	AUX
ftr-374	1281	25	not	not	PART
ftr-374	1281	26	create	create	VERB
ftr-374	1281	27	the	the	DET
ftr-374	1281	28	same	same	ADJ
ftr-374	1281	29	type	type	NOUN
ftr-374	1281	30	of	of	ADP
ftr-374	1281	31	book	book	NOUN
ftr-374	1281	32	/	/	SYM
ftr-374	1281	33	tax	tax	NOUN
ftr-374	1281	34	disparity	disparity	NOUN
ftr-374	1281	35	as	as	ADP
ftr-374	1281	36	allocations	allocation	NOUN
ftr-374	1281	37	with	with	ADP
ftr-374	1281	38	respect	respect	NOUN
ftr-374	1281	39	to	to	ADP
ftr-374	1281	40	built	build	VERB
ftr-374	1281	41	-	-	PUNCT
ftr-374	1281	42	in	in	ADP
ftr-374	1281	43	gain	gain	NOUN
ftr-374	1281	44	property	property	NOUN
ftr-374	1281	45	because	because	SCONJ
ftr-374	1281	46	in	in	ADP
ftr-374	1281	47	the	the	DET
ftr-374	1281	48	former	former	ADJ
ftr-374	1281	49	case	case	NOUN
ftr-374	1281	50	the	the	DET
ftr-374	1281	51	tax	tax	NOUN
ftr-374	1281	52	allocations	allocation	NOUN
ftr-374	1281	53	exceed	exceed	VERB
ftr-374	1281	54	book	book	NOUN
ftr-374	1281	55	allocations	allocation	NOUN
ftr-374	1281	56	.	.	PUNCT
ftr-374	1282	1	there	there	PRON
ftr-374	1282	2	will	will	AUX
ftr-374	1282	3	be	be	AUX
ftr-374	1282	4	sufficient	sufficient	ADJ
ftr-374	1282	5	tax	tax	NOUN
ftr-374	1282	6	basis	basis	NOUN
ftr-374	1282	7	to	to	PART
ftr-374	1282	8	match	match	VERB
ftr-374	1282	9	tax	tax	NOUN
ftr-374	1282	10	allocations	allocation	NOUN
ftr-374	1282	11	of	of	ADP
ftr-374	1282	12	depreciation	depreciation	NOUN
ftr-374	1282	13	and	and	CCONJ
ftr-374	1282	14	other	other	ADJ
ftr-374	1282	15	capital	capital	NOUN
ftr-374	1282	16	recovery	recovery	NOUN
ftr-374	1282	17	deductions	deduction	NOUN
ftr-374	1282	18	with	with	ADP
ftr-374	1282	19	the	the	DET
ftr-374	1282	20	book	book	NOUN
ftr-374	1282	21	allocations	allocation	NOUN
ftr-374	1282	22	to	to	ADP
ftr-374	1282	23	non	non	ADJ
ftr-374	1282	24	-	-	ADJ
ftr-374	1282	25	contributing	contribute	VERB
ftr-374	1282	26	partners	partner	NOUN
ftr-374	1282	27	.	.	PUNCT
ftr-374	1283	1	the	the	DET
ftr-374	1283	2	full	full	ADJ
ftr-374	1283	3	amount	amount	NOUN
ftr-374	1283	4	of	of	ADP
ftr-374	1283	5	the	the	DET
ftr-374	1283	6	tax	tax	NOUN
ftr-374	1283	7	allocation	allocation	NOUN
ftr-374	1283	8	in	in	ADP
ftr-374	1283	9	excess	excess	NOUN
ftr-374	1283	10	of	of	ADP
ftr-374	1283	11	book	book	NOUN
ftr-374	1283	12	depreciation	depreciation	NOUN
ftr-374	1283	13	can	can	AUX
ftr-374	1283	14	be	be	AUX
ftr-374	1283	15	made	make	VERB
ftr-374	1283	16	to	to	ADP
ftr-374	1283	17	the	the	DET
ftr-374	1283	18	contributing	contribute	VERB
ftr-374	1283	19	partner	partner	NOUN
ftr-374	1283	20	.	.	PUNCT
ftr-374	1284	1	in	in	ADP
ftr-374	1284	2	addition	addition	NOUN
ftr-374	1284	3	,	,	PUNCT
ftr-374	1284	4	section	section	NOUN
ftr-374	1284	5	704(c)(1)(c	704(c)(1)(c	NUM
ftr-374	1284	6	)	)	PUNCT
ftr-374	1284	7	should	should	AUX
ftr-374	1284	8	bar	bar	VERB
ftr-374	1284	9	the	the	DET
ftr-374	1284	10	allocation	allocation	NOUN
ftr-374	1284	11	of	of	ADP
ftr-374	1284	12	depreciation	depreciation	NOUN
ftr-374	1284	13	to	to	ADP
ftr-374	1284	14	noncontributing	noncontributing	NOUN
ftr-374	1284	15	partners	partner	NOUN
ftr-374	1284	16	that	that	PRON
ftr-374	1284	17	is	be	AUX
ftr-374	1284	18	calculated	calculate	VERB
ftr-374	1284	19	on	on	ADP
ftr-374	1284	20	an	an	DET
ftr-374	1284	21	adjusted	adjusted	ADJ
ftr-374	1284	22	basis	basis	NOUN
ftr-374	1284	23	in	in	ADP
ftr-374	1284	24	excess	excess	NOUN
ftr-374	1284	25	of	of	ADP
ftr-374	1284	26	the	the	DET
ftr-374	1284	27	fair	fair	ADJ
ftr-374	1284	28	market	market	NOUN
ftr-374	1284	29	value	value	NOUN
ftr-374	1284	30	of	of	ADP
ftr-374	1284	31	contributed	contribute	VERB
ftr-374	1284	32	built	build	VERB
ftr-374	1284	33	-	-	PUNCT
ftr-374	1284	34	in	in	ADP
ftr-374	1284	35	loss	loss	NOUN
ftr-374	1284	36	property	property	NOUN
ftr-374	1284	37	as	as	ADP
ftr-374	1284	38	of	of	ADP
ftr-374	1284	39	the	the	DET
ftr-374	1284	40	date	date	NOUN
ftr-374	1284	41	of	of	ADP
ftr-374	1284	42	the	the	DET
ftr-374	1284	43	contribution	contribution	NOUN
ftr-374	1284	44	.	.	PUNCT
ftr-374	1285	1	example	example	NOUN
ftr-374	1285	2	16	16	NUM
ftr-374	1285	3	assume	assume	VERB
ftr-374	1285	4	that	that	SCONJ
ftr-374	1285	5	in	in	ADP
ftr-374	1285	6	example	example	NOUN
ftr-374	1285	7	15a	15a	NOUN
ftr-374	1285	8	c	c	PROPN
ftr-374	1285	9	contributes	contribute	VERB
ftr-374	1285	10	depreciable	depreciable	ADJ
ftr-374	1285	11	property	property	NOUN
ftr-374	1285	12	with	with	ADP
ftr-374	1285	13	a	a	DET
ftr-374	1285	14	fair	fair	ADJ
ftr-374	1285	15	market	market	NOUN
ftr-374	1285	16	value	value	NOUN
ftr-374	1285	17	of	of	ADP
ftr-374	1285	18	$	$	SYM
ftr-374	1285	19	100,000	100,000	NUM
ftr-374	1285	20	and	and	CCONJ
ftr-374	1285	21	an	an	DET
ftr-374	1285	22	adjusted	adjusted	ADJ
ftr-374	1285	23	basis	basis	NOUN
ftr-374	1285	24	of	of	ADP
ftr-374	1285	25	$	$	SYM
ftr-374	1285	26	130,000	130,000	NUM
ftr-374	1285	27	.	.	PUNCT
ftr-374	1286	1	also	also	ADV
ftr-374	1286	2	assume	assume	VERB
ftr-374	1286	3	for	for	ADP
ftr-374	1286	4	the	the	DET
ftr-374	1286	5	sake	sake	NOUN
ftr-374	1286	6	of	of	ADP
ftr-374	1286	7	simplicity	simplicity	NOUN
ftr-374	1286	8	that	that	SCONJ
ftr-374	1286	9	the	the	DET
ftr-374	1286	10	property	property	NOUN
ftr-374	1286	11	has	have	VERB
ftr-374	1286	12	a	a	DET
ftr-374	1286	13	remaining	remain	VERB
ftr-374	1286	14	recovery	recovery	NOUN
ftr-374	1286	15	period	period	NOUN
ftr-374	1286	16	of	of	ADP
ftr-374	1286	17	10	10	NUM
ftr-374	1286	18	years	year	NOUN
ftr-374	1286	19	and	and	CCONJ
ftr-374	1286	20	is	be	AUX
ftr-374	1286	21	subject	subject	ADJ
ftr-374	1286	22	to	to	ADP
ftr-374	1286	23	straight	straight	ADJ
ftr-374	1286	24	line	line	NOUN
ftr-374	1286	25	depreciation	depreciation	NOUN
ftr-374	1286	26	.	.	PUNCT
ftr-374	1287	1	the	the	DET
ftr-374	1287	2	partnership	partnership	NOUN
ftr-374	1287	3	’s	’s	PART
ftr-374	1287	4	annual	annual	ADJ
ftr-374	1287	5	book	book	NOUN
ftr-374	1287	6	depreciation	depreciation	NOUN
ftr-374	1287	7	is	be	AUX
ftr-374	1287	8	$	$	SYM
ftr-374	1287	9	10,000	10,000	NUM
ftr-374	1287	10	and	and	CCONJ
ftr-374	1287	11	tax	tax	NOUN
ftr-374	1287	12	depreciation	depreciation	NOUN
ftr-374	1287	13	is	be	AUX
ftr-374	1287	14	$	$	SYM
ftr-374	1287	15	13,000	13,000	NUM
ftr-374	1287	16	.	.	PUNCT
ftr-374	1288	1	a	a	DET
ftr-374	1288	2	,	,	PUNCT
ftr-374	1288	3	b	b	NOUN
ftr-374	1288	4	,	,	PUNCT
ftr-374	1288	5	and	and	CCONJ
ftr-374	1288	6	c	c	NOUN
ftr-374	1288	7	are	be	AUX
ftr-374	1288	8	each	each	PRON
ftr-374	1288	9	allocated	allocate	VERB
ftr-374	1288	10	$	$	SYM
ftr-374	1288	11	3,333	3,333	NUM
ftr-374	1288	12	of	of	ADP
ftr-374	1288	13	book	book	NOUN
ftr-374	1288	14	depreciation	depreciation	NOUN
ftr-374	1288	15	.	.	PUNCT
ftr-374	1289	1	a	a	PRON
ftr-374	1289	2	and	and	CCONJ
ftr-374	1289	3	b	b	NOUN
ftr-374	1289	4	are	be	AUX
ftr-374	1289	5	also	also	ADV
ftr-374	1289	6	allocated	allocate	VERB
ftr-374	1289	7	$	$	SYM
ftr-374	1289	8	3,333	3,333	NUM
ftr-374	1289	9	of	of	ADP
ftr-374	1289	10	tax	tax	NOUN
ftr-374	1289	11	depreciation	depreciation	NOUN
ftr-374	1289	12	(	(	PUNCT
ftr-374	1289	13	which	which	PRON
ftr-374	1289	14	is	be	AUX
ftr-374	1289	15	consistent	consistent	ADJ
ftr-374	1289	16	with	with	ADP
ftr-374	1289	17	a	a	DET
ftr-374	1289	18	$	$	SYM
ftr-374	1289	19	100,000	100,000	NUM
ftr-374	1289	20	basis	basis	NOUN
ftr-374	1289	21	in	in	ADP
ftr-374	1289	22	accord	accord	NOUN
ftr-374	1289	23	with	with	ADP
ftr-374	1289	24	§	§	PROPN
ftr-374	1289	25	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1289	26	)	)	PUNCT
ftr-374	1289	27	)	)	PUNCT
ftr-374	1289	28	,	,	PUNCT
ftr-374	1289	29	leaving	leave	VERB
ftr-374	1289	30	the	the	DET
ftr-374	1289	31	remaining	remain	VERB
ftr-374	1289	32	$	$	SYM
ftr-374	1289	33	6,334	6,334	NUM
ftr-374	1289	34	of	of	ADP
ftr-374	1289	35	tax	tax	NOUN
ftr-374	1289	36	depreciation	depreciation	NOUN
ftr-374	1289	37	for	for	ADP
ftr-374	1289	38	allocation	allocation	NOUN
ftr-374	1289	39	to	to	ADP
ftr-374	1289	40	c	c	PROPN
ftr-374	1289	41	(	(	PUNCT
ftr-374	1289	42	c	c	X
ftr-374	1289	43	’s	’s	NOUN
ftr-374	1289	44	share	share	NOUN
ftr-374	1289	45	of	of	ADP
ftr-374	1289	46	recognized	recognize	VERB
ftr-374	1289	47	.	.	PUNCT
ftr-374	1290	1	of	of	ADP
ftr-374	1290	2	course	course	NOUN
ftr-374	1290	3	,	,	PUNCT
ftr-374	1290	4	c	c	PROPN
ftr-374	1290	5	has	have	VERB
ftr-374	1290	6	to	to	PART
ftr-374	1290	7	reduce	reduce	VERB
ftr-374	1290	8	its	its	PRON
ftr-374	1290	9	basis	basis	NOUN
ftr-374	1290	10	in	in	ADP
ftr-374	1290	11	its	its	PRON
ftr-374	1290	12	partnership	partnership	NOUN
ftr-374	1290	13	interest	interest	NOUN
ftr-374	1290	14	to	to	ADP
ftr-374	1290	15	$	$	SYM
ftr-374	1290	16	0	0	NUM
ftr-374	1290	17	and	and	CCONJ
ftr-374	1290	18	,	,	PUNCT
ftr-374	1290	19	were	be	AUX
ftr-374	1290	20	the	the	DET
ftr-374	1290	21	partnership	partnership	NOUN
ftr-374	1290	22	to	to	PART
ftr-374	1290	23	immediately	immediately	ADV
ftr-374	1290	24	liquidate	liquidate	VERB
ftr-374	1290	25	,	,	PUNCT
ftr-374	1290	26	c	c	PROPN
ftr-374	1290	27	would	would	AUX
ftr-374	1290	28	recognize	recognize	VERB
ftr-374	1290	29	an	an	DET
ftr-374	1290	30	offsetting	offset	VERB
ftr-374	1290	31	capital	capital	NOUN
ftr-374	1290	32	gain	gain	NOUN
ftr-374	1290	33	of	of	ADP
ftr-374	1290	34	$	$	SYM
ftr-374	1290	35	50	50	NUM
ftr-374	1290	36	because	because	SCONJ
ftr-374	1290	37	its	its	PRON
ftr-374	1290	38	liquidating	liquidating	NOUN
ftr-374	1290	39	distribution	distribution	NOUN
ftr-374	1290	40	would	would	AUX
ftr-374	1290	41	equal	equal	VERB
ftr-374	1290	42	$	$	SYM
ftr-374	1290	43	50	50	NUM
ftr-374	1290	44	.	.	PUNCT
ftr-374	1291	1	however	however	ADV
ftr-374	1291	2	,	,	PUNCT
ftr-374	1291	3	as	as	ADV
ftr-374	1291	4	long	long	ADV
ftr-374	1291	5	as	as	SCONJ
ftr-374	1291	6	the	the	DET
ftr-374	1291	7	partnership	partnership	NOUN
ftr-374	1291	8	continues	continue	VERB
ftr-374	1291	9	in	in	ADP
ftr-374	1291	10	existence	existence	NOUN
ftr-374	1291	11	,	,	PUNCT
ftr-374	1291	12	the	the	DET
ftr-374	1291	13	gain	gain	NOUN
ftr-374	1291	14	is	be	AUX
ftr-374	1291	15	deferred	defer	VERB
ftr-374	1291	16	and	and	CCONJ
ftr-374	1291	17	a	a	DET
ftr-374	1291	18	loss	loss	NOUN
ftr-374	1291	19	has	have	AUX
ftr-374	1291	20	been	be	AUX
ftr-374	1291	21	accelerated	accelerate	VERB
ftr-374	1291	22	,	,	PUNCT
ftr-374	1291	23	or	or	CCONJ
ftr-374	1291	24	,	,	PUNCT
ftr-374	1291	25	to	to	PART
ftr-374	1291	26	put	put	VERB
ftr-374	1291	27	it	it	PRON
ftr-374	1291	28	differently	differently	ADV
ftr-374	1291	29	,	,	PUNCT
ftr-374	1291	30	two	two	NUM
ftr-374	1291	31	partners	partner	NOUN
ftr-374	1291	32	have	have	AUX
ftr-374	1291	33	‘	'	PUNCT
ftr-374	1291	34	benefited	benefit	VERB
ftr-374	1291	35	’	'	PUNCT
ftr-374	1291	36	from	from	ADP
ftr-374	1291	37	the	the	DET
ftr-374	1291	38	same	same	ADJ
ftr-374	1291	39	loss	loss	NOUN
ftr-374	1291	40	–	–	PUNCT
ftr-374	1291	41	one	one	NUM
ftr-374	1291	42	of	of	ADP
ftr-374	1291	43	them	they	PRON
ftr-374	1291	44	,	,	PUNCT
ftr-374	1291	45	c	c	X
ftr-374	1291	46	,	,	PUNCT
ftr-374	1291	47	in	in	ADP
ftr-374	1291	48	exchange	exchange	NOUN
ftr-374	1291	49	for	for	ADP
ftr-374	1291	50	the	the	DET
ftr-374	1291	51	obligation	obligation	NOUN
ftr-374	1291	52	to	to	PART
ftr-374	1291	53	recognize	recognize	VERB
ftr-374	1291	54	gain	gain	NOUN
ftr-374	1291	55	at	at	ADP
ftr-374	1291	56	a	a	DET
ftr-374	1291	57	later	later	ADJ
ftr-374	1291	58	date	date	NOUN
ftr-374	1291	59	.	.	PUNCT
ftr-374	1291	60	”	"	PUNCT
ftr-374	1292	1	668	668	NUM
ftr-374	1292	2	florida	florida	PROPN
ftr-374	1292	3	tax	tax	NOUN
ftr-374	1292	4	review	review	NOUN
ftr-374	1292	5	[	[	X
ftr-374	1292	6	vol	vol	NOUN
ftr-374	1292	7	.	.	PUNCT
ftr-374	1293	1	9:6	9:6	NUM
ftr-374	1293	2	book	book	NOUN
ftr-374	1293	3	depreciation	depreciation	NOUN
ftr-374	1293	4	of	of	ADP
ftr-374	1293	5	$	$	SYM
ftr-374	1293	6	3,333	3,333	NUM
ftr-374	1293	7	plus	plus	CCONJ
ftr-374	1293	8	the	the	DET
ftr-374	1293	9	$	$	SYM
ftr-374	1293	10	5,000	5,000	NUM
ftr-374	1293	11	excess	excess	ADJ
ftr-374	1293	12	tax	tax	NOUN
ftr-374	1293	13	depreciation	depreciation	NOUN
ftr-374	1293	14	over	over	ADP
ftr-374	1293	15	book	book	NOUN
ftr-374	1293	16	depreciation	depreciation	NOUN
ftr-374	1293	17	attributable	attributable	ADJ
ftr-374	1293	18	to	to	ADP
ftr-374	1293	19	c	c	PROPN
ftr-374	1293	20	’s	’s	PART
ftr-374	1293	21	pre	pre	ADJ
ftr-374	1293	22	-	-	NOUN
ftr-374	1293	23	contribution	contribution	NOUN
ftr-374	1293	24	built	build	VERB
ftr-374	1293	25	-	-	PUNCT
ftr-374	1293	26	in	in	ADP
ftr-374	1293	27	loss	loss	NOUN
ftr-374	1293	28	)	)	PUNCT
ftr-374	1293	29	.	.	PUNCT
ftr-374	1294	1	at	at	ADP
ftr-374	1294	2	the	the	DET
ftr-374	1294	3	end	end	NOUN
ftr-374	1294	4	of	of	ADP
ftr-374	1294	5	the	the	DET
ftr-374	1294	6	depreciable	depreciable	ADJ
ftr-374	1294	7	property	property	NOUN
ftr-374	1294	8	’s	’s	PART
ftr-374	1294	9	ten	ten	NUM
ftr-374	1294	10	year	year	NOUN
ftr-374	1294	11	recovery	recovery	NOUN
ftr-374	1294	12	period	period	NOUN
ftr-374	1294	13	,	,	PUNCT
ftr-374	1294	14	a	a	PRON
ftr-374	1294	15	and	and	CCONJ
ftr-374	1294	16	b	b	NOUN
ftr-374	1294	17	each	each	PRON
ftr-374	1294	18	recover	recover	VERB
ftr-374	1294	19	their	their	PRON
ftr-374	1294	20	$	$	SYM
ftr-374	1294	21	33,333	33,333	NUM
ftr-374	1294	22	“	"	PUNCT
ftr-374	1294	23	cost	cost	NOUN
ftr-374	1294	24	”	"	PUNCT
ftr-374	1294	25	for	for	ADP
ftr-374	1294	26	the	the	DET
ftr-374	1294	27	depreciable	depreciable	ADJ
ftr-374	1294	28	property,210	property,210	NOUN
ftr-374	1294	29	and	and	CCONJ
ftr-374	1294	30	c	c	NOUN
ftr-374	1294	31	recovers	recover	NOUN
ftr-374	1294	32	c	c	VERB
ftr-374	1294	33	’s	’s	PART
ftr-374	1294	34	pre	pre	ADJ
ftr-374	1294	35	-	-	ADJ
ftr-374	1294	36	contribution	contribution	ADJ
ftr-374	1294	37	basis	basis	NOUN
ftr-374	1294	38	in	in	ADP
ftr-374	1294	39	the	the	DET
ftr-374	1294	40	depreciable	depreciable	ADJ
ftr-374	1294	41	property	property	NOUN
ftr-374	1294	42	.	.	PUNCT
ftr-374	1295	1	the	the	DET
ftr-374	1295	2	partnership	partnership	NOUN
ftr-374	1295	3	capital	capital	NOUN
ftr-374	1295	4	account	account	NOUN
ftr-374	1295	5	is	be	AUX
ftr-374	1295	6	as	as	SCONJ
ftr-374	1295	7	follows	follow	VERB
ftr-374	1295	8	–	–	PUNCT
ftr-374	1295	9	assets	asset	NOUN
ftr-374	1295	10	partners	partner	NOUN
ftr-374	1295	11	’	'	PUNCT
ftr-374	1295	12	capital	capital	NOUN
ftr-374	1295	13	accounts	account	NOUN
ftr-374	1295	14	book	book	NOUN
ftr-374	1295	15	value	value	NOUN
ftr-374	1295	16	basis	basis	NOUN
ftr-374	1295	17	book	book	NOUN
ftr-374	1295	18	value	value	NOUN
ftr-374	1295	19	basis	basis	NOUN
ftr-374	1295	20	cash	cash	NOUN
ftr-374	1295	21	$	$	SYM
ftr-374	1295	22	100,000	100,000	NUM
ftr-374	1295	23	$	$	SYM
ftr-374	1295	24	100,000	100,000	NUM
ftr-374	1295	25	a	a	DET
ftr-374	1295	26	$	$	SYM
ftr-374	1295	27	66,667	66,667	NUM
ftr-374	1295	28	$	$	SYM
ftr-374	1295	29	66,667	66,667	NUM
ftr-374	1295	30	gainacre	gainacre	VERB
ftr-374	1295	31	$	$	SYM
ftr-374	1295	32	100,000	100,000	NUM
ftr-374	1295	33	$	$	SYM
ftr-374	1295	34	40,000	40,000	NUM
ftr-374	1295	35	b211	b211	NUM
ftr-374	1295	36	$	$	SYM
ftr-374	1295	37	66,667	66,667	NUM
ftr-374	1295	38	$	$	SYM
ftr-374	1295	39	6,667	6,667	NUM
ftr-374	1295	40	depreciable	depreciable	ADJ
ftr-374	1295	41	property	property	NOUN
ftr-374	1295	42	0	0	NUM
ftr-374	1295	43	0	0	NUM
ftr-374	1295	44	c	c	NOUN
ftr-374	1295	45	$	$	SYM
ftr-374	1295	46	66,666	66,666	NUM
ftr-374	1296	1	$	$	SYM
ftr-374	1296	2	66,666	66,666	NUM
ftr-374	1296	3	$	$	SYM
ftr-374	1296	4	200,000	200,000	NUM
ftr-374	1296	5	$	$	SYM
ftr-374	1296	6	140,000	140,000	NUM
ftr-374	1296	7	$	$	SYM
ftr-374	1296	8	200,000	200,000	NUM
ftr-374	1296	9	$	$	SYM
ftr-374	1296	10	140,000	140,000	NUM
ftr-374	1296	11	d.	d.	NOUN
ftr-374	1296	12	liquidation	liquidation	NOUN
ftr-374	1296	13	of	of	ADP
ftr-374	1296	14	the	the	DET
ftr-374	1296	15	contributing	contribute	VERB
ftr-374	1296	16	partner	partner	NOUN
ftr-374	1296	17	when	when	SCONJ
ftr-374	1296	18	the	the	DET
ftr-374	1296	19	partnership	partnership	NOUN
ftr-374	1296	20	interest	interest	NOUN
ftr-374	1296	21	of	of	ADP
ftr-374	1296	22	a	a	DET
ftr-374	1296	23	partner	partner	NOUN
ftr-374	1296	24	who	who	PRON
ftr-374	1296	25	contributed	contribute	VERB
ftr-374	1296	26	built	build	VERB
ftr-374	1296	27	-	-	PUNCT
ftr-374	1296	28	in	in	ADP
ftr-374	1296	29	loss	loss	NOUN
ftr-374	1296	30	property	property	NOUN
ftr-374	1296	31	is	be	AUX
ftr-374	1296	32	completely	completely	ADV
ftr-374	1296	33	liquidated	liquidate	VERB
ftr-374	1296	34	,	,	PUNCT
ftr-374	1296	35	allocations	allocation	NOUN
ftr-374	1296	36	of	of	ADP
ftr-374	1296	37	tax	tax	NOUN
ftr-374	1296	38	items	item	NOUN
ftr-374	1296	39	reflecting	reflect	VERB
ftr-374	1296	40	precontribution	precontribution	NOUN
ftr-374	1296	41	loss	loss	NOUN
ftr-374	1296	42	are	be	AUX
ftr-374	1296	43	no	no	ADV
ftr-374	1296	44	longer	long	ADV
ftr-374	1296	45	possible	possible	ADJ
ftr-374	1296	46	.	.	PUNCT
ftr-374	1297	1	the	the	DET
ftr-374	1297	2	rule	rule	NOUN
ftr-374	1297	3	of	of	ADP
ftr-374	1297	4	section	section	NOUN
ftr-374	1297	5	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1297	6	)	)	PUNCT
ftr-374	1297	7	limits	limit	VERB
ftr-374	1297	8	the	the	DET
ftr-374	1297	9	basis	basis	NOUN
ftr-374	1297	10	of	of	ADP
ftr-374	1297	11	“	"	PUNCT
ftr-374	1297	12	other	other	ADJ
ftr-374	1297	13	partners	partner	NOUN
ftr-374	1297	14	”	"	PUNCT
ftr-374	1297	15	to	to	ADP
ftr-374	1297	16	the	the	DET
ftr-374	1297	17	fair	fair	ADJ
ftr-374	1297	18	market	market	NOUN
ftr-374	1297	19	value	value	NOUN
ftr-374	1297	20	of	of	ADP
ftr-374	1297	21	contributed	contribute	VERB
ftr-374	1297	22	property	property	NOUN
ftr-374	1297	23	at	at	ADP
ftr-374	1297	24	the	the	DET
ftr-374	1297	25	time	time	NOUN
ftr-374	1297	26	of	of	ADP
ftr-374	1297	27	contribution	contribution	NOUN
ftr-374	1297	28	after	after	SCONJ
ftr-374	1297	29	the	the	DET
ftr-374	1297	30	contributing	contribute	VERB
ftr-374	1297	31	partner	partner	NOUN
ftr-374	1297	32	’s	’s	PART
ftr-374	1297	33	interest	interest	NOUN
ftr-374	1297	34	is	be	AUX
ftr-374	1297	35	liquidated	liquidate	VERB
ftr-374	1297	36	.	.	PUNCT
ftr-374	1298	1	as	as	ADP
ftr-374	1298	2	a	a	DET
ftr-374	1298	3	result	result	NOUN
ftr-374	1298	4	,	,	PUNCT
ftr-374	1298	5	the	the	DET
ftr-374	1298	6	pre	pre	NOUN
ftr-374	1298	7	-	-	NOUN
ftr-374	1298	8	contribution	contribution	NOUN
ftr-374	1298	9	built	build	VERB
ftr-374	1298	10	-	-	PUNCT
ftr-374	1298	11	in	in	ADP
ftr-374	1298	12	loss	loss	NOUN
ftr-374	1298	13	is	be	AUX
ftr-374	1298	14	available	available	ADJ
ftr-374	1298	15	only	only	ADV
ftr-374	1298	16	to	to	ADP
ftr-374	1298	17	the	the	DET
ftr-374	1298	18	contributing	contribute	VERB
ftr-374	1298	19	partner	partner	NOUN
ftr-374	1298	20	.	.	PUNCT
ftr-374	1299	1	example	example	NOUN
ftr-374	1300	1	17	17	NUM
ftr-374	1300	2	assume	assume	VERB
ftr-374	1300	3	that	that	SCONJ
ftr-374	1300	4	the	the	DET
ftr-374	1300	5	partnership	partnership	NOUN
ftr-374	1300	6	in	in	ADP
ftr-374	1300	7	example	example	NOUN
ftr-374	1300	8	15a	15a	NOUN
ftr-374	1300	9	distributed	distribute	VERB
ftr-374	1300	10	$	$	SYM
ftr-374	1300	11	100,000	100,000	NUM
ftr-374	1300	12	cash	cash	NOUN
ftr-374	1300	13	to	to	ADP
ftr-374	1300	14	c	c	NOUN
ftr-374	1300	15	in	in	ADP
ftr-374	1300	16	complete	complete	ADJ
ftr-374	1300	17	liquidation	liquidation	NOUN
ftr-374	1300	18	of	of	ADP
ftr-374	1300	19	c	c	PROPN
ftr-374	1300	20	’s	’s	PART
ftr-374	1300	21	interest	interest	NOUN
ftr-374	1300	22	in	in	ADP
ftr-374	1300	23	the	the	DET
ftr-374	1300	24	partnership	partnership	NOUN
ftr-374	1300	25	when	when	SCONJ
ftr-374	1300	26	the	the	DET
ftr-374	1300	27	fair	fair	ADJ
ftr-374	1300	28	market	market	NOUN
ftr-374	1300	29	value	value	NOUN
ftr-374	1300	30	of	of	ADP
ftr-374	1300	31	the	the	DET
ftr-374	1300	32	property	property	NOUN
ftr-374	1300	33	contributed	contribute	VERB
ftr-374	1300	34	by	by	ADP
ftr-374	1300	35	c	c	PROPN
ftr-374	1300	36	remained	remain	VERB
ftr-374	1300	37	$	$	SYM
ftr-374	1300	38	100,000	100,000	NUM
ftr-374	1300	39	.	.	PUNCT
ftr-374	1301	1	c	c	PROPN
ftr-374	1301	2	recognizes	recognize	VERB
ftr-374	1301	3	a	a	DET
ftr-374	1301	4	$	$	SYM
ftr-374	1301	5	30,000	30,000	NUM
ftr-374	1301	6	loss	loss	NOUN
ftr-374	1301	7	(	(	PUNCT
ftr-374	1301	8	$	$	SYM
ftr-374	1301	9	100,000	100,000	NUM
ftr-374	1301	10	$	$	SYM
ftr-374	1301	11	130,000	130,000	NUM
ftr-374	1301	12	)	)	PUNCT
ftr-374	1301	13	on	on	ADP
ftr-374	1301	14	the	the	DET
ftr-374	1301	15	receipt	receipt	NOUN
ftr-374	1301	16	of	of	ADP
ftr-374	1301	17	cash	cash	NOUN
ftr-374	1301	18	in	in	ADP
ftr-374	1301	19	liquidation	liquidation	NOUN
ftr-374	1301	20	of	of	ADP
ftr-374	1301	21	c	c	PROPN
ftr-374	1301	22	’s	’s	PART
ftr-374	1301	23	partnership	partnership	NOUN
ftr-374	1301	24	interest.212	interest.212	PROPN
ftr-374	1301	25	under	under	ADP
ftr-374	1301	26	the	the	DET
ftr-374	1301	27	limitation	limitation	NOUN
ftr-374	1301	28	of	of	ADP
ftr-374	1301	29	§	§	PROPN
ftr-374	1301	30	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1301	31	)	)	PUNCT
ftr-374	1301	32	,	,	PUNCT
ftr-374	1301	33	the	the	DET
ftr-374	1301	34	continuing	continue	VERB
ftr-374	1301	35	partners	partner	NOUN
ftr-374	1301	36	’	’	PART
ftr-374	1301	37	basis	basis	NOUN
ftr-374	1301	38	in	in	ADP
ftr-374	1301	39	lossacre	lossacre	NOUN
ftr-374	1301	40	is	be	AUX
ftr-374	1301	41	now	now	ADV
ftr-374	1301	42	limited	limit	VERB
ftr-374	1301	43	to	to	ADP
ftr-374	1301	44	$	$	SYM
ftr-374	1301	45	100,000	100,000	NUM
ftr-374	1301	46	.	.	PUNCT
ftr-374	1302	1	the	the	DET
ftr-374	1302	2	partnership	partnership	NOUN
ftr-374	1302	3	capital	capital	NOUN
ftr-374	1302	4	account	account	NOUN
ftr-374	1302	5	is	be	AUX
ftr-374	1302	6	thus	thus	ADV
ftr-374	1302	7	−	−	PROPN
ftr-374	1302	8	210	210	NUM
ftr-374	1302	9	.	.	PUNCT
ftr-374	1303	1	rounded	round	VERB
ftr-374	1303	2	off	off	ADP
ftr-374	1303	3	.	.	PUNCT
ftr-374	1304	1	book	book	NOUN
ftr-374	1304	2	depreciation	depreciation	NOUN
ftr-374	1304	3	is	be	AUX
ftr-374	1304	4	$	$	SYM
ftr-374	1304	5	3333.33/$3333.34	3333.33/$3333.34	NUM
ftr-374	1304	6	per	per	ADP
ftr-374	1304	7	year	year	NOUN
ftr-374	1304	8	.	.	PUNCT
ftr-374	1305	1	211	211	NUM
ftr-374	1305	2	the	the	DET
ftr-374	1305	3	disparity	disparity	NOUN
ftr-374	1305	4	in	in	ADP
ftr-374	1305	5	b	b	PROPN
ftr-374	1305	6	’s	’s	PART
ftr-374	1305	7	book	book	NOUN
ftr-374	1305	8	and	and	CCONJ
ftr-374	1305	9	tax	tax	NOUN
ftr-374	1305	10	accounts	account	NOUN
ftr-374	1305	11	is	be	AUX
ftr-374	1305	12	attributable	attributable	ADJ
ftr-374	1305	13	to	to	ADP
ftr-374	1305	14	the	the	DET
ftr-374	1305	15	$	$	SYM
ftr-374	1305	16	60,000	60,000	NUM
ftr-374	1305	17	of	of	ADP
ftr-374	1305	18	pre	pre	ADJ
ftr-374	1305	19	-	-	NOUN
ftr-374	1305	20	contribution	contribution	ADJ
ftr-374	1305	21	gain	gain	NOUN
ftr-374	1305	22	in	in	ADP
ftr-374	1305	23	whiteacre	whiteacre	NOUN
ftr-374	1305	24	at	at	ADP
ftr-374	1305	25	the	the	DET
ftr-374	1305	26	time	time	NOUN
ftr-374	1305	27	of	of	ADP
ftr-374	1305	28	its	its	PRON
ftr-374	1305	29	contribution	contribution	NOUN
ftr-374	1305	30	to	to	ADP
ftr-374	1305	31	the	the	DET
ftr-374	1305	32	partnership	partnership	NOUN
ftr-374	1305	33	.	.	PUNCT
ftr-374	1306	1	212	212	NUM
ftr-374	1306	2	.	.	PUNCT
ftr-374	1307	1	irc	irc	PROPN
ftr-374	1307	2	§	§	PROPN
ftr-374	1307	3	731(a)(2	731(a)(2	NOUN
ftr-374	1307	4	)	)	PUNCT
ftr-374	1307	5	.	.	PUNCT
ftr-374	1308	1	loss	loss	NOUN
ftr-374	1308	2	is	be	AUX
ftr-374	1308	3	recognized	recognize	VERB
ftr-374	1308	4	on	on	ADP
ftr-374	1308	5	a	a	DET
ftr-374	1308	6	distribution	distribution	NOUN
ftr-374	1308	7	in	in	ADP
ftr-374	1308	8	complete	complete	ADJ
ftr-374	1308	9	liquidation	liquidation	NOUN
ftr-374	1308	10	of	of	ADP
ftr-374	1308	11	a	a	DET
ftr-374	1308	12	partner	partner	NOUN
ftr-374	1308	13	’s	’s	PART
ftr-374	1308	14	interest	interest	NOUN
ftr-374	1308	15	where	where	SCONJ
ftr-374	1308	16	the	the	DET
ftr-374	1308	17	distributee	distributee	NOUN
ftr-374	1308	18	receives	receive	VERB
ftr-374	1308	19	only	only	ADV
ftr-374	1308	20	cash	cash	NOUN
ftr-374	1308	21	and/or	and/or	CCONJ
ftr-374	1308	22	inventory	inventory	NOUN
ftr-374	1308	23	and	and	CCONJ
ftr-374	1308	24	unrealized	unrealized	ADJ
ftr-374	1308	25	receivables	receivables	NOUN
ftr-374	1308	26	(	(	PUNCT
ftr-374	1308	27	the	the	DET
ftr-374	1308	28	basis	basis	NOUN
ftr-374	1308	29	of	of	ADP
ftr-374	1308	30	which	which	PRON
ftr-374	1308	31	is	be	AUX
ftr-374	1308	32	limited	limit	VERB
ftr-374	1308	33	to	to	ADP
ftr-374	1308	34	the	the	DET
ftr-374	1308	35	partnership	partnership	NOUN
ftr-374	1308	36	basis	basis	NOUN
ftr-374	1308	37	)	)	PUNCT
ftr-374	1308	38	and	and	CCONJ
ftr-374	1308	39	the	the	DET
ftr-374	1308	40	amount	amount	NOUN
ftr-374	1308	41	of	of	ADP
ftr-374	1308	42	the	the	DET
ftr-374	1308	43	cash	cash	NOUN
ftr-374	1308	44	or	or	CCONJ
ftr-374	1308	45	the	the	DET
ftr-374	1308	46	basis	basis	NOUN
ftr-374	1308	47	of	of	ADP
ftr-374	1308	48	the	the	DET
ftr-374	1308	49	inventory	inventory	NOUN
ftr-374	1308	50	and	and	CCONJ
ftr-374	1308	51	unrealized	unrealized	ADJ
ftr-374	1308	52	receivables	receivables	NOUN
ftr-374	1308	53	is	be	AUX
ftr-374	1308	54	less	less	ADJ
ftr-374	1308	55	than	than	ADP
ftr-374	1308	56	the	the	DET
ftr-374	1308	57	partner	partner	NOUN
ftr-374	1308	58	’s	’s	PART
ftr-374	1308	59	basis	basis	NOUN
ftr-374	1308	60	in	in	ADP
ftr-374	1308	61	the	the	DET
ftr-374	1308	62	partnership	partnership	NOUN
ftr-374	1308	63	interest	interest	NOUN
ftr-374	1308	64	.	.	PUNCT
ftr-374	1309	1	2009	2009	NUM
ftr-374	1309	2	]	]	PUNCT
ftr-374	1309	3	built	build	VERB
ftr-374	1309	4	-	-	PUNCT
ftr-374	1309	5	in	in	ADP
ftr-374	1309	6	gain	gain	NOUN
ftr-374	1309	7	and	and	CCONJ
ftr-374	1309	8	built	build	VERB
ftr-374	1309	9	-	-	PUNCT
ftr-374	1309	10	in	in	ADP
ftr-374	1309	11	loss	loss	NOUN
ftr-374	1309	12	669	669	NUM
ftr-374	1309	13	assets	asset	NOUN
ftr-374	1309	14	partners	partner	NOUN
ftr-374	1309	15	’	'	PUNCT
ftr-374	1309	16	capital	capital	NOUN
ftr-374	1309	17	accounts	account	NOUN
ftr-374	1309	18	book	book	NOUN
ftr-374	1309	19	value	value	NOUN
ftr-374	1309	20	basis	basis	NOUN
ftr-374	1309	21	book	book	NOUN
ftr-374	1309	22	value	value	NOUN
ftr-374	1309	23	basis	basis	NOUN
ftr-374	1309	24	cash	cash	NOUN
ftr-374	1309	25	0	0	NUM
ftr-374	1309	26	0	0	NUM
ftr-374	1309	27	a	a	DET
ftr-374	1309	28	$	$	SYM
ftr-374	1309	29	100,000	100,000	NUM
ftr-374	1309	30	$	$	SYM
ftr-374	1309	31	100,000	100,000	NUM
ftr-374	1309	32	gainacre	gainacre	VERB
ftr-374	1309	33	$	$	SYM
ftr-374	1309	34	100,000	100,000	NUM
ftr-374	1309	35	$	$	SYM
ftr-374	1309	36	40,000	40,000	NUM
ftr-374	1309	37	b	b	NUM
ftr-374	1309	38	$	$	SYM
ftr-374	1309	39	100,000	100,000	NUM
ftr-374	1309	40	$	$	SYM
ftr-374	1309	41	40,000	40,000	NUM
ftr-374	1309	42	lossacre	lossacre	ADJ
ftr-374	1309	43	$	$	SYM
ftr-374	1309	44	100,000	100,000	NUM
ftr-374	1309	45	$	$	SYM
ftr-374	1309	46	100,000	100,000	NUM
ftr-374	1309	47	$	$	SYM
ftr-374	1309	48	200,000	200,000	NUM
ftr-374	1309	49	$	$	SYM
ftr-374	1309	50	140,000	140,000	NUM
ftr-374	1309	51	$	$	SYM
ftr-374	1309	52	200,000	200,000	NUM
ftr-374	1309	53	$	$	SYM
ftr-374	1309	54	140,000	140,000	NUM
ftr-374	1309	55	c	c	NOUN
ftr-374	1309	56	recognizes	recognize	VERB
ftr-374	1309	57	c	c	X
ftr-374	1309	58	’s	’s	PART
ftr-374	1309	59	pre	pre	ADJ
ftr-374	1309	60	-	-	ADJ
ftr-374	1309	61	contribution	contribution	ADJ
ftr-374	1309	62	loss	loss	NOUN
ftr-374	1309	63	on	on	ADP
ftr-374	1309	64	the	the	DET
ftr-374	1309	65	liquidation	liquidation	NOUN
ftr-374	1309	66	distribution	distribution	NOUN
ftr-374	1309	67	,	,	PUNCT
ftr-374	1309	68	thus	thus	ADV
ftr-374	1309	69	c	c	AUX
ftr-374	1309	70	’s	’s	PART
ftr-374	1309	71	loss	loss	NOUN
ftr-374	1309	72	is	be	AUX
ftr-374	1309	73	preserved	preserve	VERB
ftr-374	1309	74	.	.	PUNCT
ftr-374	1310	1	section	section	NOUN
ftr-374	1310	2	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1310	3	)	)	PUNCT
ftr-374	1310	4	prevents	prevent	VERB
ftr-374	1310	5	duplication	duplication	NOUN
ftr-374	1310	6	of	of	ADP
ftr-374	1310	7	c	c	PROPN
ftr-374	1310	8	’s	’s	PART
ftr-374	1310	9	pre	pre	ADJ
ftr-374	1310	10	-	-	ADJ
ftr-374	1310	11	contribution	contribution	ADJ
ftr-374	1310	12	loss	loss	NOUN
ftr-374	1310	13	with	with	ADP
ftr-374	1310	14	the	the	DET
ftr-374	1310	15	basis	basis	NOUN
ftr-374	1310	16	reduction	reduction	NOUN
ftr-374	1310	17	that	that	PRON
ftr-374	1310	18	prevents	prevent	VERB
ftr-374	1310	19	a	a	PRON
ftr-374	1310	20	and	and	CCONJ
ftr-374	1310	21	b	b	NOUN
ftr-374	1310	22	from	from	ADP
ftr-374	1310	23	again	again	ADV
ftr-374	1310	24	taking	take	VERB
ftr-374	1310	25	advantage	advantage	NOUN
ftr-374	1310	26	of	of	ADP
ftr-374	1310	27	the	the	DET
ftr-374	1310	28	pre	pre	NOUN
ftr-374	1310	29	-	-	NOUN
ftr-374	1310	30	contribution	contribution	NOUN
ftr-374	1310	31	built	build	VERB
ftr-374	1310	32	-	-	PUNCT
ftr-374	1310	33	in	in	ADP
ftr-374	1310	34	loss.213	loss.213	PROPN
ftr-374	1310	35	the	the	DET
ftr-374	1310	36	same	same	ADJ
ftr-374	1310	37	result	result	NOUN
ftr-374	1310	38	would	would	AUX
ftr-374	1310	39	occur	occur	VERB
ftr-374	1310	40	if	if	SCONJ
ftr-374	1310	41	the	the	DET
ftr-374	1310	42	partnership	partnership	NOUN
ftr-374	1310	43	had	have	VERB
ftr-374	1310	44	a	a	DET
ftr-374	1310	45	section	section	NOUN
ftr-374	1310	46	754	754	NUM
ftr-374	1310	47	election	election	NOUN
ftr-374	1310	48	in	in	ADP
ftr-374	1310	49	effect	effect	NOUN
ftr-374	1310	50	.	.	PUNCT
ftr-374	1311	1	section	section	NOUN
ftr-374	1311	2	734(b)(2)(a	734(b)(2)(a	PROPN
ftr-374	1311	3	)	)	PUNCT
ftr-374	1311	4	requires	require	VERB
ftr-374	1311	5	a	a	DET
ftr-374	1311	6	reduction	reduction	NOUN
ftr-374	1311	7	in	in	ADP
ftr-374	1311	8	the	the	DET
ftr-374	1311	9	basis	basis	NOUN
ftr-374	1311	10	of	of	ADP
ftr-374	1311	11	partnership	partnership	NOUN
ftr-374	1311	12	property	property	NOUN
ftr-374	1311	13	in	in	ADP
ftr-374	1311	14	the	the	DET
ftr-374	1311	15	amount	amount	NOUN
ftr-374	1311	16	of	of	ADP
ftr-374	1311	17	loss	loss	NOUN
ftr-374	1311	18	recognized	recognize	VERB
ftr-374	1311	19	by	by	ADP
ftr-374	1311	20	a	a	DET
ftr-374	1311	21	partner	partner	NOUN
ftr-374	1311	22	under	under	ADP
ftr-374	1311	23	section	section	NOUN
ftr-374	1311	24	731(a)(2	731(a)(2	NOUN
ftr-374	1311	25	)	)	PUNCT
ftr-374	1311	26	.	.	PUNCT
ftr-374	1312	1	thus	thus	ADV
ftr-374	1312	2	,	,	PUNCT
ftr-374	1312	3	on	on	ADP
ftr-374	1312	4	the	the	DET
ftr-374	1312	5	distribution	distribution	NOUN
ftr-374	1312	6	to	to	ADP
ftr-374	1312	7	c	c	NOUN
ftr-374	1312	8	,	,	PUNCT
ftr-374	1312	9	the	the	DET
ftr-374	1312	10	partnership	partnership	NOUN
ftr-374	1312	11	would	would	AUX
ftr-374	1312	12	have	have	AUX
ftr-374	1312	13	been	be	AUX
ftr-374	1312	14	required	require	VERB
ftr-374	1312	15	to	to	PART
ftr-374	1312	16	reduce	reduce	VERB
ftr-374	1312	17	the	the	DET
ftr-374	1312	18	basis	basis	NOUN
ftr-374	1312	19	of	of	ADP
ftr-374	1312	20	partnership	partnership	NOUN
ftr-374	1312	21	property	property	NOUN
ftr-374	1312	22	by	by	ADP
ftr-374	1312	23	the	the	DET
ftr-374	1312	24	amount	amount	NOUN
ftr-374	1312	25	of	of	ADP
ftr-374	1312	26	c	c	AUX
ftr-374	1312	27	’s	’s	ADV
ftr-374	1312	28	recognized	recognize	VERB
ftr-374	1312	29	loss.214	loss.214	ADV
ftr-374	1312	30	the	the	DET
ftr-374	1312	31	basis	basis	NOUN
ftr-374	1312	32	reduction	reduction	NOUN
ftr-374	1312	33	would	would	AUX
ftr-374	1312	34	have	have	AUX
ftr-374	1312	35	been	be	AUX
ftr-374	1312	36	allocated	allocate	VERB
ftr-374	1312	37	to	to	ADP
ftr-374	1312	38	lossacre	lossacre	VERB
ftr-374	1312	39	as	as	ADP
ftr-374	1312	40	depreciated	depreciate	VERB
ftr-374	1312	41	section	section	NOUN
ftr-374	1312	42	1231	1231	NUM
ftr-374	1312	43	property	property	NOUN
ftr-374	1312	44	or	or	CCONJ
ftr-374	1312	45	capital	capital	NOUN
ftr-374	1312	46	gain	gain	NOUN
ftr-374	1312	47	or	or	CCONJ
ftr-374	1312	48	loss	loss	NOUN
ftr-374	1312	49	property	property	NOUN
ftr-374	1312	50	under	under	ADP
ftr-374	1312	51	the	the	DET
ftr-374	1312	52	rules	rule	NOUN
ftr-374	1312	53	of	of	ADP
ftr-374	1312	54	section	section	NOUN
ftr-374	1312	55	755.215	755.215	NUM
ftr-374	1312	56	indeed	indeed	ADV
ftr-374	1312	57	,	,	PUNCT
ftr-374	1312	58	as	as	ADP
ftr-374	1312	59	a	a	DET
ftr-374	1312	60	companion	companion	NOUN
ftr-374	1312	61	to	to	ADP
ftr-374	1312	62	section	section	NOUN
ftr-374	1312	63	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1312	64	)	)	PUNCT
ftr-374	1312	65	,	,	PUNCT
ftr-374	1312	66	congress	congress	PROPN
ftr-374	1312	67	required	require	VERB
ftr-374	1312	68	mandatory	mandatory	ADJ
ftr-374	1312	69	basis	basis	NOUN
ftr-374	1312	70	adjustments	adjustment	NOUN
ftr-374	1312	71	on	on	ADP
ftr-374	1312	72	distributions	distribution	NOUN
ftr-374	1312	73	and	and	CCONJ
ftr-374	1312	74	transfers	transfer	NOUN
ftr-374	1312	75	of	of	ADP
ftr-374	1312	76	a	a	DET
ftr-374	1312	77	partner	partner	NOUN
ftr-374	1312	78	’s	’s	PART
ftr-374	1312	79	interest	interest	NOUN
ftr-374	1312	80	with	with	ADP
ftr-374	1312	81	substantial	substantial	ADJ
ftr-374	1312	82	built	build	VERB
ftr-374	1312	83	-	-	PUNCT
ftr-374	1312	84	in	in	ADP
ftr-374	1312	85	losses.216	losses.216	NOUN
ftr-374	1312	86	213	213	NUM
ftr-374	1312	87	.	.	PUNCT
ftr-374	1313	1	absent	absent	ADJ
ftr-374	1313	2	§	§	PROPN
ftr-374	1313	3	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1313	4	)	)	PUNCT
ftr-374	1313	5	,	,	PUNCT
ftr-374	1313	6	a	a	PRON
ftr-374	1313	7	and	and	CCONJ
ftr-374	1313	8	b	b	NOUN
ftr-374	1313	9	could	could	AUX
ftr-374	1313	10	have	have	AUX
ftr-374	1313	11	sold	sell	VERB
ftr-374	1313	12	blackacre	blackacre	NOUN
ftr-374	1313	13	after	after	ADP
ftr-374	1313	14	c	c	NOUN
ftr-374	1313	15	’s	’s	PART
ftr-374	1313	16	departure	departure	NOUN
ftr-374	1313	17	from	from	ADP
ftr-374	1313	18	the	the	DET
ftr-374	1313	19	partnership	partnership	NOUN
ftr-374	1313	20	and	and	CCONJ
ftr-374	1313	21	recognized	recognize	VERB
ftr-374	1313	22	the	the	DET
ftr-374	1313	23	built	build	VERB
ftr-374	1313	24	-	-	PUNCT
ftr-374	1313	25	in	in	ADP
ftr-374	1313	26	$	$	SYM
ftr-374	1313	27	30,000	30,000	NUM
ftr-374	1313	28	loss	loss	NOUN
ftr-374	1313	29	.	.	PUNCT
ftr-374	1314	1	the	the	DET
ftr-374	1314	2	loss	loss	NOUN
ftr-374	1314	3	would	would	AUX
ftr-374	1314	4	have	have	AUX
ftr-374	1314	5	decreased	decrease	VERB
ftr-374	1314	6	a	a	DET
ftr-374	1314	7	’s	’s	NOUN
ftr-374	1314	8	and	and	CCONJ
ftr-374	1314	9	b	b	NOUN
ftr-374	1314	10	’s	’s	NOUN
ftr-374	1314	11	bases	basis	NOUN
ftr-374	1314	12	in	in	ADP
ftr-374	1314	13	their	their	PRON
ftr-374	1314	14	partnership	partnership	NOUN
ftr-374	1314	15	interest	interest	NOUN
ftr-374	1314	16	and	and	CCONJ
ftr-374	1314	17	thereby	thereby	ADV
ftr-374	1314	18	increased	increase	VERB
ftr-374	1314	19	gain	gain	NOUN
ftr-374	1314	20	(	(	PUNCT
ftr-374	1314	21	or	or	CCONJ
ftr-374	1314	22	decreased	decrease	VERB
ftr-374	1314	23	loss	loss	NOUN
ftr-374	1314	24	)	)	PUNCT
ftr-374	1314	25	on	on	ADP
ftr-374	1314	26	the	the	DET
ftr-374	1314	27	ultimate	ultimate	ADJ
ftr-374	1314	28	disposition	disposition	NOUN
ftr-374	1314	29	of	of	ADP
ftr-374	1314	30	their	their	PRON
ftr-374	1314	31	partnership	partnership	NOUN
ftr-374	1314	32	interest	interest	NOUN
ftr-374	1314	33	by	by	ADP
ftr-374	1314	34	either	either	CCONJ
ftr-374	1314	35	a	a	PRON
ftr-374	1314	36	or	or	CCONJ
ftr-374	1314	37	b.	b.	NOUN
ftr-374	1314	38	214	214	NUM
ftr-374	1314	39	.	.	PUNCT
ftr-374	1315	1	irc	irc	PROPN
ftr-374	1315	2	§	§	PROPN
ftr-374	1315	3	734(b)(2)(a	734(b)(2)(a	PROPN
ftr-374	1315	4	)	)	PUNCT
ftr-374	1315	5	.	.	PUNCT
ftr-374	1316	1	215	215	NUM
ftr-374	1316	2	.	.	PUNCT
ftr-374	1317	1	irc	irc	PROPN
ftr-374	1317	2	§	§	PROPN
ftr-374	1317	3	755(b	755(b	PROPN
ftr-374	1317	4	)	)	PUNCT
ftr-374	1317	5	requires	require	VERB
ftr-374	1317	6	that	that	SCONJ
ftr-374	1317	7	increases	increase	VERB
ftr-374	1317	8	or	or	CCONJ
ftr-374	1317	9	decreases	decrease	NOUN
ftr-374	1317	10	in	in	ADP
ftr-374	1317	11	partnership	partnership	NOUN
ftr-374	1317	12	basis	basis	NOUN
ftr-374	1317	13	required	require	VERB
ftr-374	1317	14	under	under	ADP
ftr-374	1317	15	the	the	DET
ftr-374	1317	16	rules	rule	NOUN
ftr-374	1317	17	of	of	ADP
ftr-374	1317	18	either	either	DET
ftr-374	1317	19	§	§	PROPN
ftr-374	1317	20	§	§	PROPN
ftr-374	1317	21	734(b	734(b	PROPN
ftr-374	1317	22	)	)	PUNCT
ftr-374	1317	23	or	or	CCONJ
ftr-374	1317	24	743(b	743(b	NUM
ftr-374	1317	25	)	)	PUNCT
ftr-374	1317	26	(	(	PUNCT
ftr-374	1317	27	applicable	applicable	ADJ
ftr-374	1317	28	to	to	PART
ftr-374	1317	29	partnership	partnership	NOUN
ftr-374	1317	30	distributions	distribution	NOUN
ftr-374	1317	31	and	and	CCONJ
ftr-374	1317	32	transfers	transfer	NOUN
ftr-374	1317	33	of	of	ADP
ftr-374	1317	34	a	a	DET
ftr-374	1317	35	partnership	partnership	NOUN
ftr-374	1317	36	interest	interest	NOUN
ftr-374	1317	37	,	,	PUNCT
ftr-374	1317	38	respectively	respectively	ADV
ftr-374	1317	39	)	)	PUNCT
ftr-374	1317	40	attributable	attributable	ADJ
ftr-374	1317	41	to	to	ADP
ftr-374	1317	42	(	(	PUNCT
ftr-374	1317	43	1	1	NUM
ftr-374	1317	44	)	)	PUNCT
ftr-374	1317	45	capital	capital	NOUN
ftr-374	1317	46	assets	asset	NOUN
ftr-374	1317	47	or	or	CCONJ
ftr-374	1317	48	§	§	PROPN
ftr-374	1317	49	1231	1231	NUM
ftr-374	1317	50	property	property	NOUN
ftr-374	1317	51	,	,	PUNCT
ftr-374	1317	52	or	or	CCONJ
ftr-374	1317	53	(	(	PUNCT
ftr-374	1317	54	2	2	X
ftr-374	1317	55	)	)	PUNCT
ftr-374	1317	56	any	any	DET
ftr-374	1317	57	other	other	ADJ
ftr-374	1317	58	property	property	NOUN
ftr-374	1317	59	,	,	PUNCT
ftr-374	1317	60	shall	shall	AUX
ftr-374	1317	61	be	be	AUX
ftr-374	1317	62	allocated	allocate	VERB
ftr-374	1317	63	to	to	ADP
ftr-374	1317	64	property	property	NOUN
ftr-374	1317	65	of	of	ADP
ftr-374	1317	66	like	like	ADJ
ftr-374	1317	67	character	character	NOUN
ftr-374	1317	68	.	.	PUNCT
ftr-374	1318	1	section	section	NOUN
ftr-374	1318	2	755(a	755(a	PROPN
ftr-374	1318	3	)	)	PUNCT
ftr-374	1318	4	requires	require	VERB
ftr-374	1318	5	that	that	SCONJ
ftr-374	1318	6	any	any	DET
ftr-374	1318	7	increase	increase	NOUN
ftr-374	1318	8	or	or	CCONJ
ftr-374	1318	9	decrease	decrease	NOUN
ftr-374	1318	10	in	in	ADP
ftr-374	1318	11	the	the	DET
ftr-374	1318	12	basis	basis	NOUN
ftr-374	1318	13	of	of	ADP
ftr-374	1318	14	partnership	partnership	NOUN
ftr-374	1318	15	property	property	NOUN
ftr-374	1318	16	will	will	AUX
ftr-374	1318	17	be	be	AUX
ftr-374	1318	18	applied	apply	VERB
ftr-374	1318	19	first	first	ADV
ftr-374	1318	20	to	to	PART
ftr-374	1318	21	reduce	reduce	VERB
ftr-374	1318	22	the	the	DET
ftr-374	1318	23	difference	difference	NOUN
ftr-374	1318	24	between	between	ADP
ftr-374	1318	25	the	the	DET
ftr-374	1318	26	fair	fair	ADJ
ftr-374	1318	27	market	market	NOUN
ftr-374	1318	28	value	value	NOUN
ftr-374	1318	29	and	and	CCONJ
ftr-374	1318	30	basis	basis	NOUN
ftr-374	1318	31	of	of	ADP
ftr-374	1318	32	property	property	NOUN
ftr-374	1318	33	,	,	PUNCT
ftr-374	1318	34	then	then	ADV
ftr-374	1318	35	as	as	SCONJ
ftr-374	1318	36	provided	provide	VERB
ftr-374	1318	37	in	in	ADP
ftr-374	1318	38	regulations	regulation	NOUN
ftr-374	1318	39	.	.	PUNCT
ftr-374	1319	1	treas	treas	PROPN
ftr-374	1319	2	.	.	PUNCT
ftr-374	1320	1	reg	reg	PROPN
ftr-374	1320	2	.	.	PUNCT
ftr-374	1321	1	§	§	PROPN
ftr-374	1321	2	1.755	1.755	NUM
ftr-374	1321	3	-	-	SYM
ftr-374	1321	4	1	1	NUM
ftr-374	1321	5	contains	contain	VERB
ftr-374	1321	6	extensive	extensive	ADJ
ftr-374	1321	7	rules	rule	NOUN
ftr-374	1321	8	for	for	ADP
ftr-374	1321	9	these	these	DET
ftr-374	1321	10	allocations	allocation	NOUN
ftr-374	1321	11	.	.	PUNCT
ftr-374	1322	1	if	if	SCONJ
ftr-374	1322	2	the	the	DET
ftr-374	1322	3	partnership	partnership	NOUN
ftr-374	1322	4	possessed	possess	VERB
ftr-374	1322	5	several	several	ADJ
ftr-374	1322	6	depreciated	depreciate	VERB
ftr-374	1322	7	assets	asset	NOUN
ftr-374	1322	8	,	,	PUNCT
ftr-374	1322	9	a	a	DET
ftr-374	1322	10	§	§	ADJ
ftr-374	1322	11	734(b)(2	734(b)(2	NUM
ftr-374	1322	12	)	)	PUNCT
ftr-374	1322	13	basis	basis	NOUN
ftr-374	1322	14	reduction	reduction	NOUN
ftr-374	1322	15	would	would	AUX
ftr-374	1322	16	not	not	PART
ftr-374	1322	17	necessarily	necessarily	ADV
ftr-374	1322	18	be	be	AUX
ftr-374	1322	19	allocated	allocate	VERB
ftr-374	1322	20	to	to	PART
ftr-374	1322	21	contributed	contribute	VERB
ftr-374	1322	22	built	build	VERB
ftr-374	1322	23	-	-	PUNCT
ftr-374	1322	24	in	in	ADP
ftr-374	1322	25	loss	loss	NOUN
ftr-374	1322	26	property	property	NOUN
ftr-374	1322	27	.	.	PUNCT
ftr-374	1323	1	216	216	NUM
ftr-374	1323	2	.	.	PUNCT
ftr-374	1324	1	pub	pub	NOUN
ftr-374	1324	2	.	.	PUNCT
ftr-374	1325	1	law	law	NOUN
ftr-374	1325	2	no	no	INTJ
ftr-374	1325	3	.	.	PROPN
ftr-374	1326	1	108	108	NUM
ftr-374	1326	2	-	-	SYM
ftr-374	1326	3	357	357	NUM
ftr-374	1326	4	,	,	PUNCT
ftr-374	1326	5	§	§	PROPN
ftr-374	1326	6	833	833	NUM
ftr-374	1326	7	,	,	PUNCT
ftr-374	1326	8	118	118	NUM
ftr-374	1326	9	stat	stat	NOUN
ftr-374	1326	10	.	.	PUNCT
ftr-374	1327	1	1589	1589	NUM
ftr-374	1327	2	(	(	PUNCT
ftr-374	1327	3	2004	2004	NUM
ftr-374	1327	4	)	)	PUNCT
ftr-374	1327	5	,	,	PUNCT
ftr-374	1327	6	amending	amend	VERB
ftr-374	1327	7	irc	irc	ADV
ftr-374	1327	8	§	§	PROPN
ftr-374	1327	9	§	§	PROPN
ftr-374	1327	10	734	734	NUM
ftr-374	1327	11	and	and	CCONJ
ftr-374	1327	12	743	743	NUM
ftr-374	1327	13	.	.	PUNCT
ftr-374	1327	14	notice	notice	VERB
ftr-374	1327	15	2005	2005	NUM
ftr-374	1327	16	-	-	SYM
ftr-374	1327	17	32	32	NUM
ftr-374	1327	18	,	,	PUNCT
ftr-374	1327	19	2005	2005	NUM
ftr-374	1327	20	-	-	SYM
ftr-374	1327	21	1	1	NUM
ftr-374	1327	22	c.b	c.b	PROPN
ftr-374	1327	23	.	.	PROPN
ftr-374	1327	24	895	895	NUM
ftr-374	1327	25	,	,	PUNCT
ftr-374	1327	26	requires	require	VERB
ftr-374	1327	27	a	a	DET
ftr-374	1327	28	partnership	partnership	NOUN
ftr-374	1327	29	subject	subject	ADJ
ftr-374	1327	30	to	to	ADP
ftr-374	1327	31	a	a	DET
ftr-374	1327	32	basis	basis	NOUN
ftr-374	1327	33	reduction	reduction	NOUN
ftr-374	1327	34	to	to	PART
ftr-374	1327	35	file	file	VERB
ftr-374	1327	36	a	a	DET
ftr-374	1327	37	statement	statement	NOUN
ftr-374	1327	38	with	with	ADP
ftr-374	1327	39	the	the	DET
ftr-374	1327	40	partnership	partnership	NOUN
ftr-374	1327	41	return	return	NOUN
ftr-374	1327	42	for	for	ADP
ftr-374	1327	43	the	the	DET
ftr-374	1327	44	year	year	NOUN
ftr-374	1327	45	of	of	ADP
ftr-374	1327	46	the	the	DET
ftr-374	1327	47	adjustment	adjustment	NOUN
ftr-374	1327	48	under	under	ADP
ftr-374	1327	49	treas	treas	PROPN
ftr-374	1327	50	.	.	PUNCT
ftr-374	1328	1	reg	reg	PROPN
ftr-374	1328	2	.	.	PUNCT
ftr-374	1329	1	§	§	PROPN
ftr-374	1329	2	§	§	PROPN
ftr-374	1329	3	1.735	1.735	NUM
ftr-374	1329	4	-	-	PUNCT
ftr-374	1329	5	1(d	1(d	NUM
ftr-374	1329	6	)	)	PUNCT
ftr-374	1329	7	or	or	CCONJ
ftr-374	1329	8	1.743	1.743	NUM
ftr-374	1329	9	-	-	SYM
ftr-374	1329	10	1(k	1(k	NUM
ftr-374	1329	11	)	)	PUNCT
ftr-374	1329	12	as	as	SCONJ
ftr-374	1329	13	if	if	SCONJ
ftr-374	1329	14	a	a	DET
ftr-374	1329	15	§	§	PROPN
ftr-374	1329	16	754	754	NUM
ftr-374	1329	17	election	election	NOUN
ftr-374	1329	18	were	be	AUX
ftr-374	1329	19	in	in	ADP
ftr-374	1329	20	effect	effect	NOUN
ftr-374	1329	21	.	.	PUNCT
ftr-374	1330	1	670	670	NUM
ftr-374	1330	2	florida	florida	PROPN
ftr-374	1330	3	tax	tax	NOUN
ftr-374	1330	4	review	review	NOUN
ftr-374	1330	5	[	[	X
ftr-374	1330	6	vol	vol	NOUN
ftr-374	1330	7	.	.	PUNCT
ftr-374	1331	1	9:6	9:6	NUM
ftr-374	1331	2	e.	e.	PROPN
ftr-374	1331	3	required	require	VERB
ftr-374	1331	4	basis	basis	NOUN
ftr-374	1331	5	adjustments	adjustment	NOUN
ftr-374	1331	6	with	with	ADP
ftr-374	1331	7	respect	respect	NOUN
ftr-374	1331	8	to	to	ADP
ftr-374	1331	9	built	build	VERB
ftr-374	1331	10	-	-	PUNCT
ftr-374	1331	11	in	in	ADP
ftr-374	1331	12	losses	loss	NOUN
ftr-374	1331	13	1	1	NUM
ftr-374	1331	14	.	.	PUNCT
ftr-374	1332	1	distributions	distribution	NOUN
ftr-374	1332	2	as	as	SCONJ
ftr-374	1332	3	amended	amend	VERB
ftr-374	1332	4	in	in	ADP
ftr-374	1332	5	2004,217	2004,217	NUM
ftr-374	1332	6	section	section	NOUN
ftr-374	1332	7	734	734	NUM
ftr-374	1332	8	requires	require	VERB
ftr-374	1332	9	an	an	DET
ftr-374	1332	10	adjustment	adjustment	NOUN
ftr-374	1332	11	to	to	PART
ftr-374	1332	12	partnership	partnership	NOUN
ftr-374	1332	13	asset	asset	NOUN
ftr-374	1332	14	bases	basis	NOUN
ftr-374	1332	15	on	on	ADP
ftr-374	1332	16	a	a	DET
ftr-374	1332	17	distribution	distribution	NOUN
ftr-374	1332	18	to	to	ADP
ftr-374	1332	19	a	a	DET
ftr-374	1332	20	partner	partner	NOUN
ftr-374	1332	21	if	if	SCONJ
ftr-374	1332	22	there	there	PRON
ftr-374	1332	23	is	be	VERB
ftr-374	1332	24	a	a	DET
ftr-374	1332	25	“	"	PUNCT
ftr-374	1332	26	substantial	substantial	ADJ
ftr-374	1332	27	basis	basis	NOUN
ftr-374	1332	28	reduction	reduction	NOUN
ftr-374	1332	29	.	.	PUNCT
ftr-374	1332	30	”	"	PUNCT
ftr-374	1333	1	a	a	DET
ftr-374	1333	2	substantial	substantial	ADJ
ftr-374	1333	3	basis	basis	NOUN
ftr-374	1333	4	reduction	reduction	NOUN
ftr-374	1333	5	occurs	occur	VERB
ftr-374	1333	6	if	if	SCONJ
ftr-374	1333	7	the	the	DET
ftr-374	1333	8	reductions	reduction	NOUN
ftr-374	1333	9	to	to	PART
ftr-374	1333	10	partnership	partnership	NOUN
ftr-374	1333	11	bases	basis	NOUN
ftr-374	1333	12	described	describe	VERB
ftr-374	1333	13	by	by	ADP
ftr-374	1333	14	section	section	NOUN
ftr-374	1333	15	734(b)(2	734(b)(2	NOUN
ftr-374	1333	16	)	)	PUNCT
ftr-374	1333	17	exceed	exceed	VERB
ftr-374	1333	18	$	$	SYM
ftr-374	1333	19	250,000.218	250,000.218	NUM
ftr-374	1333	20	section	section	NOUN
ftr-374	1333	21	734(b)(2	734(b)(2	NOUN
ftr-374	1333	22	)	)	PUNCT
ftr-374	1333	23	provides	provide	VERB
ftr-374	1333	24	for	for	ADP
ftr-374	1333	25	a	a	DET
ftr-374	1333	26	decrease	decrease	NOUN
ftr-374	1333	27	in	in	ADP
ftr-374	1333	28	the	the	DET
ftr-374	1333	29	bases	basis	NOUN
ftr-374	1333	30	of	of	ADP
ftr-374	1333	31	partnership	partnership	NOUN
ftr-374	1333	32	assets	asset	NOUN
ftr-374	1333	33	on	on	ADP
ftr-374	1333	34	a	a	DET
ftr-374	1333	35	distribution	distribution	NOUN
ftr-374	1333	36	to	to	ADP
ftr-374	1333	37	a	a	DET
ftr-374	1333	38	partner	partner	NOUN
ftr-374	1333	39	in	in	ADP
ftr-374	1333	40	complete	complete	ADJ
ftr-374	1333	41	liquidation	liquidation	NOUN
ftr-374	1333	42	of	of	ADP
ftr-374	1333	43	the	the	DET
ftr-374	1333	44	partner	partner	NOUN
ftr-374	1333	45	’s	’s	PART
ftr-374	1333	46	interest	interest	NOUN
ftr-374	1333	47	if	if	SCONJ
ftr-374	1333	48	(	(	PUNCT
ftr-374	1333	49	a	a	X
ftr-374	1333	50	)	)	PUNCT
ftr-374	1333	51	the	the	DET
ftr-374	1333	52	distributee	distributee	NOUN
ftr-374	1333	53	partner	partner	NOUN
ftr-374	1333	54	recognizes	recognize	VERB
ftr-374	1333	55	a	a	DET
ftr-374	1333	56	loss	loss	NOUN
ftr-374	1333	57	under	under	ADP
ftr-374	1333	58	section	section	NOUN
ftr-374	1333	59	731(a)(2),219	731(a)(2),219	NUM
ftr-374	1333	60	or	or	CCONJ
ftr-374	1333	61	(	(	PUNCT
ftr-374	1333	62	b	b	NOUN
ftr-374	1333	63	)	)	PUNCT
ftr-374	1333	64	,	,	PUNCT
ftr-374	1333	65	the	the	DET
ftr-374	1333	66	basis	basis	NOUN
ftr-374	1333	67	of	of	ADP
ftr-374	1333	68	property	property	NOUN
ftr-374	1333	69	other	other	ADJ
ftr-374	1333	70	than	than	ADP
ftr-374	1333	71	money	money	NOUN
ftr-374	1333	72	,	,	PUNCT
ftr-374	1333	73	inventory	inventory	NOUN
ftr-374	1333	74	,	,	PUNCT
ftr-374	1333	75	or	or	CCONJ
ftr-374	1333	76	unrealized	unrealized	ADJ
ftr-374	1333	77	receivables	receivables	NOUN
ftr-374	1333	78	is	be	AUX
ftr-374	1333	79	increased	increase	VERB
ftr-374	1333	80	in	in	ADP
ftr-374	1333	81	the	the	DET
ftr-374	1333	82	hands	hand	NOUN
ftr-374	1333	83	of	of	ADP
ftr-374	1333	84	the	the	DET
ftr-374	1333	85	distributee	distributee	NOUN
ftr-374	1333	86	partner	partner	NOUN
ftr-374	1333	87	over	over	ADP
ftr-374	1333	88	the	the	DET
ftr-374	1333	89	basis	basis	NOUN
ftr-374	1333	90	of	of	ADP
ftr-374	1333	91	the	the	DET
ftr-374	1333	92	property	property	NOUN
ftr-374	1333	93	to	to	ADP
ftr-374	1333	94	the	the	DET
ftr-374	1333	95	partnership.220	partnership.220	ADJ
ftr-374	1333	96	example	example	NOUN
ftr-374	1333	97	18	18	NUM
ftr-374	1333	98	add	add	VERB
ftr-374	1333	99	one	one	NUM
ftr-374	1333	100	zero	zero	NUM
ftr-374	1333	101	to	to	ADP
ftr-374	1333	102	each	each	DET
ftr-374	1333	103	number	number	NOUN
ftr-374	1333	104	in	in	ADP
ftr-374	1333	105	examples	example	NOUN
ftr-374	1333	106	15a	15a	NOUN
ftr-374	1333	107	and	and	CCONJ
ftr-374	1333	108	17	17	NUM
ftr-374	1333	109	.	.	PUNCT
ftr-374	1334	1	the	the	DET
ftr-374	1334	2	partnership	partnership	NOUN
ftr-374	1334	3	capital	capital	NOUN
ftr-374	1334	4	account	account	NOUN
ftr-374	1334	5	is	be	AUX
ftr-374	1334	6	as	as	SCONJ
ftr-374	1334	7	follows	follow	VERB
ftr-374	1334	8	:	:	PUNCT
ftr-374	1334	9	assets	asset	NOUN
ftr-374	1334	10	partners	partner	NOUN
ftr-374	1334	11	’	'	PUNCT
ftr-374	1334	12	capital	capital	NOUN
ftr-374	1334	13	accounts	account	NOUN
ftr-374	1334	14	book	book	NOUN
ftr-374	1334	15	value	value	NOUN
ftr-374	1334	16	basis	basis	NOUN
ftr-374	1334	17	book	book	NOUN
ftr-374	1334	18	value	value	NOUN
ftr-374	1334	19	basis	basis	NOUN
ftr-374	1334	20	cash	cash	NOUN
ftr-374	1334	21	$	$	SYM
ftr-374	1334	22	1,000,000	1,000,000	NUM
ftr-374	1334	23	$	$	SYM
ftr-374	1334	24	1,000,000	1,000,000	NUM
ftr-374	1334	25	a	a	DET
ftr-374	1334	26	$	$	SYM
ftr-374	1334	27	1,000,000	1,000,000	NUM
ftr-374	1334	28	$	$	SYM
ftr-374	1334	29	1,000,000	1,000,000	NUM
ftr-374	1334	30	gainacre	gainacre	VERB
ftr-374	1334	31	$	$	SYM
ftr-374	1334	32	1,000,000	1,000,000	NUM
ftr-374	1334	33	$	$	SYM
ftr-374	1334	34	400,000	400,000	NUM
ftr-374	1334	35	b	b	NOUN
ftr-374	1334	36	$	$	SYM
ftr-374	1334	37	1,000,000	1,000,000	NUM
ftr-374	1334	38	$	$	SYM
ftr-374	1334	39	400,000	400,000	NUM
ftr-374	1334	40	lossacre	lossacre	NOUN
ftr-374	1334	41	$	$	SYM
ftr-374	1334	42	1,000,000	1,000,000	NUM
ftr-374	1334	43	$	$	SYM
ftr-374	1334	44	1,300,000	1,300,000	NUM
ftr-374	1334	45	c	c	NOUN
ftr-374	1334	46	$	$	SYM
ftr-374	1334	47	1,000,000	1,000,000	NUM
ftr-374	1334	48	$	$	SYM
ftr-374	1334	49	1,300,000	1,300,000	NUM
ftr-374	1334	50	$	$	SYM
ftr-374	1334	51	3,000,000	3,000,000	NUM
ftr-374	1334	52	$	$	SYM
ftr-374	1334	53	2,700,000	2,700,000	NUM
ftr-374	1334	54	$	$	SYM
ftr-374	1334	55	3,000,000	3,000,000	NUM
ftr-374	1334	56	$	$	SYM
ftr-374	1334	57	2,700,000	2,700,000	NUM
ftr-374	1334	58	on	on	ADP
ftr-374	1334	59	distribution	distribution	NOUN
ftr-374	1334	60	of	of	ADP
ftr-374	1334	61	$	$	SYM
ftr-374	1334	62	1,000,000	1,000,000	NUM
ftr-374	1334	63	cash	cash	NOUN
ftr-374	1334	64	in	in	ADP
ftr-374	1334	65	complete	complete	ADJ
ftr-374	1334	66	liquidation	liquidation	NOUN
ftr-374	1334	67	of	of	ADP
ftr-374	1334	68	c	c	PROPN
ftr-374	1334	69	’s	’s	PART
ftr-374	1334	70	interest	interest	NOUN
ftr-374	1334	71	,	,	PUNCT
ftr-374	1334	72	c	c	PROPN
ftr-374	1334	73	will	will	AUX
ftr-374	1334	74	recognize	recognize	VERB
ftr-374	1334	75	a	a	DET
ftr-374	1334	76	$	$	SYM
ftr-374	1334	77	300,000	300,000	NUM
ftr-374	1334	78	loss.221	loss.221	NOUN
ftr-374	1334	79	section	section	NOUN
ftr-374	1334	80	734(b)(2)(a	734(b)(2)(a	NUM
ftr-374	1334	81	)	)	PUNCT
ftr-374	1334	82	requires	require	VERB
ftr-374	1334	83	a	a	DET
ftr-374	1334	84	reduction	reduction	NOUN
ftr-374	1334	85	in	in	ADP
ftr-374	1334	86	the	the	DET
ftr-374	1334	87	basis	basis	NOUN
ftr-374	1334	88	of	of	ADP
ftr-374	1334	89	partnership	partnership	NOUN
ftr-374	1334	90	property	property	NOUN
ftr-374	1334	91	of	of	ADP
ftr-374	1334	92	$	$	SYM
ftr-374	1334	93	300,000	300,000	NUM
ftr-374	1334	94	,	,	PUNCT
ftr-374	1334	95	which	which	PRON
ftr-374	1334	96	is	be	AUX
ftr-374	1334	97	a	a	DET
ftr-374	1334	98	substantial	substantial	ADJ
ftr-374	1334	99	basis	basis	NOUN
ftr-374	1334	100	217	217	NUM
ftr-374	1334	101	.	.	PUNCT
ftr-374	1335	1	pub	pub	NOUN
ftr-374	1335	2	.	.	PUNCT
ftr-374	1336	1	law	law	NOUN
ftr-374	1336	2	no	no	INTJ
ftr-374	1336	3	.	.	PROPN
ftr-374	1337	1	108	108	NUM
ftr-374	1337	2	-	-	SYM
ftr-374	1337	3	357	357	NUM
ftr-374	1337	4	(	(	PUNCT
ftr-374	1337	5	2004	2004	NUM
ftr-374	1337	6	)	)	PUNCT
ftr-374	1337	7	,	,	PUNCT
ftr-374	1337	8	§	§	PROPN
ftr-374	1337	9	833(c	833(c	PROPN
ftr-374	1337	10	)	)	PUNCT
ftr-374	1337	11	,	,	PUNCT
ftr-374	1337	12	118	118	NUM
ftr-374	1337	13	stat	stat	NOUN
ftr-374	1337	14	.	.	PUNCT
ftr-374	1338	1	1591	1591	NUM
ftr-374	1338	2	.	.	PUNCT
ftr-374	1339	1	218	218	NUM
ftr-374	1339	2	.	.	PUNCT
ftr-374	1340	1	irc	irc	PROPN
ftr-374	1340	2	§	§	PROPN
ftr-374	1340	3	734(d	734(d	PROPN
ftr-374	1340	4	)	)	PUNCT
ftr-374	1340	5	.	.	PUNCT
ftr-374	1341	1	219	219	NUM
ftr-374	1341	2	.	.	PUNCT
ftr-374	1342	1	loss	loss	NOUN
ftr-374	1342	2	is	be	AUX
ftr-374	1342	3	recognized	recognize	VERB
ftr-374	1342	4	only	only	ADV
ftr-374	1342	5	on	on	ADP
ftr-374	1342	6	a	a	DET
ftr-374	1342	7	distribution	distribution	NOUN
ftr-374	1342	8	in	in	ADP
ftr-374	1342	9	complete	complete	ADJ
ftr-374	1342	10	liquidation	liquidation	NOUN
ftr-374	1342	11	of	of	ADP
ftr-374	1342	12	a	a	DET
ftr-374	1342	13	partner	partner	NOUN
ftr-374	1342	14	’s	’s	PART
ftr-374	1342	15	interest	interest	NOUN
ftr-374	1342	16	where	where	SCONJ
ftr-374	1342	17	the	the	DET
ftr-374	1342	18	amount	amount	NOUN
ftr-374	1342	19	of	of	ADP
ftr-374	1342	20	money	money	NOUN
ftr-374	1342	21	and	and	CCONJ
ftr-374	1342	22	the	the	DET
ftr-374	1342	23	basis	basis	NOUN
ftr-374	1342	24	to	to	ADP
ftr-374	1342	25	the	the	DET
ftr-374	1342	26	distributee	distributee	NOUN
ftr-374	1342	27	of	of	ADP
ftr-374	1342	28	distributed	distribute	VERB
ftr-374	1342	29	inventory	inventory	NOUN
ftr-374	1342	30	or	or	CCONJ
ftr-374	1342	31	unrealized	unrealized	ADJ
ftr-374	1342	32	receivables	receivables	NOUN
ftr-374	1342	33	(	(	PUNCT
ftr-374	1342	34	the	the	DET
ftr-374	1342	35	basis	basis	NOUN
ftr-374	1342	36	of	of	ADP
ftr-374	1342	37	which	which	PRON
ftr-374	1342	38	is	be	AUX
ftr-374	1342	39	limited	limit	VERB
ftr-374	1342	40	to	to	ADP
ftr-374	1342	41	the	the	DET
ftr-374	1342	42	partnership	partnership	NOUN
ftr-374	1342	43	’s	’s	PART
ftr-374	1342	44	basis	basis	NOUN
ftr-374	1342	45	)	)	PUNCT
ftr-374	1342	46	is	be	AUX
ftr-374	1342	47	less	less	ADJ
ftr-374	1342	48	than	than	ADP
ftr-374	1342	49	the	the	DET
ftr-374	1342	50	distributee	distributee	NOUN
ftr-374	1342	51	partner	partner	NOUN
ftr-374	1342	52	’s	’s	PART
ftr-374	1342	53	basis	basis	NOUN
ftr-374	1342	54	in	in	ADP
ftr-374	1342	55	the	the	DET
ftr-374	1342	56	partnership	partnership	NOUN
ftr-374	1342	57	interest	interest	NOUN
ftr-374	1342	58	.	.	PUNCT
ftr-374	1343	1	irc	irc	PROPN
ftr-374	1343	2	§	§	PROPN
ftr-374	1343	3	731(a)(2	731(a)(2	NOUN
ftr-374	1343	4	)	)	PUNCT
ftr-374	1343	5	.	.	PUNCT
ftr-374	1344	1	220	220	NUM
ftr-374	1344	2	.	.	PUNCT
ftr-374	1344	3	irc	irc	PROPN
ftr-374	1344	4	§	§	PROPN
ftr-374	1344	5	732(b	732(b	PROPN
ftr-374	1344	6	)	)	PUNCT
ftr-374	1344	7	provides	provide	VERB
ftr-374	1344	8	that	that	SCONJ
ftr-374	1344	9	the	the	DET
ftr-374	1344	10	basis	basis	NOUN
ftr-374	1344	11	of	of	ADP
ftr-374	1344	12	property	property	NOUN
ftr-374	1344	13	other	other	ADJ
ftr-374	1344	14	than	than	ADP
ftr-374	1344	15	money	money	NOUN
ftr-374	1344	16	distributed	distribute	VERB
ftr-374	1344	17	to	to	ADP
ftr-374	1344	18	a	a	DET
ftr-374	1344	19	partner	partner	NOUN
ftr-374	1344	20	in	in	ADP
ftr-374	1344	21	liquidation	liquidation	NOUN
ftr-374	1344	22	of	of	ADP
ftr-374	1344	23	the	the	DET
ftr-374	1344	24	partner	partner	NOUN
ftr-374	1344	25	’s	’s	PART
ftr-374	1344	26	interest	interest	NOUN
ftr-374	1344	27	shall	shall	AUX
ftr-374	1344	28	be	be	AUX
ftr-374	1344	29	an	an	DET
ftr-374	1344	30	amount	amount	NOUN
ftr-374	1344	31	equal	equal	ADJ
ftr-374	1344	32	to	to	ADP
ftr-374	1344	33	the	the	DET
ftr-374	1344	34	distributee	distributee	NOUN
ftr-374	1344	35	’s	’s	PART
ftr-374	1344	36	basis	basis	NOUN
ftr-374	1344	37	in	in	ADP
ftr-374	1344	38	the	the	DET
ftr-374	1344	39	partnership	partnership	NOUN
ftr-374	1344	40	interest	interest	NOUN
ftr-374	1344	41	.	.	PUNCT
ftr-374	1345	1	the	the	DET
ftr-374	1345	2	partner	partner	NOUN
ftr-374	1345	3	’s	’s	PART
ftr-374	1345	4	basis	basis	NOUN
ftr-374	1345	5	is	be	AUX
ftr-374	1345	6	first	first	ADV
ftr-374	1345	7	allocated	allocate	VERB
ftr-374	1345	8	to	to	ADP
ftr-374	1345	9	unrealized	unrealized	ADJ
ftr-374	1345	10	receivables	receivables	NOUN
ftr-374	1345	11	and	and	CCONJ
ftr-374	1345	12	inventory	inventory	NOUN
ftr-374	1345	13	in	in	ADP
ftr-374	1345	14	an	an	DET
ftr-374	1345	15	amount	amount	NOUN
ftr-374	1345	16	equal	equal	ADJ
ftr-374	1345	17	to	to	ADP
ftr-374	1345	18	the	the	DET
ftr-374	1345	19	partnership	partnership	NOUN
ftr-374	1345	20	’s	’s	PART
ftr-374	1345	21	basis	basis	NOUN
ftr-374	1345	22	in	in	ADP
ftr-374	1345	23	such	such	ADJ
ftr-374	1345	24	assets	asset	NOUN
ftr-374	1345	25	.	.	PUNCT
ftr-374	1346	1	the	the	DET
ftr-374	1346	2	remaining	remain	VERB
ftr-374	1346	3	basis	basis	NOUN
ftr-374	1346	4	is	be	AUX
ftr-374	1346	5	allocated	allocate	VERB
ftr-374	1346	6	to	to	ADP
ftr-374	1346	7	other	other	ADJ
ftr-374	1346	8	properties	property	NOUN
ftr-374	1346	9	.	.	PUNCT
ftr-374	1347	1	if	if	SCONJ
ftr-374	1347	2	the	the	DET
ftr-374	1347	3	distributee	distributee	PROPN
ftr-374	1347	4	partner	partner	NOUN
ftr-374	1347	5	’s	’s	PART
ftr-374	1347	6	remaining	remain	VERB
ftr-374	1347	7	basis	basis	NOUN
ftr-374	1347	8	is	be	AUX
ftr-374	1347	9	greater	great	ADJ
ftr-374	1347	10	than	than	ADP
ftr-374	1347	11	the	the	DET
ftr-374	1347	12	partnership	partnership	NOUN
ftr-374	1347	13	basis	basis	NOUN
ftr-374	1347	14	in	in	ADP
ftr-374	1347	15	these	these	DET
ftr-374	1347	16	assets	asset	NOUN
ftr-374	1347	17	,	,	PUNCT
ftr-374	1347	18	the	the	DET
ftr-374	1347	19	increase	increase	NOUN
ftr-374	1347	20	is	be	AUX
ftr-374	1347	21	allocated	allocate	VERB
ftr-374	1347	22	first	first	ADV
ftr-374	1347	23	to	to	ADP
ftr-374	1347	24	properties	property	NOUN
ftr-374	1347	25	with	with	ADP
ftr-374	1347	26	unrealized	unrealized	ADJ
ftr-374	1347	27	appreciation	appreciation	NOUN
ftr-374	1347	28	(	(	PUNCT
ftr-374	1347	29	in	in	ADP
ftr-374	1347	30	proportion	proportion	NOUN
ftr-374	1347	31	to	to	ADP
ftr-374	1347	32	the	the	DET
ftr-374	1347	33	unrealized	unrealized	ADJ
ftr-374	1347	34	appreciation	appreciation	NOUN
ftr-374	1347	35	in	in	ADP
ftr-374	1347	36	the	the	DET
ftr-374	1347	37	assets	asset	NOUN
ftr-374	1347	38	)	)	PUNCT
ftr-374	1347	39	,	,	PUNCT
ftr-374	1347	40	then	then	ADV
ftr-374	1347	41	to	to	ADP
ftr-374	1347	42	all	all	DET
ftr-374	1347	43	properties	property	NOUN
ftr-374	1347	44	in	in	ADP
ftr-374	1347	45	proportion	proportion	NOUN
ftr-374	1347	46	to	to	ADP
ftr-374	1347	47	fair	fair	ADJ
ftr-374	1347	48	market	market	NOUN
ftr-374	1347	49	value	value	NOUN
ftr-374	1347	50	.	.	PUNCT
ftr-374	1348	1	irc	irc	PROPN
ftr-374	1348	2	§	§	PROPN
ftr-374	1348	3	732(c	732(c	PROPN
ftr-374	1348	4	)	)	PUNCT
ftr-374	1348	5	.	.	PUNCT
ftr-374	1349	1	221	221	NUM
ftr-374	1349	2	.	.	PUNCT
ftr-374	1350	1	irc	irc	PROPN
ftr-374	1350	2	§	§	PROPN
ftr-374	1350	3	731(a)(2	731(a)(2	NOUN
ftr-374	1350	4	)	)	PUNCT
ftr-374	1350	5	.	.	PUNCT
ftr-374	1351	1	2009	2009	NUM
ftr-374	1351	2	]	]	PUNCT
ftr-374	1351	3	built	build	VERB
ftr-374	1351	4	-	-	PUNCT
ftr-374	1351	5	in	in	ADP
ftr-374	1351	6	gain	gain	NOUN
ftr-374	1351	7	and	and	CCONJ
ftr-374	1351	8	built	build	VERB
ftr-374	1351	9	-	-	PUNCT
ftr-374	1351	10	in	in	ADP
ftr-374	1351	11	loss	loss	NOUN
ftr-374	1351	12	671	671	NUM
ftr-374	1351	13	reduction	reduction	NOUN
ftr-374	1351	14	.	.	PUNCT
ftr-374	1352	1	the	the	DET
ftr-374	1352	2	reduction	reduction	NOUN
ftr-374	1352	3	will	will	AUX
ftr-374	1352	4	be	be	AUX
ftr-374	1352	5	allocated	allocate	VERB
ftr-374	1352	6	under	under	ADP
ftr-374	1352	7	section	section	NOUN
ftr-374	1352	8	755	755	NUM
ftr-374	1352	9	principles	principle	NOUN
ftr-374	1352	10	to	to	PART
ftr-374	1352	11	reduce	reduce	VERB
ftr-374	1352	12	the	the	DET
ftr-374	1352	13	basis	basis	NOUN
ftr-374	1352	14	of	of	ADP
ftr-374	1352	15	lossacre	lossacre	NOUN
ftr-374	1352	16	by	by	ADP
ftr-374	1352	17	$	$	SYM
ftr-374	1352	18	300,000.222	300,000.222	NOUN
ftr-374	1352	19	the	the	DET
ftr-374	1352	20	resulting	result	VERB
ftr-374	1352	21	partnership	partnership	NOUN
ftr-374	1352	22	balance	balance	NOUN
ftr-374	1352	23	sheet	sheet	NOUN
ftr-374	1352	24	is	be	AUX
ftr-374	1352	25	−	−	PROPN
ftr-374	1352	26	assets	asset	NOUN
ftr-374	1352	27	partners	partner	NOUN
ftr-374	1352	28	’	'	PUNCT
ftr-374	1352	29	capital	capital	NOUN
ftr-374	1352	30	accounts	account	NOUN
ftr-374	1352	31	book	book	NOUN
ftr-374	1352	32	value	value	NOUN
ftr-374	1352	33	basis	basis	NOUN
ftr-374	1352	34	book	book	NOUN
ftr-374	1352	35	value	value	NOUN
ftr-374	1352	36	basis	basis	NOUN
ftr-374	1352	37	gainacre	gainacre	VERB
ftr-374	1352	38	$	$	SYM
ftr-374	1352	39	1,000,000	1,000,000	NUM
ftr-374	1352	40	$	$	SYM
ftr-374	1352	41	400,000	400,000	NUM
ftr-374	1352	42	a	a	DET
ftr-374	1352	43	$	$	SYM
ftr-374	1352	44	1,000,000	1,000,000	NUM
ftr-374	1352	45	$	$	SYM
ftr-374	1352	46	1,000,000	1,000,000	NUM
ftr-374	1352	47	lossacre	lossacre	NOUN
ftr-374	1352	48	$	$	SYM
ftr-374	1352	49	1,000,000	1,000,000	NUM
ftr-374	1352	50	$	$	SYM
ftr-374	1352	51	1,000,000	1,000,000	NUM
ftr-374	1352	52	b	b	NOUN
ftr-374	1352	53	$	$	SYM
ftr-374	1352	54	1,000,000	1,000,000	NUM
ftr-374	1352	55	$	$	SYM
ftr-374	1352	56	400,000	400,000	NUM
ftr-374	1352	57	$	$	SYM
ftr-374	1352	58	2,000,000	2,000,000	NUM
ftr-374	1352	59	$	$	SYM
ftr-374	1352	60	1,400,000	1,400,000	NUM
ftr-374	1352	61	$	$	SYM
ftr-374	1352	62	2,000,000	2,000,000	NUM
ftr-374	1352	63	$	$	SYM
ftr-374	1352	64	1,400,000	1,400,000	NUM
ftr-374	1352	65	if	if	SCONJ
ftr-374	1352	66	§	§	PROPN
ftr-374	1352	67	704(c)(1))(c)(ii	704(c)(1))(c)(ii	NOUN
ftr-374	1352	68	)	)	PUNCT
ftr-374	1352	69	were	be	AUX
ftr-374	1352	70	to	to	PART
ftr-374	1352	71	be	be	AUX
ftr-374	1352	72	applied	apply	VERB
ftr-374	1352	73	,	,	PUNCT
ftr-374	1352	74	the	the	DET
ftr-374	1352	75	basis	basis	NOUN
ftr-374	1352	76	of	of	ADP
ftr-374	1352	77	lossacre	lossacre	NOUN
ftr-374	1352	78	as	as	ADP
ftr-374	1352	79	to	to	ADP
ftr-374	1352	80	the	the	DET
ftr-374	1352	81	noncontributing	noncontributing	PROPN
ftr-374	1352	82	partners	partner	NOUN
ftr-374	1352	83	also	also	ADV
ftr-374	1352	84	would	would	AUX
ftr-374	1352	85	be	be	AUX
ftr-374	1352	86	reduced	reduce	VERB
ftr-374	1352	87	to	to	ADP
ftr-374	1352	88	$	$	SYM
ftr-374	1352	89	1,000,000	1,000,000	NUM
ftr-374	1352	90	.	.	PUNCT
ftr-374	1353	1	note	note	NOUN
ftr-374	1353	2	,	,	PUNCT
ftr-374	1353	3	however	however	ADV
ftr-374	1353	4	,	,	PUNCT
ftr-374	1353	5	that	that	SCONJ
ftr-374	1353	6	the	the	DET
ftr-374	1353	7	mandatory	mandatory	ADJ
ftr-374	1353	8	basis	basis	NOUN
ftr-374	1353	9	adjustment	adjustment	NOUN
ftr-374	1353	10	of	of	ADP
ftr-374	1353	11	section	section	NOUN
ftr-374	1353	12	734	734	NUM
ftr-374	1353	13	is	be	AUX
ftr-374	1353	14	not	not	PART
ftr-374	1353	15	limited	limit	VERB
ftr-374	1353	16	to	to	ADP
ftr-374	1353	17	losses	loss	NOUN
ftr-374	1353	18	generated	generate	VERB
ftr-374	1353	19	by	by	ADP
ftr-374	1353	20	contributed	contribute	VERB
ftr-374	1353	21	built	build	VERB
ftr-374	1353	22	-	-	PUNCT
ftr-374	1353	23	in	in	ADP
ftr-374	1353	24	loss	loss	NOUN
ftr-374	1353	25	property	property	NOUN
ftr-374	1353	26	.	.	PUNCT
ftr-374	1354	1	the	the	DET
ftr-374	1354	2	mandatory	mandatory	ADJ
ftr-374	1354	3	basis	basis	NOUN
ftr-374	1354	4	adjustment	adjustment	NOUN
ftr-374	1354	5	of	of	ADP
ftr-374	1354	6	section	section	NOUN
ftr-374	1354	7	734(b)(2	734(b)(2	NOUN
ftr-374	1354	8	)	)	PUNCT
ftr-374	1354	9	and	and	CCONJ
ftr-374	1354	10	the	the	DET
ftr-374	1354	11	basis	basis	NOUN
ftr-374	1354	12	limitation	limitation	NOUN
ftr-374	1354	13	of	of	ADP
ftr-374	1354	14	section	section	NOUN
ftr-374	1354	15	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1354	16	)	)	PUNCT
ftr-374	1354	17	prevent	prevent	VERB
ftr-374	1354	18	the	the	DET
ftr-374	1354	19	continuing	continue	VERB
ftr-374	1354	20	partners	partner	NOUN
ftr-374	1354	21	from	from	ADP
ftr-374	1354	22	duplicating	duplicate	VERB
ftr-374	1354	23	losses	loss	NOUN
ftr-374	1354	24	on	on	ADP
ftr-374	1354	25	a	a	DET
ftr-374	1354	26	subsequent	subsequent	ADJ
ftr-374	1354	27	disposition	disposition	NOUN
ftr-374	1354	28	of	of	ADP
ftr-374	1354	29	partnership	partnership	NOUN
ftr-374	1354	30	built	build	VERB
ftr-374	1354	31	-	-	PUNCT
ftr-374	1354	32	in	in	ADP
ftr-374	1354	33	loss	loss	NOUN
ftr-374	1354	34	property	property	NOUN
ftr-374	1354	35	.	.	PUNCT
ftr-374	1355	1	as	as	SCONJ
ftr-374	1355	2	is	be	AUX
ftr-374	1355	3	the	the	DET
ftr-374	1355	4	case	case	NOUN
ftr-374	1355	5	with	with	ADP
ftr-374	1355	6	respect	respect	NOUN
ftr-374	1355	7	to	to	ADP
ftr-374	1355	8	allocations	allocation	NOUN
ftr-374	1355	9	under	under	ADP
ftr-374	1355	10	section	section	NOUN
ftr-374	1355	11	704(c)(1)(c)(i	704(c)(1)(c)(i	NUM
ftr-374	1355	12	)	)	PUNCT
ftr-374	1355	13	,	,	PUNCT
ftr-374	1355	14	the	the	DET
ftr-374	1355	15	liquidated	liquidate	VERB
ftr-374	1355	16	partner	partner	NOUN
ftr-374	1355	17	’s	’s	PART
ftr-374	1355	18	share	share	NOUN
ftr-374	1355	19	of	of	ADP
ftr-374	1355	20	built	build	VERB
ftr-374	1355	21	-	-	PUNCT
ftr-374	1355	22	in	in	ADP
ftr-374	1355	23	loss	loss	NOUN
ftr-374	1355	24	,	,	PUNCT
ftr-374	1355	25	as	as	SCONJ
ftr-374	1355	26	reflected	reflect	VERB
ftr-374	1355	27	in	in	ADP
ftr-374	1355	28	an	an	DET
ftr-374	1355	29	excess	excess	NOUN
ftr-374	1355	30	of	of	ADP
ftr-374	1355	31	the	the	DET
ftr-374	1355	32	partner	partner	NOUN
ftr-374	1355	33	’s	’s	PART
ftr-374	1355	34	partnership	partnership	NOUN
ftr-374	1355	35	basis	basis	NOUN
ftr-374	1355	36	over	over	ADP
ftr-374	1355	37	the	the	DET
ftr-374	1355	38	value	value	NOUN
ftr-374	1355	39	of	of	ADP
ftr-374	1355	40	the	the	DET
ftr-374	1355	41	partner	partner	NOUN
ftr-374	1355	42	’s	’s	PART
ftr-374	1355	43	capital	capital	NOUN
ftr-374	1355	44	account	account	NOUN
ftr-374	1355	45	,	,	PUNCT
ftr-374	1355	46	is	be	AUX
ftr-374	1355	47	preserved	preserve	VERB
ftr-374	1355	48	with	with	ADP
ftr-374	1355	49	a	a	DET
ftr-374	1355	50	loss	loss	NOUN
ftr-374	1355	51	deduction	deduction	NOUN
ftr-374	1355	52	on	on	ADP
ftr-374	1355	53	distribution	distribution	NOUN
ftr-374	1355	54	of	of	ADP
ftr-374	1355	55	cash	cash	NOUN
ftr-374	1355	56	,	,	PUNCT
ftr-374	1355	57	or	or	CCONJ
ftr-374	1355	58	in	in	ADP
ftr-374	1355	59	the	the	DET
ftr-374	1355	60	difference	difference	NOUN
ftr-374	1355	61	in	in	ADP
ftr-374	1355	62	the	the	DET
ftr-374	1355	63	fair	fair	ADJ
ftr-374	1355	64	market	market	NOUN
ftr-374	1355	65	value	value	NOUN
ftr-374	1355	66	and	and	CCONJ
ftr-374	1355	67	basis	basis	NOUN
ftr-374	1355	68	of	of	ADP
ftr-374	1355	69	distributed	distribute	VERB
ftr-374	1355	70	property.223	property.223	NOUN
ftr-374	1355	71	2	2	NUM
ftr-374	1355	72	.	.	PUNCT
ftr-374	1356	1	transfer	transfer	NOUN
ftr-374	1356	2	of	of	ADP
ftr-374	1356	3	a	a	DET
ftr-374	1356	4	partnership	partnership	NOUN
ftr-374	1356	5	interest	interest	NOUN
ftr-374	1356	6	in	in	ADP
ftr-374	1356	7	general	general	ADJ
ftr-374	1356	8	,	,	PUNCT
ftr-374	1356	9	on	on	ADP
ftr-374	1356	10	the	the	DET
ftr-374	1356	11	sale	sale	NOUN
ftr-374	1356	12	or	or	CCONJ
ftr-374	1356	13	exchange	exchange	NOUN
ftr-374	1356	14	of	of	ADP
ftr-374	1356	15	a	a	DET
ftr-374	1356	16	partnership	partnership	NOUN
ftr-374	1356	17	interest	interest	NOUN
ftr-374	1356	18	,	,	PUNCT
ftr-374	1356	19	the	the	DET
ftr-374	1356	20	selling	selling	NOUN
ftr-374	1356	21	partner	partner	NOUN
ftr-374	1356	22	recognizes	recognize	VERB
ftr-374	1356	23	gain	gain	NOUN
ftr-374	1356	24	or	or	CCONJ
ftr-374	1356	25	loss	loss	NOUN
ftr-374	1356	26	treated	treat	VERB
ftr-374	1356	27	as	as	ADP
ftr-374	1356	28	gain	gain	NOUN
ftr-374	1356	29	or	or	CCONJ
ftr-374	1356	30	loss	loss	NOUN
ftr-374	1356	31	from	from	ADP
ftr-374	1356	32	the	the	DET
ftr-374	1356	33	sale	sale	NOUN
ftr-374	1356	34	or	or	CCONJ
ftr-374	1356	35	exchange	exchange	NOUN
ftr-374	1356	36	of	of	ADP
ftr-374	1356	37	a	a	DET
ftr-374	1356	38	capital	capital	NOUN
ftr-374	1356	39	asset.224	asset.224	NOUN
ftr-374	1356	40	however	however	ADV
ftr-374	1356	41	,	,	PUNCT
ftr-374	1356	42	if	if	SCONJ
ftr-374	1356	43	the	the	DET
ftr-374	1356	44	partnership	partnership	NOUN
ftr-374	1356	45	has	have	AUX
ftr-374	1356	46	unrealized	unrealize	VERB
ftr-374	1356	47	receivables	receivables	NOUN
ftr-374	1356	48	or	or	CCONJ
ftr-374	1356	49	inventory,225	inventory,225	NOUN
ftr-374	1356	50	a	a	DET
ftr-374	1356	51	portion	portion	NOUN
ftr-374	1356	52	of	of	ADP
ftr-374	1356	53	the	the	DET
ftr-374	1356	54	amount	amount	NOUN
ftr-374	1356	55	realized	realize	VERB
ftr-374	1356	56	by	by	ADP
ftr-374	1356	57	the	the	DET
ftr-374	1356	58	selling	selling	NOUN
ftr-374	1356	59	partner	partner	NOUN
ftr-374	1356	60	is	be	AUX
ftr-374	1356	61	treated	treat	VERB
ftr-374	1356	62	as	as	ADP
ftr-374	1356	63	realized	realize	VERB
ftr-374	1356	64	for	for	ADP
ftr-374	1356	65	the	the	DET
ftr-374	1356	66	partner	partner	NOUN
ftr-374	1356	67	’s	’s	PART
ftr-374	1356	68	interest	interest	NOUN
ftr-374	1356	69	in	in	ADP
ftr-374	1356	70	the	the	DET
ftr-374	1356	71	unrealized	unrealized	ADJ
ftr-374	1356	72	receivables	receivables	NOUN
ftr-374	1356	73	and	and	CCONJ
ftr-374	1356	74	inventory.226	inventory.226	VERB
ftr-374	1356	75	the	the	DET
ftr-374	1356	76	selling	selling	NOUN
ftr-374	1356	77	partner	partner	NOUN
ftr-374	1356	78	recognizes	recognize	VERB
ftr-374	1356	79	ordinary	ordinary	ADJ
ftr-374	1356	80	gain	gain	NOUN
ftr-374	1356	81	or	or	CCONJ
ftr-374	1356	82	loss	loss	NOUN
ftr-374	1356	83	based	base	VERB
ftr-374	1356	84	on	on	ADP
ftr-374	1356	85	the	the	DET
ftr-374	1356	86	selling	selling	NOUN
ftr-374	1356	87	partner	partner	NOUN
ftr-374	1356	88	’s	’s	PART
ftr-374	1356	89	share	share	NOUN
ftr-374	1356	90	of	of	ADP
ftr-374	1356	91	the	the	DET
ftr-374	1356	92	partnership	partnership	NOUN
ftr-374	1356	93	basis	basis	NOUN
ftr-374	1356	94	in	in	ADP
ftr-374	1356	95	the	the	DET
ftr-374	1356	96	222	222	NUM
ftr-374	1356	97	.	.	PUNCT
ftr-374	1357	1	see	see	VERB
ftr-374	1357	2	supra	supra	PROPN
ftr-374	1357	3	,	,	PUNCT
ftr-374	1357	4	note	note	VERB
ftr-374	1357	5	215	215	NUM
ftr-374	1357	6	.	.	PUNCT
ftr-374	1357	7	223	223	NUM
ftr-374	1357	8	.	.	PUNCT
ftr-374	1358	1	under	under	ADP
ftr-374	1358	2	irc	irc	PROPN
ftr-374	1358	3	§	§	PROPN
ftr-374	1358	4	732(b	732(b	PROPN
ftr-374	1358	5	)	)	PUNCT
ftr-374	1359	1	,	,	PUNCT
ftr-374	1359	2	the	the	DET
ftr-374	1359	3	basis	basis	NOUN
ftr-374	1359	4	of	of	ADP
ftr-374	1359	5	property	property	NOUN
ftr-374	1359	6	received	receive	VERB
ftr-374	1359	7	in	in	ADP
ftr-374	1359	8	liquidation	liquidation	NOUN
ftr-374	1359	9	of	of	ADP
ftr-374	1359	10	a	a	DET
ftr-374	1359	11	partner	partner	NOUN
ftr-374	1359	12	’s	’s	PART
ftr-374	1359	13	interest	interest	NOUN
ftr-374	1359	14	is	be	AUX
ftr-374	1359	15	the	the	DET
ftr-374	1359	16	basis	basis	NOUN
ftr-374	1359	17	of	of	ADP
ftr-374	1359	18	the	the	DET
ftr-374	1359	19	partner	partner	NOUN
ftr-374	1359	20	’s	’s	PART
ftr-374	1359	21	partnership	partnership	NOUN
ftr-374	1359	22	interest	interest	NOUN
ftr-374	1359	23	reduced	reduce	VERB
ftr-374	1359	24	by	by	ADP
ftr-374	1359	25	the	the	DET
ftr-374	1359	26	amount	amount	NOUN
ftr-374	1359	27	of	of	ADP
ftr-374	1359	28	money	money	NOUN
ftr-374	1359	29	received	receive	VERB
ftr-374	1359	30	.	.	PUNCT
ftr-374	1360	1	224	224	NUM
ftr-374	1360	2	.	.	PUNCT
ftr-374	1361	1	irc	irc	PROPN
ftr-374	1361	2	§	§	PROPN
ftr-374	1361	3	741	741	NUM
ftr-374	1361	4	.	.	PUNCT
ftr-374	1361	5	225	225	NUM
ftr-374	1361	6	.	.	PUNCT
ftr-374	1362	1	broadly	broadly	ADV
ftr-374	1362	2	,	,	PUNCT
ftr-374	1362	3	unrealized	unrealized	ADJ
ftr-374	1362	4	receivables	receivables	NOUN
ftr-374	1362	5	and	and	CCONJ
ftr-374	1362	6	inventory	inventory	NOUN
ftr-374	1362	7	include	include	VERB
ftr-374	1362	8	any	any	DET
ftr-374	1362	9	property	property	NOUN
ftr-374	1362	10	which	which	PRON
ftr-374	1362	11	,	,	PUNCT
ftr-374	1362	12	if	if	SCONJ
ftr-374	1362	13	sold	sell	VERB
ftr-374	1362	14	by	by	ADP
ftr-374	1362	15	the	the	DET
ftr-374	1362	16	partnership	partnership	NOUN
ftr-374	1362	17	,	,	PUNCT
ftr-374	1362	18	would	would	AUX
ftr-374	1362	19	produce	produce	VERB
ftr-374	1362	20	ordinary	ordinary	ADJ
ftr-374	1362	21	gain	gain	NOUN
ftr-374	1362	22	or	or	CCONJ
ftr-374	1362	23	loss	loss	NOUN
ftr-374	1362	24	.	.	PUNCT
ftr-374	1363	1	irc	irc	PROPN
ftr-374	1363	2	§	§	PROPN
ftr-374	1363	3	751(c	751(c	PROPN
ftr-374	1363	4	)	)	PUNCT
ftr-374	1363	5	and	and	CCONJ
ftr-374	1363	6	(	(	PUNCT
ftr-374	1363	7	d	d	NOUN
ftr-374	1363	8	)	)	PUNCT
ftr-374	1363	9	.	.	PUNCT
ftr-374	1364	1	226	226	NUM
ftr-374	1364	2	.	.	PUNCT
ftr-374	1365	1	irc	irc	PROPN
ftr-374	1365	2	§	§	PROPN
ftr-374	1365	3	751(a	751(a	PROPN
ftr-374	1365	4	)	)	PUNCT
ftr-374	1365	5	.	.	PUNCT
ftr-374	1366	1	672	672	NUM
ftr-374	1366	2	florida	florida	PROPN
ftr-374	1366	3	tax	tax	NOUN
ftr-374	1366	4	review	review	NOUN
ftr-374	1366	5	[	[	X
ftr-374	1366	6	vol	vol	NOUN
ftr-374	1366	7	.	.	PUNCT
ftr-374	1366	8	9:6	9:6	NUM
ftr-374	1366	9	unrealized	unrealized	ADJ
ftr-374	1366	10	receivables	receivables	NOUN
ftr-374	1366	11	and	and	CCONJ
ftr-374	1366	12	inventory.227	inventory.227	PROPN
ftr-374	1366	13	section	section	NOUN
ftr-374	1366	14	743(a	743(a	NUM
ftr-374	1366	15	)	)	PUNCT
ftr-374	1366	16	provides	provide	VERB
ftr-374	1366	17	that	that	SCONJ
ftr-374	1366	18	the	the	DET
ftr-374	1366	19	basis	basis	NOUN
ftr-374	1366	20	of	of	ADP
ftr-374	1366	21	partnership	partnership	NOUN
ftr-374	1366	22	property	property	NOUN
ftr-374	1366	23	will	will	AUX
ftr-374	1366	24	not	not	PART
ftr-374	1366	25	be	be	AUX
ftr-374	1366	26	changed	change	VERB
ftr-374	1366	27	as	as	ADP
ftr-374	1366	28	a	a	DET
ftr-374	1366	29	result	result	NOUN
ftr-374	1366	30	of	of	ADP
ftr-374	1366	31	a	a	DET
ftr-374	1366	32	transfer	transfer	NOUN
ftr-374	1366	33	of	of	ADP
ftr-374	1366	34	a	a	DET
ftr-374	1366	35	partnership	partnership	NOUN
ftr-374	1366	36	interest	interest	NOUN
ftr-374	1366	37	.	.	PUNCT
ftr-374	1367	1	however	however	ADV
ftr-374	1367	2	,	,	PUNCT
ftr-374	1367	3	section	section	NOUN
ftr-374	1367	4	743(b	743(b	PROPN
ftr-374	1367	5	)	)	PUNCT
ftr-374	1367	6	provides	provide	VERB
ftr-374	1367	7	for	for	ADP
ftr-374	1367	8	adjustments	adjustment	NOUN
ftr-374	1367	9	in	in	ADP
ftr-374	1367	10	the	the	DET
ftr-374	1367	11	bases	basis	NOUN
ftr-374	1367	12	of	of	ADP
ftr-374	1367	13	partnership	partnership	NOUN
ftr-374	1367	14	assets	asset	NOUN
ftr-374	1367	15	to	to	PART
ftr-374	1367	16	reflect	reflect	VERB
ftr-374	1367	17	the	the	DET
ftr-374	1367	18	difference	difference	NOUN
ftr-374	1367	19	between	between	ADP
ftr-374	1367	20	a	a	DET
ftr-374	1367	21	transferee	transferee	PROPN
ftr-374	1367	22	partner	partner	NOUN
ftr-374	1367	23	’s	’s	PART
ftr-374	1367	24	basis	basis	NOUN
ftr-374	1367	25	for	for	ADP
ftr-374	1367	26	the	the	DET
ftr-374	1367	27	acquired	acquire	VERB
ftr-374	1367	28	partnership	partnership	NOUN
ftr-374	1367	29	interest	interest	NOUN
ftr-374	1367	30	and	and	CCONJ
ftr-374	1367	31	the	the	DET
ftr-374	1367	32	transferee	transferee	PROPN
ftr-374	1367	33	partner	partner	NOUN
ftr-374	1367	34	’s	’s	PART
ftr-374	1367	35	share	share	NOUN
ftr-374	1367	36	of	of	ADP
ftr-374	1367	37	the	the	DET
ftr-374	1367	38	partnership	partnership	NOUN
ftr-374	1367	39	asset	asset	NOUN
ftr-374	1367	40	bases	basis	NOUN
ftr-374	1367	41	.	.	PUNCT
ftr-374	1368	1	normally	normally	ADV
ftr-374	1368	2	section	section	NOUN
ftr-374	1368	3	743(b	743(b	PROPN
ftr-374	1368	4	)	)	PUNCT
ftr-374	1368	5	is	be	AUX
ftr-374	1368	6	optional,228	optional,228	PROPN
ftr-374	1368	7	but	but	CCONJ
ftr-374	1368	8	,	,	PUNCT
ftr-374	1368	9	under	under	ADP
ftr-374	1368	10	the	the	DET
ftr-374	1368	11	2004	2004	NUM
ftr-374	1368	12	changes	change	NOUN
ftr-374	1368	13	,	,	PUNCT
ftr-374	1368	14	section	section	NOUN
ftr-374	1368	15	743(b	743(b	PROPN
ftr-374	1368	16	)	)	PUNCT
ftr-374	1368	17	adjustments	adjustment	NOUN
ftr-374	1368	18	are	be	AUX
ftr-374	1368	19	mandatory	mandatory	ADJ
ftr-374	1368	20	if	if	SCONJ
ftr-374	1368	21	the	the	DET
ftr-374	1368	22	partnership	partnership	NOUN
ftr-374	1368	23	has	have	VERB
ftr-374	1368	24	a	a	DET
ftr-374	1368	25	substantial	substantial	ADJ
ftr-374	1368	26	built	build	VERB
ftr-374	1368	27	-	-	PUNCT
ftr-374	1368	28	in	in	ADP
ftr-374	1368	29	loss	loss	NOUN
ftr-374	1368	30	immediately	immediately	ADV
ftr-374	1368	31	after	after	ADP
ftr-374	1368	32	the	the	DET
ftr-374	1368	33	transfer.229	transfer.229	NOUN
ftr-374	1368	34	traditionally	traditionally	ADV
ftr-374	1368	35	,	,	PUNCT
ftr-374	1368	36	the	the	DET
ftr-374	1368	37	transferee	transferee	NOUN
ftr-374	1368	38	partner	partner	NOUN
ftr-374	1368	39	steps	step	NOUN
ftr-374	1368	40	into	into	ADP
ftr-374	1368	41	the	the	DET
ftr-374	1368	42	shoes	shoe	NOUN
ftr-374	1368	43	of	of	ADP
ftr-374	1368	44	the	the	DET
ftr-374	1368	45	transferor	transferor	NOUN
ftr-374	1368	46	with	with	ADP
ftr-374	1368	47	respect	respect	NOUN
ftr-374	1368	48	to	to	ADP
ftr-374	1368	49	built	build	VERB
ftr-374	1368	50	-	-	PUNCT
ftr-374	1368	51	in	in	ADP
ftr-374	1368	52	gains	gain	NOUN
ftr-374	1368	53	and	and	CCONJ
ftr-374	1368	54	losses.230	losses.230	VERB
ftr-374	1368	55	however	however	ADV
ftr-374	1368	56	,	,	PUNCT
ftr-374	1368	57	section	section	NOUN
ftr-374	1368	58	704(c)(1)(c	704(c)(1)(c	NUM
ftr-374	1368	59	)	)	PUNCT
ftr-374	1368	60	changes	change	VERB
ftr-374	1368	61	this	this	DET
ftr-374	1368	62	pattern	pattern	NOUN
ftr-374	1368	63	with	with	ADP
ftr-374	1368	64	respect	respect	NOUN
ftr-374	1368	65	to	to	ADP
ftr-374	1368	66	pre	pre	ADJ
ftr-374	1368	67	-	-	NOUN
ftr-374	1368	68	contribution	contribution	NOUN
ftr-374	1368	69	built	build	VERB
ftr-374	1368	70	-	-	PUNCT
ftr-374	1368	71	in	in	ADP
ftr-374	1368	72	losses	loss	NOUN
ftr-374	1368	73	of	of	ADP
ftr-374	1368	74	the	the	DET
ftr-374	1368	75	transferor	transferor	NOUN
ftr-374	1368	76	partner	partner	NOUN
ftr-374	1368	77	.	.	PUNCT
ftr-374	1369	1	under	under	ADP
ftr-374	1369	2	section	section	NOUN
ftr-374	1369	3	704(c)(1)(c)(i	704(c)(1)(c)(i	NUM
ftr-374	1369	4	)	)	PUNCT
ftr-374	1369	5	,	,	PUNCT
ftr-374	1369	6	built	build	VERB
ftr-374	1369	7	-	-	PUNCT
ftr-374	1369	8	in	in	ADP
ftr-374	1369	9	loss	loss	NOUN
ftr-374	1369	10	with	with	ADP
ftr-374	1369	11	respect	respect	NOUN
ftr-374	1369	12	to	to	ADP
ftr-374	1369	13	contributed	contribute	VERB
ftr-374	1369	14	property	property	NOUN
ftr-374	1369	15	is	be	AUX
ftr-374	1369	16	taken	take	VERB
ftr-374	1369	17	into	into	ADP
ftr-374	1369	18	account	account	NOUN
ftr-374	1369	19	only	only	ADV
ftr-374	1369	20	in	in	ADP
ftr-374	1369	21	allocations	allocation	NOUN
ftr-374	1369	22	to	to	ADP
ftr-374	1369	23	the	the	DET
ftr-374	1369	24	partner	partner	NOUN
ftr-374	1369	25	who	who	PRON
ftr-374	1369	26	contributed	contribute	VERB
ftr-374	1369	27	built	build	VERB
ftr-374	1369	28	-	-	PUNCT
ftr-374	1369	29	in	in	ADP
ftr-374	1369	30	loss	loss	NOUN
ftr-374	1369	31	property	property	NOUN
ftr-374	1369	32	.	.	PUNCT
ftr-374	1370	1	under	under	ADP
ftr-374	1370	2	section	section	NOUN
ftr-374	1370	3	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1370	4	)	)	PUNCT
ftr-374	1370	5	,	,	PUNCT
ftr-374	1370	6	for	for	ADP
ftr-374	1370	7	purposes	purpose	NOUN
ftr-374	1370	8	of	of	ADP
ftr-374	1370	9	determining	determine	VERB
ftr-374	1370	10	allocations	allocation	NOUN
ftr-374	1370	11	to	to	ADP
ftr-374	1370	12	“	"	PUNCT
ftr-374	1370	13	other	other	ADJ
ftr-374	1370	14	partners	partner	NOUN
ftr-374	1370	15	,	,	PUNCT
ftr-374	1370	16	”	"	PUNCT
ftr-374	1370	17	the	the	DET
ftr-374	1370	18	basis	basis	NOUN
ftr-374	1370	19	of	of	ADP
ftr-374	1370	20	contributed	contribute	VERB
ftr-374	1370	21	built	build	VERB
ftr-374	1370	22	-	-	PUNCT
ftr-374	1370	23	in	in	ADP
ftr-374	1370	24	loss	loss	NOUN
ftr-374	1370	25	property	property	NOUN
ftr-374	1370	26	is	be	AUX
ftr-374	1370	27	limited	limit	VERB
ftr-374	1370	28	to	to	ADP
ftr-374	1370	29	its	its	PRON
ftr-374	1370	30	fair	fair	ADJ
ftr-374	1370	31	market	market	NOUN
ftr-374	1370	32	value	value	NOUN
ftr-374	1370	33	at	at	ADP
ftr-374	1370	34	the	the	DET
ftr-374	1370	35	time	time	NOUN
ftr-374	1370	36	of	of	ADP
ftr-374	1370	37	contribution	contribution	NOUN
ftr-374	1370	38	.	.	PUNCT
ftr-374	1371	1	this	this	DET
ftr-374	1371	2	basis	basis	NOUN
ftr-374	1371	3	limitation	limitation	NOUN
ftr-374	1371	4	raises	raise	VERB
ftr-374	1371	5	some	some	DET
ftr-374	1371	6	difficult	difficult	ADJ
ftr-374	1371	7	questions	question	NOUN
ftr-374	1371	8	when	when	SCONJ
ftr-374	1371	9	the	the	DET
ftr-374	1371	10	value	value	NOUN
ftr-374	1371	11	of	of	ADP
ftr-374	1371	12	contributed	contribute	VERB
ftr-374	1371	13	built	build	VERB
ftr-374	1371	14	-	-	PUNCT
ftr-374	1371	15	in	in	ADP
ftr-374	1371	16	loss	loss	NOUN
ftr-374	1371	17	property	property	NOUN
ftr-374	1371	18	has	have	AUX
ftr-374	1371	19	increased	increase	VERB
ftr-374	1371	20	between	between	ADP
ftr-374	1371	21	the	the	DET
ftr-374	1371	22	date	date	NOUN
ftr-374	1371	23	of	of	ADP
ftr-374	1371	24	contribution	contribution	NOUN
ftr-374	1371	25	and	and	CCONJ
ftr-374	1371	26	the	the	DET
ftr-374	1371	27	date	date	NOUN
ftr-374	1371	28	of	of	ADP
ftr-374	1371	29	a	a	DET
ftr-374	1371	30	transfer	transfer	NOUN
ftr-374	1371	31	of	of	ADP
ftr-374	1371	32	the	the	DET
ftr-374	1371	33	contributing	contribute	VERB
ftr-374	1371	34	partner	partner	NOUN
ftr-374	1371	35	’s	’s	PART
ftr-374	1371	36	partnership	partnership	NOUN
ftr-374	1371	37	interest	interest	NOUN
ftr-374	1371	38	.	.	PUNCT
ftr-374	1372	1	as	as	SCONJ
ftr-374	1372	2	the	the	DET
ftr-374	1372	3	examples	example	NOUN
ftr-374	1372	4	below	below	ADV
ftr-374	1372	5	will	will	AUX
ftr-374	1372	6	demonstrate	demonstrate	VERB
ftr-374	1372	7	,	,	PUNCT
ftr-374	1372	8	the	the	DET
ftr-374	1372	9	correct	correct	ADJ
ftr-374	1372	10	approach	approach	NOUN
ftr-374	1372	11	is	be	AUX
ftr-374	1372	12	to	to	PART
ftr-374	1372	13	apply	apply	VERB
ftr-374	1372	14	section	section	NOUN
ftr-374	1372	15	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1372	16	)	)	PUNCT
ftr-374	1372	17	to	to	PART
ftr-374	1372	18	limit	limit	VERB
ftr-374	1372	19	the	the	DET
ftr-374	1372	20	basis	basis	NOUN
ftr-374	1372	21	of	of	ADP
ftr-374	1372	22	the	the	DET
ftr-374	1372	23	transferee	transferee	NOUN
ftr-374	1372	24	in	in	ADP
ftr-374	1372	25	contributed	contribute	VERB
ftr-374	1372	26	built	build	VERB
ftr-374	1372	27	-	-	PUNCT
ftr-374	1372	28	in	in	ADP
ftr-374	1372	29	loss	loss	NOUN
ftr-374	1372	30	property	property	NOUN
ftr-374	1372	31	to	to	ADP
ftr-374	1372	32	fair	fair	ADJ
ftr-374	1372	33	market	market	NOUN
ftr-374	1372	34	value	value	NOUN
ftr-374	1372	35	at	at	ADP
ftr-374	1372	36	the	the	DET
ftr-374	1372	37	time	time	NOUN
ftr-374	1372	38	of	of	ADP
ftr-374	1372	39	contribution	contribution	NOUN
ftr-374	1372	40	and	and	CCONJ
ftr-374	1372	41	rely	rely	VERB
ftr-374	1372	42	on	on	ADP
ftr-374	1372	43	section	section	NOUN
ftr-374	1372	44	743(b	743(b	PROPN
ftr-374	1372	45	)	)	PUNCT
ftr-374	1372	46	adjustments	adjustment	NOUN
ftr-374	1372	47	to	to	PART
ftr-374	1372	48	properly	properly	ADV
ftr-374	1372	49	reflect	reflect	VERB
ftr-374	1372	50	the	the	DET
ftr-374	1372	51	transferee	transferee	NOUN
ftr-374	1372	52	’s	’s	NOUN
ftr-374	1372	53	outside	outside	ADJ
ftr-374	1372	54	basis	basis	NOUN
ftr-374	1372	55	.	.	PUNCT
ftr-374	1373	1	a.	a.	NOUN
ftr-374	1373	2	mandatory	mandatory	ADJ
ftr-374	1373	3	basis	basis	NOUN
ftr-374	1373	4	adjustments	adjustment	NOUN
ftr-374	1373	5	on	on	ADP
ftr-374	1373	6	the	the	DET
ftr-374	1373	7	transfer	transfer	NOUN
ftr-374	1373	8	of	of	ADP
ftr-374	1373	9	a	a	DET
ftr-374	1373	10	partnership	partnership	NOUN
ftr-374	1373	11	interest	interest	NOUN
ftr-374	1373	12	section	section	NOUN
ftr-374	1373	13	743	743	NUM
ftr-374	1373	14	,	,	PUNCT
ftr-374	1373	15	as	as	SCONJ
ftr-374	1373	16	amended	amend	VERB
ftr-374	1373	17	in	in	ADP
ftr-374	1373	18	2004	2004	NUM
ftr-374	1373	19	,	,	PUNCT
ftr-374	1373	20	requires	require	VERB
ftr-374	1373	21	basis	basis	NOUN
ftr-374	1373	22	adjustments	adjustment	NOUN
ftr-374	1373	23	on	on	ADP
ftr-374	1373	24	the	the	DET
ftr-374	1373	25	sale	sale	NOUN
ftr-374	1373	26	or	or	CCONJ
ftr-374	1373	27	exchange	exchange	NOUN
ftr-374	1373	28	of	of	ADP
ftr-374	1373	29	a	a	DET
ftr-374	1373	30	partnership	partnership	NOUN
ftr-374	1373	31	interest	interest	NOUN
ftr-374	1373	32	if	if	SCONJ
ftr-374	1373	33	immediately	immediately	ADV
ftr-374	1373	34	after	after	ADP
ftr-374	1373	35	the	the	DET
ftr-374	1373	36	transfer	transfer	NOUN
ftr-374	1373	37	if	if	SCONJ
ftr-374	1373	38	the	the	DET
ftr-374	1373	39	partnership	partnership	NOUN
ftr-374	1373	40	has	have	VERB
ftr-374	1373	41	a	a	DET
ftr-374	1373	42	“	"	PUNCT
ftr-374	1373	43	substantial	substantial	ADJ
ftr-374	1373	44	built	build	VERB
ftr-374	1373	45	-	-	PUNCT
ftr-374	1373	46	in	in	ADP
ftr-374	1373	47	loss	loss	NOUN
ftr-374	1373	48	.	.	PUNCT
ftr-374	1373	49	”231	”231	PUNCT
ftr-374	1374	1	a	a	DET
ftr-374	1374	2	partnership	partnership	NOUN
ftr-374	1374	3	has	have	VERB
ftr-374	1374	4	a	a	DET
ftr-374	1374	5	substantial	substantial	ADJ
ftr-374	1374	6	built	build	VERB
ftr-374	1374	7	-	-	PUNCT
ftr-374	1374	8	in	in	ADP
ftr-374	1374	9	loss	loss	NOUN
ftr-374	1374	10	if	if	SCONJ
ftr-374	1374	11	the	the	DET
ftr-374	1374	12	partnership	partnership	NOUN
ftr-374	1374	13	’s	’s	PART
ftr-374	1374	14	basis	basis	NOUN
ftr-374	1374	15	in	in	ADP
ftr-374	1374	16	partnership	partnership	NOUN
ftr-374	1374	17	property	property	NOUN
ftr-374	1374	18	227	227	NUM
ftr-374	1374	19	.	.	PUNCT
ftr-374	1375	1	treas	treas	PROPN
ftr-374	1375	2	.	.	PUNCT
ftr-374	1376	1	reg	reg	PROPN
ftr-374	1376	2	.	.	PUNCT
ftr-374	1377	1	§	§	PROPN
ftr-374	1377	2	1.751	1.751	NUM
ftr-374	1377	3	-	-	SYM
ftr-374	1377	4	1(a)(2	1(a)(2	NUM
ftr-374	1377	5	)	)	PUNCT
ftr-374	1377	6	provides	provide	VERB
ftr-374	1377	7	that	that	SCONJ
ftr-374	1377	8	the	the	DET
ftr-374	1377	9	selling	selling	NOUN
ftr-374	1377	10	partner	partner	NOUN
ftr-374	1377	11	recognizes	recognize	VERB
ftr-374	1377	12	as	as	ADP
ftr-374	1377	13	ordinary	ordinary	ADJ
ftr-374	1377	14	gain	gain	NOUN
ftr-374	1377	15	or	or	CCONJ
ftr-374	1377	16	loss	loss	VERB
ftr-374	1377	17	the	the	DET
ftr-374	1377	18	amount	amount	NOUN
ftr-374	1377	19	of	of	ADP
ftr-374	1377	20	gain	gain	NOUN
ftr-374	1377	21	or	or	CCONJ
ftr-374	1377	22	loss	loss	NOUN
ftr-374	1377	23	that	that	PRON
ftr-374	1377	24	would	would	AUX
ftr-374	1377	25	be	be	AUX
ftr-374	1377	26	allocated	allocate	VERB
ftr-374	1377	27	to	to	ADP
ftr-374	1377	28	the	the	DET
ftr-374	1377	29	partner	partner	NOUN
ftr-374	1377	30	under	under	ADP
ftr-374	1377	31	the	the	DET
ftr-374	1377	32	principles	principle	NOUN
ftr-374	1377	33	of	of	ADP
ftr-374	1377	34	§	§	PROPN
ftr-374	1377	35	704	704	NUM
ftr-374	1377	36	if	if	SCONJ
ftr-374	1377	37	the	the	DET
ftr-374	1377	38	partnership	partnership	NOUN
ftr-374	1377	39	had	have	AUX
ftr-374	1377	40	sold	sell	VERB
ftr-374	1377	41	its	its	PRON
ftr-374	1377	42	unrealized	unrealized	ADJ
ftr-374	1377	43	receivables	receivables	NOUN
ftr-374	1377	44	and	and	CCONJ
ftr-374	1377	45	inventory	inventory	NOUN
ftr-374	1377	46	for	for	ADP
ftr-374	1377	47	fair	fair	ADJ
ftr-374	1377	48	market	market	NOUN
ftr-374	1377	49	value	value	NOUN
ftr-374	1377	50	.	.	PUNCT
ftr-374	1378	1	228	228	NUM
ftr-374	1378	2	.	.	PUNCT
ftr-374	1378	3	section	section	NOUN
ftr-374	1378	4	734(b	734(b	PROPN
ftr-374	1378	5	)	)	PUNCT
ftr-374	1378	6	and	and	CCONJ
ftr-374	1378	7	743(b	743(b	NOUN
ftr-374	1378	8	)	)	PUNCT
ftr-374	1378	9	adjustments	adjustment	NOUN
ftr-374	1378	10	are	be	AUX
ftr-374	1378	11	triggered	trigger	VERB
ftr-374	1378	12	with	with	ADP
ftr-374	1378	13	an	an	DET
ftr-374	1378	14	irrevocable	irrevocable	ADJ
ftr-374	1378	15	partnership	partnership	NOUN
ftr-374	1378	16	election	election	NOUN
ftr-374	1378	17	under	under	ADP
ftr-374	1378	18	irc	irc	PROPN
ftr-374	1378	19	§	§	PROPN
ftr-374	1378	20	754	754	NUM
ftr-374	1378	21	.	.	PUNCT
ftr-374	1378	22	229	229	NUM
ftr-374	1378	23	.	.	PUNCT
ftr-374	1379	1	see	see	VERB
ftr-374	1379	2	infra	infra	NOUN
ftr-374	1379	3	,	,	PUNCT
ftr-374	1379	4	text	text	NOUN
ftr-374	1379	5	at	at	ADP
ftr-374	1379	6	note	note	NOUN
ftr-374	1379	7	231	231	NUM
ftr-374	1379	8	.	.	PUNCT
ftr-374	1380	1	230	230	NUM
ftr-374	1380	2	.	.	PUNCT
ftr-374	1381	1	treas	treas	PROPN
ftr-374	1381	2	.	.	PUNCT
ftr-374	1382	1	reg	reg	PROPN
ftr-374	1382	2	.	.	PUNCT
ftr-374	1383	1	§	§	PROPN
ftr-374	1383	2	1.704	1.704	NUM
ftr-374	1383	3	-	-	NUM
ftr-374	1383	4	3(a)(7	3(a)(7	NUM
ftr-374	1383	5	)	)	PUNCT
ftr-374	1383	6	.	.	PUNCT
ftr-374	1384	1	231	231	NUM
ftr-374	1384	2	.	.	PUNCT
ftr-374	1385	1	pub	pub	NOUN
ftr-374	1385	2	.	.	PUNCT
ftr-374	1386	1	law	law	NOUN
ftr-374	1386	2	no	no	INTJ
ftr-374	1386	3	.	.	PROPN
ftr-374	1386	4	108	108	NUM
ftr-374	1386	5	-	-	SYM
ftr-374	1386	6	357	357	NUM
ftr-374	1386	7	,	,	PUNCT
ftr-374	1386	8	§	§	PROPN
ftr-374	1386	9	833(d	833(d	PROPN
ftr-374	1386	10	)	)	PUNCT
ftr-374	1386	11	,	,	PUNCT
ftr-374	1386	12	118	118	NUM
ftr-374	1386	13	stat	stat	NOUN
ftr-374	1386	14	.	.	PUNCT
ftr-374	1387	1	1591	1591	NUM
ftr-374	1387	2	(	(	PUNCT
ftr-374	1387	3	2004	2004	NUM
ftr-374	1387	4	)	)	PUNCT
ftr-374	1387	5	.	.	PUNCT
ftr-374	1388	1	the	the	DET
ftr-374	1388	2	required	require	VERB
ftr-374	1388	3	basis	basis	NOUN
ftr-374	1388	4	adjustment	adjustment	NOUN
ftr-374	1388	5	of	of	ADP
ftr-374	1388	6	§	§	PROPN
ftr-374	1388	7	743	743	NUM
ftr-374	1388	8	is	be	AUX
ftr-374	1388	9	effective	effective	ADJ
ftr-374	1388	10	with	with	ADP
ftr-374	1388	11	respect	respect	NOUN
ftr-374	1388	12	to	to	ADP
ftr-374	1388	13	transfers	transfer	NOUN
ftr-374	1388	14	of	of	ADP
ftr-374	1388	15	partnership	partnership	NOUN
ftr-374	1388	16	interests	interest	NOUN
ftr-374	1388	17	after	after	ADP
ftr-374	1388	18	oct	oct	PROPN
ftr-374	1388	19	.	.	PROPN
ftr-374	1388	20	22	22	NUM
ftr-374	1388	21	,	,	PUNCT
ftr-374	1388	22	2004	2004	NUM
ftr-374	1388	23	.	.	PUNCT
ftr-374	1389	1	2009	2009	NUM
ftr-374	1389	2	]	]	PUNCT
ftr-374	1389	3	built	build	VERB
ftr-374	1389	4	-	-	PUNCT
ftr-374	1389	5	in	in	ADP
ftr-374	1389	6	gain	gain	NOUN
ftr-374	1389	7	and	and	CCONJ
ftr-374	1389	8	built	build	VERB
ftr-374	1389	9	-	-	PUNCT
ftr-374	1389	10	in	in	ADP
ftr-374	1389	11	loss	loss	NOUN
ftr-374	1389	12	673	673	NUM
ftr-374	1389	13	exceeds	exceed	VERB
ftr-374	1389	14	the	the	DET
ftr-374	1389	15	fair	fair	ADJ
ftr-374	1389	16	market	market	NOUN
ftr-374	1389	17	value	value	NOUN
ftr-374	1389	18	of	of	ADP
ftr-374	1389	19	its	its	PRON
ftr-374	1389	20	property	property	NOUN
ftr-374	1389	21	by	by	ADP
ftr-374	1389	22	$	$	SYM
ftr-374	1389	23	250,000.232	250,000.232	NUM
ftr-374	1389	24	where	where	SCONJ
ftr-374	1389	25	a	a	DET
ftr-374	1389	26	purchasing	purchasing	NOUN
ftr-374	1389	27	partner	partner	NOUN
ftr-374	1389	28	acquires	acquire	VERB
ftr-374	1389	29	a	a	DET
ftr-374	1389	30	partnership	partnership	NOUN
ftr-374	1389	31	interest	interest	NOUN
ftr-374	1389	32	with	with	ADP
ftr-374	1389	33	built	build	VERB
ftr-374	1389	34	-	-	PUNCT
ftr-374	1389	35	in	in	ADP
ftr-374	1389	36	loss	loss	NOUN
ftr-374	1389	37	,	,	PUNCT
ftr-374	1389	38	the	the	DET
ftr-374	1389	39	purchaser	purchaser	NOUN
ftr-374	1389	40	’s	’s	PART
ftr-374	1389	41	cost	cost	NOUN
ftr-374	1389	42	basis	basis	NOUN
ftr-374	1389	43	will	will	AUX
ftr-374	1389	44	be	be	AUX
ftr-374	1389	45	less	less	ADJ
ftr-374	1389	46	than	than	ADP
ftr-374	1389	47	the	the	DET
ftr-374	1389	48	purchaser	purchaser	NOUN
ftr-374	1389	49	’s	’s	PART
ftr-374	1389	50	share	share	NOUN
ftr-374	1389	51	of	of	ADP
ftr-374	1389	52	the	the	DET
ftr-374	1389	53	inside	inside	PROPN
ftr-374	1389	54	partnership	partnership	NOUN
ftr-374	1389	55	’s	’s	PART
ftr-374	1389	56	total	total	ADJ
ftr-374	1389	57	basis	basis	NOUN
ftr-374	1389	58	in	in	ADP
ftr-374	1389	59	assets	asset	NOUN
ftr-374	1389	60	.	.	PUNCT
ftr-374	1390	1	in	in	ADP
ftr-374	1390	2	this	this	DET
ftr-374	1390	3	case	case	NOUN
ftr-374	1390	4	,	,	PUNCT
ftr-374	1390	5	section	section	NOUN
ftr-374	1390	6	743(b)(2	743(b)(2	NOUN
ftr-374	1390	7	)	)	PUNCT
ftr-374	1390	8	provides	provide	VERB
ftr-374	1390	9	for	for	ADP
ftr-374	1390	10	a	a	DET
ftr-374	1390	11	decrease	decrease	NOUN
ftr-374	1390	12	in	in	ADP
ftr-374	1390	13	the	the	DET
ftr-374	1390	14	adjusted	adjusted	ADJ
ftr-374	1390	15	basis	basis	NOUN
ftr-374	1390	16	of	of	ADP
ftr-374	1390	17	partnership	partnership	NOUN
ftr-374	1390	18	property	property	NOUN
ftr-374	1390	19	in	in	ADP
ftr-374	1390	20	the	the	DET
ftr-374	1390	21	amount	amount	NOUN
ftr-374	1390	22	that	that	PRON
ftr-374	1390	23	the	the	DET
ftr-374	1390	24	transferee	transferee	NOUN
ftr-374	1390	25	’s	’s	PART
ftr-374	1390	26	proportionate	proportionate	ADJ
ftr-374	1390	27	share	share	NOUN
ftr-374	1390	28	of	of	ADP
ftr-374	1390	29	the	the	DET
ftr-374	1390	30	adjusted	adjusted	ADJ
ftr-374	1390	31	basis	basis	NOUN
ftr-374	1390	32	of	of	ADP
ftr-374	1390	33	partnership	partnership	NOUN
ftr-374	1390	34	property	property	NOUN
ftr-374	1390	35	exceeds	exceed	VERB
ftr-374	1390	36	the	the	DET
ftr-374	1390	37	transferee	transferee	NOUN
ftr-374	1390	38	’s	’s	PART
ftr-374	1390	39	basis	basis	NOUN
ftr-374	1390	40	in	in	ADP
ftr-374	1390	41	the	the	DET
ftr-374	1390	42	acquired	acquire	VERB
ftr-374	1390	43	partnership	partnership	NOUN
ftr-374	1390	44	interest.233	interest.233	PRON
ftr-374	1390	45	the	the	DET
ftr-374	1390	46	mandatory	mandatory	ADJ
ftr-374	1390	47	basis	basis	NOUN
ftr-374	1390	48	reduction	reduction	NOUN
ftr-374	1390	49	prevents	prevent	VERB
ftr-374	1390	50	the	the	DET
ftr-374	1390	51	partner	partner	NOUN
ftr-374	1390	52	acquiring	acquire	VERB
ftr-374	1390	53	an	an	DET
ftr-374	1390	54	interest	interest	NOUN
ftr-374	1390	55	in	in	ADP
ftr-374	1390	56	a	a	DET
ftr-374	1390	57	partnership	partnership	NOUN
ftr-374	1390	58	with	with	ADP
ftr-374	1390	59	a	a	DET
ftr-374	1390	60	substantial	substantial	ADJ
ftr-374	1390	61	built	build	VERB
ftr-374	1390	62	-	-	PUNCT
ftr-374	1390	63	in	in	ADP
ftr-374	1390	64	loss	loss	NOUN
ftr-374	1390	65	from	from	ADP
ftr-374	1390	66	taking	take	VERB
ftr-374	1390	67	advantage	advantage	NOUN
ftr-374	1390	68	of	of	ADP
ftr-374	1390	69	that	that	DET
ftr-374	1390	70	loss	loss	NOUN
ftr-374	1390	71	on	on	ADP
ftr-374	1390	72	disposition	disposition	NOUN
ftr-374	1390	73	of	of	ADP
ftr-374	1390	74	depreciated	depreciate	VERB
ftr-374	1390	75	partnership	partnership	NOUN
ftr-374	1390	76	property.234	property.234	SCONJ
ftr-374	1390	77	the	the	DET
ftr-374	1390	78	provision	provision	NOUN
ftr-374	1390	79	is	be	AUX
ftr-374	1390	80	intended	intend	VERB
ftr-374	1390	81	to	to	PART
ftr-374	1390	82	avoid	avoid	VERB
ftr-374	1390	83	a	a	DET
ftr-374	1390	84	duplication	duplication	NOUN
ftr-374	1390	85	of	of	ADP
ftr-374	1390	86	loss	loss	NOUN
ftr-374	1390	87	,	,	PUNCT
ftr-374	1390	88	which	which	PRON
ftr-374	1390	89	presumably	presumably	ADV
ftr-374	1390	90	has	have	AUX
ftr-374	1390	91	been	be	AUX
ftr-374	1390	92	accounted	account	VERB
ftr-374	1390	93	for	for	ADP
ftr-374	1390	94	by	by	ADP
ftr-374	1390	95	the	the	DET
ftr-374	1390	96	selling	selling	NOUN
ftr-374	1390	97	partner	partner	NOUN
ftr-374	1390	98	on	on	ADP
ftr-374	1390	99	the	the	DET
ftr-374	1390	100	disposition	disposition	NOUN
ftr-374	1390	101	of	of	ADP
ftr-374	1390	102	the	the	DET
ftr-374	1390	103	partnership	partnership	NOUN
ftr-374	1390	104	interest	interest	NOUN
ftr-374	1390	105	.	.	PUNCT
ftr-374	1391	1	the	the	DET
ftr-374	1391	2	adjustment	adjustment	NOUN
ftr-374	1391	3	under	under	ADP
ftr-374	1391	4	section	section	NOUN
ftr-374	1391	5	743(b	743(b	PROPN
ftr-374	1391	6	)	)	PUNCT
ftr-374	1391	7	is	be	AUX
ftr-374	1391	8	the	the	DET
ftr-374	1391	9	difference	difference	NOUN
ftr-374	1391	10	between	between	ADP
ftr-374	1391	11	the	the	DET
ftr-374	1391	12	transferee	transferee	PROPN
ftr-374	1391	13	partner	partner	NOUN
ftr-374	1391	14	’s	’s	PART
ftr-374	1391	15	basis	basis	NOUN
ftr-374	1391	16	in	in	ADP
ftr-374	1391	17	the	the	DET
ftr-374	1391	18	transferee	transferee	NOUN
ftr-374	1391	19	’s	’s	PART
ftr-374	1391	20	partnership	partnership	NOUN
ftr-374	1391	21	interest	interest	NOUN
ftr-374	1391	22	and	and	CCONJ
ftr-374	1391	23	the	the	DET
ftr-374	1391	24	transferee	transferee	NOUN
ftr-374	1391	25	’s	’s	PART
ftr-374	1391	26	“	"	PUNCT
ftr-374	1391	27	proportionate	proportionate	ADJ
ftr-374	1391	28	share	share	NOUN
ftr-374	1391	29	of	of	ADP
ftr-374	1391	30	the	the	DET
ftr-374	1391	31	adjusted	adjusted	ADJ
ftr-374	1391	32	basis	basis	NOUN
ftr-374	1391	33	of	of	ADP
ftr-374	1391	34	partnership	partnership	NOUN
ftr-374	1391	35	property	property	NOUN
ftr-374	1391	36	.	.	PUNCT
ftr-374	1391	37	”	"	PUNCT
ftr-374	1392	1	regulations	regulation	NOUN
ftr-374	1392	2	provide	provide	VERB
ftr-374	1392	3	that	that	SCONJ
ftr-374	1392	4	the	the	DET
ftr-374	1392	5	transferee	transferee	NOUN
ftr-374	1392	6	’s	’s	PART
ftr-374	1392	7	share	share	NOUN
ftr-374	1392	8	of	of	ADP
ftr-374	1392	9	the	the	DET
ftr-374	1392	10	adjusted	adjusted	ADJ
ftr-374	1392	11	basis	basis	NOUN
ftr-374	1392	12	of	of	ADP
ftr-374	1392	13	partnership	partnership	NOUN
ftr-374	1392	14	property	property	NOUN
ftr-374	1392	15	is	be	AUX
ftr-374	1392	16	the	the	DET
ftr-374	1392	17	sum	sum	NOUN
ftr-374	1392	18	of	of	ADP
ftr-374	1392	19	(	(	PUNCT
ftr-374	1392	20	1	1	X
ftr-374	1392	21	)	)	PUNCT
ftr-374	1392	22	the	the	DET
ftr-374	1392	23	transferee	transferee	PROPN
ftr-374	1392	24	partner	partner	NOUN
ftr-374	1392	25	’s	’s	PART
ftr-374	1392	26	interest	interest	NOUN
ftr-374	1392	27	as	as	ADP
ftr-374	1392	28	a	a	DET
ftr-374	1392	29	partner	partner	NOUN
ftr-374	1392	30	in	in	ADP
ftr-374	1392	31	the	the	DET
ftr-374	1392	32	partnership	partnership	NOUN
ftr-374	1392	33	’s	’s	PART
ftr-374	1392	34	“	"	PUNCT
ftr-374	1392	35	previously	previously	ADV
ftr-374	1392	36	taxed	tax	VERB
ftr-374	1392	37	capital	capital	NOUN
ftr-374	1392	38	,	,	PUNCT
ftr-374	1392	39	”	"	PUNCT
ftr-374	1392	40	plus	plus	CCONJ
ftr-374	1392	41	(	(	PUNCT
ftr-374	1392	42	2	2	X
ftr-374	1392	43	)	)	PUNCT
ftr-374	1392	44	the	the	DET
ftr-374	1392	45	transferee	transferee	PROPN
ftr-374	1392	46	partner	partner	NOUN
ftr-374	1392	47	’s	’s	PART
ftr-374	1392	48	share	share	NOUN
ftr-374	1392	49	of	of	ADP
ftr-374	1392	50	partnership	partnership	NOUN
ftr-374	1392	51	liabilities.235	liabilities.235	VERB
ftr-374	1392	52	the	the	DET
ftr-374	1392	53	transferee	transferee	PROPN
ftr-374	1392	54	partner	partner	NOUN
ftr-374	1392	55	’s	’s	PART
ftr-374	1392	56	interest	interest	NOUN
ftr-374	1392	57	in	in	ADP
ftr-374	1392	58	previously	previously	ADV
ftr-374	1392	59	taxed	tax	VERB
ftr-374	1392	60	capital	capital	NOUN
ftr-374	1392	61	is	be	AUX
ftr-374	1392	62	the	the	DET
ftr-374	1392	63	amount	amount	NOUN
ftr-374	1392	64	of	of	ADP
ftr-374	1392	65	cash	cash	NOUN
ftr-374	1392	66	the	the	DET
ftr-374	1392	67	partner	partner	NOUN
ftr-374	1392	68	would	would	AUX
ftr-374	1392	69	receive	receive	VERB
ftr-374	1392	70	on	on	ADP
ftr-374	1392	71	a	a	DET
ftr-374	1392	72	liquidation	liquidation	NOUN
ftr-374	1392	73	of	of	ADP
ftr-374	1392	74	the	the	DET
ftr-374	1392	75	partnership	partnership	NOUN
ftr-374	1392	76	after	after	ADP
ftr-374	1392	77	a	a	DET
ftr-374	1392	78	hypothetical	hypothetical	ADJ
ftr-374	1392	79	sale	sale	NOUN
ftr-374	1392	80	of	of	ADP
ftr-374	1392	81	all	all	DET
ftr-374	1392	82	partnership	partnership	NOUN
ftr-374	1392	83	assets	asset	NOUN
ftr-374	1392	84	for	for	ADP
ftr-374	1392	85	fair	fair	ADJ
ftr-374	1392	86	market	market	NOUN
ftr-374	1392	87	value	value	NOUN
ftr-374	1392	88	increased	increase	VERB
ftr-374	1392	89	by	by	ADP
ftr-374	1392	90	the	the	DET
ftr-374	1392	91	amount	amount	NOUN
ftr-374	1392	92	of	of	ADP
ftr-374	1392	93	tax	tax	NOUN
ftr-374	1392	94	loss	loss	NOUN
ftr-374	1392	95	,	,	PUNCT
ftr-374	1392	96	or	or	CCONJ
ftr-374	1392	97	decreased	decrease	VERB
ftr-374	1392	98	by	by	ADP
ftr-374	1392	99	the	the	DET
ftr-374	1392	100	amount	amount	NOUN
ftr-374	1392	101	of	of	ADP
ftr-374	1392	102	tax	tax	NOUN
ftr-374	1392	103	gain	gain	NOUN
ftr-374	1392	104	,	,	PUNCT
ftr-374	1392	105	that	that	PRON
ftr-374	1392	106	would	would	AUX
ftr-374	1392	107	have	have	AUX
ftr-374	1392	108	been	be	AUX
ftr-374	1392	109	allocated	allocate	VERB
ftr-374	1392	110	to	to	ADP
ftr-374	1392	111	the	the	DET
ftr-374	1392	112	transferee	transferee	PROPN
ftr-374	1392	113	partner	partner	NOUN
ftr-374	1392	114	(	(	PUNCT
ftr-374	1392	115	including	include	VERB
ftr-374	1392	116	gains	gain	NOUN
ftr-374	1392	117	and	and	CCONJ
ftr-374	1392	118	losses	loss	NOUN
ftr-374	1392	119	allocable	allocable	ADJ
ftr-374	1392	120	under	under	ADP
ftr-374	1392	121	section	section	NOUN
ftr-374	1392	122	704(c)236	704(c)236	NUM
ftr-374	1392	123	)	)	PUNCT
ftr-374	1392	124	as	as	ADP
ftr-374	1392	125	a	a	DET
ftr-374	1392	126	result	result	NOUN
ftr-374	1392	127	of	of	ADP
ftr-374	1392	128	the	the	DET
ftr-374	1392	129	hypothetical	hypothetical	ADJ
ftr-374	1392	130	sale.237	sale.237	NOUN
ftr-374	1392	131	this	this	DET
ftr-374	1392	132	methodology	methodology	NOUN
ftr-374	1392	133	identifies	identify	VERB
ftr-374	1392	134	the	the	DET
ftr-374	1392	135	new	new	ADJ
ftr-374	1392	136	partner	partner	NOUN
ftr-374	1392	137	’s	’s	PART
ftr-374	1392	138	share	share	NOUN
ftr-374	1392	139	of	of	ADP
ftr-374	1392	140	asset	asset	NOUN
ftr-374	1392	141	bases	basis	NOUN
ftr-374	1392	142	while	while	SCONJ
ftr-374	1392	143	accounting	account	VERB
ftr-374	1392	144	for	for	ADP
ftr-374	1392	145	any	any	DET
ftr-374	1392	146	gain	gain	NOUN
ftr-374	1392	147	or	or	CCONJ
ftr-374	1392	148	loss	loss	NOUN
ftr-374	1392	149	that	that	PRON
ftr-374	1392	150	would	would	AUX
ftr-374	1392	151	be	be	AUX
ftr-374	1392	152	allocated	allocate	VERB
ftr-374	1392	153	to	to	ADP
ftr-374	1392	154	the	the	DET
ftr-374	1392	155	partners	partner	NOUN
ftr-374	1392	156	because	because	SCONJ
ftr-374	1392	157	of	of	ADP
ftr-374	1392	158	allocations	allocation	NOUN
ftr-374	1392	159	of	of	ADP
ftr-374	1392	160	built	build	VERB
ftr-374	1392	161	-	-	PUNCT
ftr-374	1392	162	in	in	ADP
ftr-374	1392	163	gain	gain	NOUN
ftr-374	1392	164	or	or	CCONJ
ftr-374	1392	165	loss	loss	NOUN
ftr-374	1392	166	to	to	ADP
ftr-374	1392	167	the	the	DET
ftr-374	1392	168	232	232	NUM
ftr-374	1392	169	.	.	PUNCT
ftr-374	1393	1	irc	irc	PROPN
ftr-374	1393	2	§	§	PROPN
ftr-374	1393	3	743(d)(1	743(d)(1	NUM
ftr-374	1393	4	)	)	PUNCT
ftr-374	1393	5	.	.	PUNCT
ftr-374	1394	1	233	233	NUM
ftr-374	1394	2	.	.	PUNCT
ftr-374	1395	1	irc	irc	PROPN
ftr-374	1395	2	§	§	PROPN
ftr-374	1395	3	743(b)(2	743(b)(2	NUM
ftr-374	1395	4	)	)	PUNCT
ftr-374	1395	5	.	.	PUNCT
ftr-374	1396	1	section	section	NOUN
ftr-374	1396	2	743(b)(1	743(b)(1	PROPN
ftr-374	1396	3	)	)	PUNCT
ftr-374	1396	4	provides	provide	VERB
ftr-374	1396	5	for	for	ADP
ftr-374	1396	6	an	an	DET
ftr-374	1396	7	increase	increase	NOUN
ftr-374	1396	8	in	in	ADP
ftr-374	1396	9	the	the	DET
ftr-374	1396	10	basis	basis	NOUN
ftr-374	1396	11	of	of	ADP
ftr-374	1396	12	partnership	partnership	NOUN
ftr-374	1396	13	assets	asset	NOUN
ftr-374	1396	14	to	to	ADP
ftr-374	1396	15	the	the	DET
ftr-374	1396	16	extent	extent	NOUN
ftr-374	1396	17	that	that	SCONJ
ftr-374	1396	18	a	a	DET
ftr-374	1396	19	transferee	transferee	PROPN
ftr-374	1396	20	partner	partner	NOUN
ftr-374	1396	21	’s	’s	PART
ftr-374	1396	22	basis	basis	NOUN
ftr-374	1396	23	in	in	ADP
ftr-374	1396	24	the	the	DET
ftr-374	1396	25	acquired	acquire	VERB
ftr-374	1396	26	partnership	partnership	NOUN
ftr-374	1396	27	interest	interest	NOUN
ftr-374	1396	28	exceeds	exceed	VERB
ftr-374	1396	29	the	the	DET
ftr-374	1396	30	transferee	transferee	PROPN
ftr-374	1396	31	partner	partner	NOUN
ftr-374	1396	32	’s	’s	PART
ftr-374	1396	33	proportionate	proportionate	ADJ
ftr-374	1396	34	share	share	NOUN
ftr-374	1396	35	of	of	ADP
ftr-374	1396	36	the	the	DET
ftr-374	1396	37	a	a	DET
ftr-374	1396	38	partnership	partnership	NOUN
ftr-374	1396	39	’s	’s	PART
ftr-374	1396	40	basis	basis	NOUN
ftr-374	1396	41	in	in	ADP
ftr-374	1396	42	partnership	partnership	NOUN
ftr-374	1396	43	assets	asset	NOUN
ftr-374	1396	44	.	.	PUNCT
ftr-374	1397	1	234	234	NUM
ftr-374	1397	2	.	.	PUNCT
ftr-374	1398	1	the	the	DET
ftr-374	1398	2	basis	basis	NOUN
ftr-374	1398	3	adjustment	adjustment	NOUN
ftr-374	1398	4	under	under	ADP
ftr-374	1398	5	§	§	PROPN
ftr-374	1398	6	743(b	743(b	PROPN
ftr-374	1398	7	)	)	PUNCT
ftr-374	1398	8	is	be	AUX
ftr-374	1398	9	with	with	ADP
ftr-374	1398	10	respect	respect	NOUN
ftr-374	1398	11	only	only	ADV
ftr-374	1398	12	to	to	ADP
ftr-374	1398	13	the	the	DET
ftr-374	1398	14	transferee	transferee	PROPN
ftr-374	1398	15	partner	partner	NOUN
ftr-374	1398	16	and	and	CCONJ
ftr-374	1398	17	does	do	AUX
ftr-374	1398	18	not	not	PART
ftr-374	1398	19	affect	affect	VERB
ftr-374	1398	20	gain	gain	NOUN
ftr-374	1398	21	or	or	CCONJ
ftr-374	1398	22	loss	loss	NOUN
ftr-374	1398	23	allocated	allocate	VERB
ftr-374	1398	24	to	to	ADP
ftr-374	1398	25	other	other	ADJ
ftr-374	1398	26	partners	partner	NOUN
ftr-374	1398	27	.	.	PUNCT
ftr-374	1399	1	irc	irc	PROPN
ftr-374	1399	2	§	§	PROPN
ftr-374	1399	3	743(b	743(b	PROPN
ftr-374	1399	4	)	)	PUNCT
ftr-374	1399	5	,	,	PUNCT
ftr-374	1399	6	flush	flush	ADJ
ftr-374	1399	7	language	language	NOUN
ftr-374	1399	8	.	.	PUNCT
ftr-374	1400	1	235	235	NUM
ftr-374	1400	2	.	.	PUNCT
ftr-374	1401	1	treas	treas	PROPN
ftr-374	1401	2	.	.	PUNCT
ftr-374	1402	1	reg	reg	PROPN
ftr-374	1402	2	.	.	PUNCT
ftr-374	1403	1	§	§	PROPN
ftr-374	1403	2	1.743	1.743	NUM
ftr-374	1403	3	-	-	SYM
ftr-374	1403	4	1(d	1(d	NUM
ftr-374	1403	5	)	)	PUNCT
ftr-374	1403	6	.	.	PUNCT
ftr-374	1404	1	236	236	NUM
ftr-374	1404	2	.	.	PUNCT
ftr-374	1405	1	the	the	DET
ftr-374	1405	2	hypothetical	hypothetical	ADJ
ftr-374	1405	3	allocations	allocation	NOUN
ftr-374	1405	4	of	of	ADP
ftr-374	1405	5	gain	gain	NOUN
ftr-374	1405	6	and	and	CCONJ
ftr-374	1405	7	loss	loss	NOUN
ftr-374	1405	8	take	take	VERB
ftr-374	1405	9	into	into	ADP
ftr-374	1405	10	account	account	NOUN
ftr-374	1405	11	any	any	DET
ftr-374	1405	12	§	§	PROPN
ftr-374	1405	13	704(c	704(c	NOUN
ftr-374	1405	14	)	)	PUNCT
ftr-374	1405	15	amount	amount	NOUN
ftr-374	1405	16	that	that	PRON
ftr-374	1405	17	would	would	AUX
ftr-374	1405	18	have	have	AUX
ftr-374	1405	19	been	be	AUX
ftr-374	1405	20	allocated	allocate	VERB
ftr-374	1405	21	to	to	ADP
ftr-374	1405	22	the	the	DET
ftr-374	1405	23	transferee	transferee	PROPN
ftr-374	1405	24	partner	partner	NOUN
ftr-374	1405	25	as	as	ADP
ftr-374	1405	26	a	a	DET
ftr-374	1405	27	result	result	NOUN
ftr-374	1405	28	of	of	ADP
ftr-374	1405	29	stepping	step	VERB
ftr-374	1405	30	into	into	ADP
ftr-374	1405	31	the	the	DET
ftr-374	1405	32	shoes	shoe	NOUN
ftr-374	1405	33	of	of	ADP
ftr-374	1405	34	the	the	DET
ftr-374	1405	35	transferor	transferor	NOUN
ftr-374	1405	36	partner	partner	NOUN
ftr-374	1405	37	,	,	PUNCT
ftr-374	1405	38	as	as	ADV
ftr-374	1405	39	well	well	ADV
ftr-374	1405	40	as	as	ADP
ftr-374	1405	41	any	any	DET
ftr-374	1405	42	remedial	remedial	ADJ
ftr-374	1405	43	allocations	allocation	NOUN
ftr-374	1405	44	to	to	ADP
ftr-374	1405	45	the	the	DET
ftr-374	1405	46	transferor	transferor	NOUN
ftr-374	1405	47	partner	partner	NOUN
ftr-374	1405	48	.	.	PUNCT
ftr-374	1406	1	237	237	NUM
ftr-374	1406	2	.	.	PUNCT
ftr-374	1407	1	treas	treas	PROPN
ftr-374	1407	2	.	.	PUNCT
ftr-374	1408	1	reg	reg	PROPN
ftr-374	1408	2	.	.	PUNCT
ftr-374	1409	1	§	§	PROPN
ftr-374	1409	2	1.743	1.743	NUM
ftr-374	1409	3	-	-	SYM
ftr-374	1409	4	1(d)(1	1(d)(1	NUM
ftr-374	1409	5	)	)	PUNCT
ftr-374	1409	6	.	.	PUNCT
ftr-374	1410	1	674	674	NUM
ftr-374	1410	2	florida	florida	PROPN
ftr-374	1410	3	tax	tax	NOUN
ftr-374	1410	4	review	review	NOUN
ftr-374	1411	1	[	[	X
ftr-374	1411	2	vol	vol	NOUN
ftr-374	1411	3	.	.	PUNCT
ftr-374	1412	1	9:6	9:6	NUM
ftr-374	1412	2	partner	partner	NOUN
ftr-374	1412	3	under	under	ADP
ftr-374	1412	4	section	section	NOUN
ftr-374	1412	5	704(c	704(c	PROPN
ftr-374	1412	6	)	)	PUNCT
ftr-374	1412	7	and	and	CCONJ
ftr-374	1412	8	the	the	DET
ftr-374	1412	9	corresponding	corresponding	ADJ
ftr-374	1412	10	reverse	reverse	ADJ
ftr-374	1412	11	allocation	allocation	NOUN
ftr-374	1412	12	rules	rule	NOUN
ftr-374	1412	13	of	of	ADP
ftr-374	1412	14	the	the	DET
ftr-374	1412	15	regulations.238	regulations.238	NOUN
ftr-374	1412	16	although	although	SCONJ
ftr-374	1412	17	there	there	PRON
ftr-374	1412	18	are	be	VERB
ftr-374	1412	19	similarities	similarity	NOUN
ftr-374	1412	20	between	between	ADP
ftr-374	1412	21	the	the	DET
ftr-374	1412	22	mandatory	mandatory	ADJ
ftr-374	1412	23	basis	basis	NOUN
ftr-374	1412	24	adjustments	adjustment	NOUN
ftr-374	1412	25	required	require	VERB
ftr-374	1412	26	under	under	ADP
ftr-374	1412	27	section	section	NOUN
ftr-374	1412	28	734(b	734(b	PROPN
ftr-374	1412	29	)	)	PUNCT
ftr-374	1412	30	in	in	ADP
ftr-374	1412	31	the	the	DET
ftr-374	1412	32	case	case	NOUN
ftr-374	1412	33	of	of	ADP
ftr-374	1412	34	distributions	distribution	NOUN
ftr-374	1412	35	where	where	SCONJ
ftr-374	1412	36	there	there	PRON
ftr-374	1412	37	is	be	VERB
ftr-374	1412	38	a	a	DET
ftr-374	1412	39	substantial	substantial	ADJ
ftr-374	1412	40	basis	basis	NOUN
ftr-374	1412	41	reduction239	reduction239	PROPN
ftr-374	1412	42	and	and	CCONJ
ftr-374	1412	43	the	the	DET
ftr-374	1412	44	adjustment	adjustment	NOUN
ftr-374	1412	45	under	under	ADP
ftr-374	1412	46	section	section	NOUN
ftr-374	1412	47	743(b	743(b	PROPN
ftr-374	1412	48	)	)	PUNCT
ftr-374	1412	49	in	in	ADP
ftr-374	1412	50	the	the	DET
ftr-374	1412	51	case	case	NOUN
ftr-374	1412	52	of	of	ADP
ftr-374	1412	53	a	a	DET
ftr-374	1412	54	transfer	transfer	NOUN
ftr-374	1412	55	of	of	ADP
ftr-374	1412	56	an	an	DET
ftr-374	1412	57	interest	interest	NOUN
ftr-374	1412	58	in	in	ADP
ftr-374	1412	59	a	a	DET
ftr-374	1412	60	partnership	partnership	NOUN
ftr-374	1412	61	with	with	ADP
ftr-374	1412	62	substantial	substantial	ADJ
ftr-374	1412	63	built	build	VERB
ftr-374	1412	64	-	-	PUNCT
ftr-374	1412	65	in	in	ADP
ftr-374	1412	66	loss	loss	NOUN
ftr-374	1412	67	,	,	PUNCT
ftr-374	1412	68	the	the	DET
ftr-374	1412	69	two	two	NUM
ftr-374	1412	70	provisions	provision	NOUN
ftr-374	1412	71	are	be	AUX
ftr-374	1412	72	not	not	PART
ftr-374	1412	73	symmetrical	symmetrical	ADJ
ftr-374	1412	74	.	.	PUNCT
ftr-374	1413	1	a	a	DET
ftr-374	1413	2	partnership	partnership	NOUN
ftr-374	1413	3	from	from	ADP
ftr-374	1413	4	which	which	PRON
ftr-374	1413	5	a	a	DET
ftr-374	1413	6	distribution	distribution	NOUN
ftr-374	1413	7	in	in	ADP
ftr-374	1413	8	liquidation	liquidation	NOUN
ftr-374	1413	9	of	of	ADP
ftr-374	1413	10	a	a	DET
ftr-374	1413	11	partner	partner	NOUN
ftr-374	1413	12	will	will	AUX
ftr-374	1413	13	trigger	trigger	VERB
ftr-374	1413	14	a	a	DET
ftr-374	1413	15	mandatory	mandatory	ADJ
ftr-374	1413	16	section	section	NOUN
ftr-374	1413	17	734(b	734(b	PROPN
ftr-374	1413	18	)	)	PUNCT
ftr-374	1413	19	adjustment	adjustment	NOUN
ftr-374	1413	20	does	do	AUX
ftr-374	1413	21	necessarily	necessarily	ADV
ftr-374	1413	22	require	require	VERB
ftr-374	1413	23	a	a	DET
ftr-374	1413	24	mandatory	mandatory	ADJ
ftr-374	1413	25	adjustment	adjustment	NOUN
ftr-374	1413	26	on	on	ADP
ftr-374	1413	27	a	a	DET
ftr-374	1413	28	transfer	transfer	NOUN
ftr-374	1413	29	by	by	ADP
ftr-374	1413	30	the	the	DET
ftr-374	1413	31	same	same	ADJ
ftr-374	1413	32	partner	partner	NOUN
ftr-374	1413	33	.	.	PUNCT
ftr-374	1414	1	example	example	PROPN
ftr-374	1414	2	19a	19a	PROPN
ftr-374	1414	3	assume	assume	VERB
ftr-374	1414	4	in	in	ADP
ftr-374	1414	5	the	the	DET
ftr-374	1414	6	abc	abc	PROPN
ftr-374	1414	7	partnership	partnership	PROPN
ftr-374	1414	8	described	describe	VERB
ftr-374	1414	9	in	in	ADP
ftr-374	1414	10	example	example	NOUN
ftr-374	1414	11	18	18	NUM
ftr-374	1414	12	,	,	PUNCT
ftr-374	1414	13	that	that	PRON
ftr-374	1414	14	c	c	PROPN
ftr-374	1414	15	sold	sell	VERB
ftr-374	1414	16	c	c	PROPN
ftr-374	1414	17	’s	’s	NOUN
ftr-374	1414	18	partnership	partnership	NOUN
ftr-374	1414	19	interest	interest	NOUN
ftr-374	1414	20	to	to	ADP
ftr-374	1414	21	d	d	PROPN
ftr-374	1414	22	for	for	ADP
ftr-374	1414	23	$	$	SYM
ftr-374	1414	24	1,000,000	1,000,000	NUM
ftr-374	1414	25	.	.	PUNCT
ftr-374	1415	1	c	c	PROPN
ftr-374	1415	2	recognizes	recognize	VERB
ftr-374	1415	3	a	a	DET
ftr-374	1415	4	$	$	SYM
ftr-374	1415	5	300,000	300,000	NUM
ftr-374	1415	6	loss	loss	NOUN
ftr-374	1415	7	on	on	ADP
ftr-374	1415	8	the	the	DET
ftr-374	1415	9	sale	sale	NOUN
ftr-374	1415	10	.	.	PUNCT
ftr-374	1416	1	d	d	X
ftr-374	1416	2	’s	’s	PART
ftr-374	1416	3	basis	basis	NOUN
ftr-374	1416	4	in	in	ADP
ftr-374	1416	5	the	the	DET
ftr-374	1416	6	acquired	acquire	VERB
ftr-374	1416	7	partnership	partnership	NOUN
ftr-374	1416	8	interest	interest	NOUN
ftr-374	1416	9	is	be	AUX
ftr-374	1416	10	$	$	SYM
ftr-374	1416	11	1,000,000	1,000,000	NUM
ftr-374	1416	12	.	.	PUNCT
ftr-374	1417	1	c	c	X
ftr-374	1417	2	’s	’s	ADV
ftr-374	1417	3	recognized	recognize	VERB
ftr-374	1417	4	loss	loss	NOUN
ftr-374	1417	5	is	be	AUX
ftr-374	1417	6	attributable	attributable	ADJ
ftr-374	1417	7	to	to	ADP
ftr-374	1417	8	c	c	PROPN
ftr-374	1417	9	’s	’s	PART
ftr-374	1417	10	pre	pre	ADJ
ftr-374	1417	11	-	-	NOUN
ftr-374	1417	12	contribution	contribution	NOUN
ftr-374	1417	13	built	build	VERB
ftr-374	1417	14	-	-	PUNCT
ftr-374	1417	15	in	in	ADP
ftr-374	1417	16	loss	loss	NOUN
ftr-374	1417	17	in	in	ADP
ftr-374	1417	18	lossacre	lossacre	NOUN
ftr-374	1417	19	.	.	PUNCT
ftr-374	1418	1	however	however	ADV
ftr-374	1418	2	,	,	PUNCT
ftr-374	1418	3	for	for	ADP
ftr-374	1418	4	purposes	purpose	NOUN
ftr-374	1418	5	of	of	ADP
ftr-374	1418	6	determining	determine	VERB
ftr-374	1418	7	whether	whether	SCONJ
ftr-374	1418	8	the	the	DET
ftr-374	1418	9	partnership	partnership	NOUN
ftr-374	1418	10	has	have	VERB
ftr-374	1418	11	a	a	DET
ftr-374	1418	12	substantial	substantial	ADJ
ftr-374	1418	13	built	build	VERB
ftr-374	1418	14	-	-	PUNCT
ftr-374	1418	15	in	in	ADP
ftr-374	1418	16	loss	loss	NOUN
ftr-374	1418	17	,	,	PUNCT
ftr-374	1418	18	the	the	DET
ftr-374	1418	19	pre	pre	NOUN
ftr-374	1418	20	-	-	NOUN
ftr-374	1418	21	contribution	contribution	NOUN
ftr-374	1418	22	built	build	VERB
ftr-374	1418	23	-	-	PUNCT
ftr-374	1418	24	in	in	ADP
ftr-374	1418	25	gain	gain	NOUN
ftr-374	1418	26	attributable	attributable	ADJ
ftr-374	1418	27	to	to	PART
ftr-374	1418	28	gainacre	gainacre	VERB
ftr-374	1418	29	offsets	offset	VERB
ftr-374	1418	30	the	the	DET
ftr-374	1418	31	built	build	VERB
ftr-374	1418	32	-	-	PUNCT
ftr-374	1418	33	in	in	ADP
ftr-374	1418	34	loss	loss	NOUN
ftr-374	1418	35	of	of	ADP
ftr-374	1418	36	lossacre	lossacre	NOUN
ftr-374	1418	37	.	.	PUNCT
ftr-374	1419	1	the	the	DET
ftr-374	1419	2	mandatory	mandatory	ADJ
ftr-374	1419	3	adjustment	adjustment	NOUN
ftr-374	1419	4	rule	rule	NOUN
ftr-374	1419	5	of	of	ADP
ftr-374	1419	6	section	section	NOUN
ftr-374	1419	7	743	743	NUM
ftr-374	1419	8	is	be	AUX
ftr-374	1419	9	not	not	PART
ftr-374	1419	10	applicable.240	applicable.240	NOUN
ftr-374	1419	11	nonetheless	nonetheless	ADV
ftr-374	1419	12	,	,	PUNCT
ftr-374	1419	13	if	if	SCONJ
ftr-374	1419	14	section	section	NOUN
ftr-374	1419	15	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1419	16	)	)	PUNCT
ftr-374	1419	17	is	be	AUX
ftr-374	1419	18	applicable	applicable	ADJ
ftr-374	1419	19	to	to	ADP
ftr-374	1419	20	the	the	DET
ftr-374	1419	21	abd	abd	PROPN
ftr-374	1419	22	partnership	partnership	NOUN
ftr-374	1419	23	to	to	PART
ftr-374	1419	24	limit	limit	VERB
ftr-374	1419	25	“	"	PUNCT
ftr-374	1419	26	other	other	ADJ
ftr-374	1419	27	”	"	PUNCT
ftr-374	1419	28	partners	partner	NOUN
ftr-374	1419	29	’	'	PUNCT
ftr-374	1419	30	basis	basis	NOUN
ftr-374	1419	31	in	in	ADP
ftr-374	1419	32	contributed	contribute	VERB
ftr-374	1419	33	property	property	NOUN
ftr-374	1419	34	to	to	ADP
ftr-374	1419	35	fair	fair	ADJ
ftr-374	1419	36	market	market	NOUN
ftr-374	1419	37	value	value	NOUN
ftr-374	1419	38	on	on	ADP
ftr-374	1419	39	the	the	DET
ftr-374	1419	40	date	date	NOUN
ftr-374	1419	41	of	of	ADP
ftr-374	1419	42	contribution	contribution	NOUN
ftr-374	1419	43	,	,	PUNCT
ftr-374	1419	44	the	the	DET
ftr-374	1419	45	basis	basis	NOUN
ftr-374	1419	46	of	of	ADP
ftr-374	1419	47	lossacre	lossacre	NOUN
ftr-374	1419	48	with	with	ADP
ftr-374	1419	49	respect	respect	NOUN
ftr-374	1419	50	to	to	ADP
ftr-374	1419	51	a	a	DET
ftr-374	1419	52	,	,	PUNCT
ftr-374	1419	53	b	b	NOUN
ftr-374	1419	54	,	,	PUNCT
ftr-374	1419	55	and	and	CCONJ
ftr-374	1419	56	d	d	NOUN
ftr-374	1419	57	is	be	AUX
ftr-374	1419	58	limited	limit	VERB
ftr-374	1419	59	to	to	ADP
ftr-374	1419	60	$	$	SYM
ftr-374	1419	61	1,000,000	1,000,000	NUM
ftr-374	1419	62	.	.	PUNCT
ftr-374	1420	1	the	the	DET
ftr-374	1420	2	partnership	partnership	NOUN
ftr-374	1420	3	balance	balance	NOUN
ftr-374	1420	4	sheet	sheet	NOUN
ftr-374	1420	5	would	would	AUX
ftr-374	1420	6	be	be	AUX
ftr-374	1420	7	as	as	SCONJ
ftr-374	1420	8	follows	follow	VERB
ftr-374	1420	9	:	:	PUNCT
ftr-374	1420	10	assets	asset	NOUN
ftr-374	1420	11	partners	partner	NOUN
ftr-374	1420	12	’	'	PUNCT
ftr-374	1420	13	capital	capital	NOUN
ftr-374	1420	14	accounts	account	NOUN
ftr-374	1420	15	book	book	NOUN
ftr-374	1420	16	value	value	NOUN
ftr-374	1420	17	basis	basis	NOUN
ftr-374	1420	18	book	book	NOUN
ftr-374	1420	19	value	value	NOUN
ftr-374	1420	20	basis	basis	NOUN
ftr-374	1420	21	cash	cash	NOUN
ftr-374	1420	22	$	$	SYM
ftr-374	1420	23	1,000,000	1,000,000	NUM
ftr-374	1420	24	$	$	SYM
ftr-374	1420	25	1,000,000	1,000,000	NUM
ftr-374	1420	26	a	a	DET
ftr-374	1420	27	$	$	SYM
ftr-374	1420	28	1,000,000	1,000,000	NUM
ftr-374	1420	29	$	$	SYM
ftr-374	1420	30	1,000,000	1,000,000	NUM
ftr-374	1420	31	gainacre	gainacre	VERB
ftr-374	1420	32	$	$	SYM
ftr-374	1420	33	1,000,000	1,000,000	NUM
ftr-374	1420	34	$	$	SYM
ftr-374	1420	35	400,000	400,000	NUM
ftr-374	1420	36	b	b	NOUN
ftr-374	1420	37	$	$	SYM
ftr-374	1420	38	1,000,000	1,000,000	NUM
ftr-374	1420	39	$	$	SYM
ftr-374	1420	40	400,000	400,000	NUM
ftr-374	1420	41	lossacre	lossacre	NOUN
ftr-374	1420	42	$	$	SYM
ftr-374	1420	43	1,000,000	1,000,000	NUM
ftr-374	1420	44	$	$	SYM
ftr-374	1420	45	1,000,000	1,000,000	NUM
ftr-374	1420	46	d	d	NOUN
ftr-374	1420	47	$	$	SYM
ftr-374	1420	48	1,000,000	1,000,000	NUM
ftr-374	1420	49	$	$	SYM
ftr-374	1420	50	1,000,000	1,000,000	NUM
ftr-374	1420	51	$	$	SYM
ftr-374	1420	52	3,000,000	3,000,000	NUM
ftr-374	1420	53	$	$	SYM
ftr-374	1420	54	2,400,000	2,400,000	NUM
ftr-374	1420	55	$	$	SYM
ftr-374	1420	56	3,000,000	3,000,000	NUM
ftr-374	1420	57	$	$	SYM
ftr-374	1420	58	2,400,000	2,400,000	NUM
ftr-374	1420	59	this	this	PRON
ftr-374	1420	60	is	be	AUX
ftr-374	1420	61	the	the	DET
ftr-374	1420	62	same	same	ADJ
ftr-374	1420	63	result	result	NOUN
ftr-374	1420	64	that	that	PRON
ftr-374	1420	65	would	would	AUX
ftr-374	1420	66	occur	occur	VERB
ftr-374	1420	67	if	if	SCONJ
ftr-374	1420	68	section	section	NOUN
ftr-374	1420	69	743(b	743(b	PROPN
ftr-374	1420	70	)	)	PUNCT
ftr-374	1420	71	adjustments	adjustment	NOUN
ftr-374	1420	72	were	be	AUX
ftr-374	1420	73	required.241	required.241	VERB
ftr-374	1420	74	238	238	NUM
ftr-374	1420	75	.	.	PUNCT
ftr-374	1421	1	see	see	VERB
ftr-374	1421	2	infra	infra	NOUN
ftr-374	1421	3	,	,	PUNCT
ftr-374	1421	4	text	text	NOUN
ftr-374	1421	5	at	at	ADP
ftr-374	1421	6	note	note	NOUN
ftr-374	1421	7	262	262	NUM
ftr-374	1421	8	.	.	NOUN
ftr-374	1421	9	239	239	NUM
ftr-374	1421	10	.	.	PUNCT
ftr-374	1422	1	see	see	VERB
ftr-374	1422	2	supra	supra	NOUN
ftr-374	1422	3	,	,	PUNCT
ftr-374	1422	4	text	text	NOUN
ftr-374	1422	5	at	at	ADP
ftr-374	1422	6	note	note	NOUN
ftr-374	1422	7	217	217	NUM
ftr-374	1422	8	.	.	PUNCT
ftr-374	1423	1	240	240	NUM
ftr-374	1423	2	.	.	PUNCT
ftr-374	1423	3	compare	compare	VERB
ftr-374	1423	4	the	the	DET
ftr-374	1423	5	application	application	NOUN
ftr-374	1423	6	of	of	ADP
ftr-374	1423	7	the	the	DET
ftr-374	1423	8	mandatory	mandatory	ADJ
ftr-374	1423	9	adjustment	adjustment	NOUN
ftr-374	1423	10	rule	rule	NOUN
ftr-374	1423	11	of	of	ADP
ftr-374	1423	12	§	§	PROPN
ftr-374	1423	13	734(b	734(b	PROPN
ftr-374	1423	14	)	)	PUNCT
ftr-374	1423	15	in	in	ADP
ftr-374	1423	16	the	the	DET
ftr-374	1423	17	case	case	NOUN
ftr-374	1423	18	of	of	ADP
ftr-374	1423	19	a	a	DET
ftr-374	1423	20	cash	cash	NOUN
ftr-374	1423	21	distribution	distribution	NOUN
ftr-374	1423	22	to	to	ADP
ftr-374	1423	23	c	c	PROPN
ftr-374	1423	24	upon	upon	SCONJ
ftr-374	1423	25	which	which	PRON
ftr-374	1423	26	c	c	PROPN
ftr-374	1423	27	recognized	recognize	VERB
ftr-374	1423	28	a	a	DET
ftr-374	1423	29	$	$	SYM
ftr-374	1423	30	300,000	300,000	NUM
ftr-374	1423	31	loss	loss	NOUN
ftr-374	1423	32	,	,	PUNCT
ftr-374	1423	33	supra	supra	NOUN
ftr-374	1423	34	,	,	PUNCT
ftr-374	1423	35	text	text	NOUN
ftr-374	1423	36	at	at	ADP
ftr-374	1423	37	note	note	NOUN
ftr-374	1423	38	222	222	NUM
ftr-374	1423	39	.	.	PUNCT
ftr-374	1424	1	241	241	NUM
ftr-374	1424	2	.	.	PUNCT
ftr-374	1424	3	section	section	PROPN
ftr-374	1424	4	743(b	743(b	PROPN
ftr-374	1424	5	)	)	PUNCT
ftr-374	1424	6	would	would	AUX
ftr-374	1424	7	apply	apply	VERB
ftr-374	1424	8	if	if	SCONJ
ftr-374	1424	9	a	a	DET
ftr-374	1424	10	§	§	PROPN
ftr-374	1424	11	754	754	NUM
ftr-374	1424	12	election	election	NOUN
ftr-374	1424	13	were	be	AUX
ftr-374	1424	14	in	in	ADP
ftr-374	1424	15	effect	effect	NOUN
ftr-374	1424	16	for	for	ADP
ftr-374	1424	17	the	the	DET
ftr-374	1424	18	partnership	partnership	NOUN
ftr-374	1424	19	.	.	PUNCT
ftr-374	1425	1	d	d	X
ftr-374	1425	2	’s	’s	ADJ
ftr-374	1425	3	share	share	NOUN
ftr-374	1425	4	of	of	ADP
ftr-374	1425	5	the	the	DET
ftr-374	1425	6	partnership	partnership	NOUN
ftr-374	1425	7	asset	asset	NOUN
ftr-374	1425	8	basis	basis	NOUN
ftr-374	1425	9	is	be	AUX
ftr-374	1425	10	$	$	SYM
ftr-374	1425	11	1,000,000	1,000,000	NUM
ftr-374	1425	12	that	that	PRON
ftr-374	1425	13	would	would	AUX
ftr-374	1425	14	be	be	AUX
ftr-374	1425	15	distributed	distribute	VERB
ftr-374	1425	16	on	on	ADP
ftr-374	1425	17	a	a	DET
ftr-374	1425	18	liquidation	liquidation	NOUN
ftr-374	1425	19	following	follow	VERB
ftr-374	1425	20	a	a	DET
ftr-374	1425	21	hypothetical	hypothetical	ADJ
ftr-374	1425	22	sale	sale	NOUN
ftr-374	1425	23	of	of	ADP
ftr-374	1425	24	assets	asset	NOUN
ftr-374	1425	25	increased	increase	VERB
ftr-374	1425	26	by	by	ADP
ftr-374	1425	27	$	$	SYM
ftr-374	1425	28	300,000	300,000	NUM
ftr-374	1425	29	of	of	ADP
ftr-374	1425	30	loss	loss	NOUN
ftr-374	1425	31	that	that	PRON
ftr-374	1425	32	would	would	AUX
ftr-374	1425	33	be	be	AUX
ftr-374	1425	34	allocated	allocate	VERB
ftr-374	1425	35	to	to	ADP
ftr-374	1425	36	d	d	PROPN
ftr-374	1425	37	who	who	PRON
ftr-374	1425	38	steps	step	VERB
ftr-374	1425	39	into	into	ADP
ftr-374	1425	40	c	c	PROPN
ftr-374	1425	41	’s	’s	PART
ftr-374	1425	42	shoes	shoe	NOUN
ftr-374	1425	43	with	with	ADP
ftr-374	1425	44	respect	respect	NOUN
ftr-374	1425	45	to	to	ADP
ftr-374	1425	46	the	the	DET
ftr-374	1425	47	required	required	ADJ
ftr-374	1425	48	§	§	PROPN
ftr-374	1425	49	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1425	50	)	)	PUNCT
ftr-374	1425	51	of	of	ADP
ftr-374	1425	52	pre	pre	ADJ
ftr-374	1425	53	-	-	ADJ
ftr-374	1425	54	contribution	contribution	ADJ
ftr-374	1425	55	loss	loss	NOUN
ftr-374	1425	56	attributable	attributable	ADJ
ftr-374	1425	57	to	to	PART
ftr-374	1425	58	blackacre	blackacre	VERB
ftr-374	1425	59	.	.	PUNCT
ftr-374	1426	1	the	the	DET
ftr-374	1426	2	2009	2009	NUM
ftr-374	1426	3	]	]	PUNCT
ftr-374	1426	4	built	build	VERB
ftr-374	1426	5	-	-	PUNCT
ftr-374	1426	6	in	in	ADP
ftr-374	1426	7	gain	gain	NOUN
ftr-374	1426	8	and	and	CCONJ
ftr-374	1426	9	built	build	VERB
ftr-374	1426	10	-	-	PUNCT
ftr-374	1426	11	in	in	ADP
ftr-374	1426	12	loss	loss	NOUN
ftr-374	1426	13	675	675	NUM
ftr-374	1426	14	example	example	NOUN
ftr-374	1426	15	19b	19b	NOUN
ftr-374	1426	16	assume	assume	VERB
ftr-374	1426	17	in	in	ADP
ftr-374	1426	18	the	the	DET
ftr-374	1426	19	abc	abc	PROPN
ftr-374	1426	20	partnership	partnership	PROPN
ftr-374	1426	21	described	describe	VERB
ftr-374	1426	22	in	in	ADP
ftr-374	1426	23	example	example	NOUN
ftr-374	1426	24	18	18	NUM
ftr-374	1426	25	,	,	PUNCT
ftr-374	1426	26	that	that	PRON
ftr-374	1426	27	b	b	NOUN
ftr-374	1426	28	had	have	AUX
ftr-374	1426	29	contributed	contribute	VERB
ftr-374	1426	30	cash	cash	NOUN
ftr-374	1426	31	instead	instead	ADV
ftr-374	1426	32	of	of	ADP
ftr-374	1426	33	gainacre	gainacre	NOUN
ftr-374	1426	34	.	.	PUNCT
ftr-374	1427	1	the	the	DET
ftr-374	1427	2	partnership	partnership	NOUN
ftr-374	1427	3	capital	capital	NOUN
ftr-374	1427	4	account	account	NOUN
ftr-374	1427	5	is	be	AUX
ftr-374	1427	6	as	as	SCONJ
ftr-374	1427	7	follows	follow	VERB
ftr-374	1427	8	:	:	PUNCT
ftr-374	1427	9	assets	asset	NOUN
ftr-374	1427	10	partners	partner	NOUN
ftr-374	1427	11	’	'	PUNCT
ftr-374	1427	12	capital	capital	NOUN
ftr-374	1427	13	accounts	account	NOUN
ftr-374	1427	14	book	book	NOUN
ftr-374	1427	15	value	value	NOUN
ftr-374	1427	16	basis	basis	NOUN
ftr-374	1427	17	book	book	NOUN
ftr-374	1427	18	value	value	NOUN
ftr-374	1427	19	basis	basis	NOUN
ftr-374	1427	20	cash	cash	NOUN
ftr-374	1427	21	$	$	SYM
ftr-374	1427	22	2,000,000	2,000,000	NUM
ftr-374	1427	23	$	$	SYM
ftr-374	1427	24	2,000,000	2,000,000	NUM
ftr-374	1427	25	a	a	DET
ftr-374	1427	26	$	$	SYM
ftr-374	1427	27	1,000,000	1,000,000	NUM
ftr-374	1427	28	$	$	SYM
ftr-374	1427	29	1,000,000	1,000,000	NUM
ftr-374	1427	30	lossacre	lossacre	NOUN
ftr-374	1427	31	$	$	SYM
ftr-374	1427	32	1,000,000	1,000,000	NUM
ftr-374	1427	33	$	$	SYM
ftr-374	1427	34	1,300,000	1,300,000	NUM
ftr-374	1427	35	b	b	NOUN
ftr-374	1427	36	$	$	SYM
ftr-374	1427	37	1,000,000	1,000,000	NUM
ftr-374	1427	38	$	$	SYM
ftr-374	1427	39	1,000,000	1,000,000	NUM
ftr-374	1427	40	c	c	NOUN
ftr-374	1427	41	$	$	SYM
ftr-374	1427	42	1,000,000	1,000,000	NUM
ftr-374	1427	43	$	$	SYM
ftr-374	1427	44	1,300,000	1,300,000	NUM
ftr-374	1427	45	$	$	SYM
ftr-374	1427	46	3,000,000	3,000,000	NUM
ftr-374	1427	47	$	$	SYM
ftr-374	1427	48	2,300,000	2,300,000	NUM
ftr-374	1427	49	$	$	SYM
ftr-374	1427	50	3,000,000	3,000,000	NUM
ftr-374	1427	51	$	$	SYM
ftr-374	1427	52	2,300,000	2,300,000	NUM
ftr-374	1427	53	now	now	ADV
ftr-374	1427	54	suppose	suppose	VERB
ftr-374	1427	55	that	that	SCONJ
ftr-374	1427	56	c	c	PROPN
ftr-374	1427	57	sells	sell	VERB
ftr-374	1427	58	c	c	PROPN
ftr-374	1427	59	’s	’s	NOUN
ftr-374	1427	60	partnership	partnership	NOUN
ftr-374	1427	61	interest	interest	NOUN
ftr-374	1427	62	to	to	ADP
ftr-374	1427	63	d	d	PROPN
ftr-374	1427	64	for	for	ADP
ftr-374	1427	65	$	$	SYM
ftr-374	1427	66	1,000,000	1,000,000	NUM
ftr-374	1427	67	.	.	PUNCT
ftr-374	1428	1	the	the	DET
ftr-374	1428	2	partnership	partnership	NOUN
ftr-374	1428	3	has	have	VERB
ftr-374	1428	4	a	a	DET
ftr-374	1428	5	substantial	substantial	ADJ
ftr-374	1428	6	built	build	VERB
ftr-374	1428	7	-	-	PUNCT
ftr-374	1428	8	in	in	ADP
ftr-374	1428	9	loss	loss	NOUN
ftr-374	1428	10	.	.	PUNCT
ftr-374	1429	1	the	the	DET
ftr-374	1429	2	mandatory	mandatory	ADJ
ftr-374	1429	3	application	application	NOUN
ftr-374	1429	4	of	of	ADP
ftr-374	1429	5	section	section	NOUN
ftr-374	1429	6	743(b	743(b	PROPN
ftr-374	1429	7	)	)	PUNCT
ftr-374	1429	8	requires	require	VERB
ftr-374	1429	9	a	a	DET
ftr-374	1429	10	$	$	SYM
ftr-374	1429	11	300,000	300,000	NUM
ftr-374	1429	12	reduction	reduction	NOUN
ftr-374	1429	13	of	of	ADP
ftr-374	1429	14	the	the	DET
ftr-374	1429	15	basis	basis	NOUN
ftr-374	1429	16	of	of	ADP
ftr-374	1429	17	partnership	partnership	NOUN
ftr-374	1429	18	assets	asset	NOUN
ftr-374	1429	19	,	,	PUNCT
ftr-374	1429	20	which	which	PRON
ftr-374	1429	21	is	be	AUX
ftr-374	1429	22	only	only	ADV
ftr-374	1429	23	allocable	allocable	ADJ
ftr-374	1429	24	to	to	ADP
ftr-374	1429	25	lossacre	lossacre	NOUN
ftr-374	1429	26	.	.	PUNCT
ftr-374	1430	1	thus	thus	ADV
ftr-374	1430	2	−	−	ADP
ftr-374	1430	3	assets	asset	NOUN
ftr-374	1430	4	partners	partner	NOUN
ftr-374	1430	5	’	'	PUNCT
ftr-374	1430	6	capital	capital	NOUN
ftr-374	1430	7	accounts	account	NOUN
ftr-374	1430	8	book	book	NOUN
ftr-374	1430	9	value	value	NOUN
ftr-374	1430	10	basis	basis	NOUN
ftr-374	1430	11	book	book	NOUN
ftr-374	1430	12	value	value	NOUN
ftr-374	1430	13	basis	basis	NOUN
ftr-374	1430	14	cash	cash	NOUN
ftr-374	1430	15	$	$	SYM
ftr-374	1430	16	2,000,000	2,000,000	NUM
ftr-374	1430	17	$	$	SYM
ftr-374	1430	18	2,000,000	2,000,000	NUM
ftr-374	1430	19	a	a	DET
ftr-374	1430	20	$	$	SYM
ftr-374	1430	21	1,000,000	1,000,000	NUM
ftr-374	1430	22	$	$	SYM
ftr-374	1430	23	1,000,000	1,000,000	NUM
ftr-374	1430	24	lossacre	lossacre	NOUN
ftr-374	1430	25	$	$	SYM
ftr-374	1430	26	1,000,000	1,000,000	NUM
ftr-374	1430	27	$	$	SYM
ftr-374	1430	28	1,000,000	1,000,000	NUM
ftr-374	1430	29	b	b	NOUN
ftr-374	1430	30	$	$	SYM
ftr-374	1430	31	1,000,000	1,000,000	NUM
ftr-374	1430	32	$	$	SYM
ftr-374	1430	33	1,000,000	1,000,000	NUM
ftr-374	1430	34	d	d	NOUN
ftr-374	1430	35	$	$	SYM
ftr-374	1430	36	1,000,000	1,000,000	NUM
ftr-374	1430	37	$	$	SYM
ftr-374	1430	38	1,000,000	1,000,000	NUM
ftr-374	1430	39	$	$	SYM
ftr-374	1430	40	3,000,000	3,000,000	NUM
ftr-374	1430	41	$	$	SYM
ftr-374	1430	42	2,000,000	2,000,000	NUM
ftr-374	1430	43	$	$	SYM
ftr-374	1430	44	3,000,000	3,000,000	NUM
ftr-374	1430	45	$	$	SYM
ftr-374	1430	46	2,000,000	2,000,000	NUM
ftr-374	1430	47	section	section	NOUN
ftr-374	1430	48	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1430	49	)	)	PUNCT
ftr-374	1430	50	would	would	AUX
ftr-374	1430	51	also	also	ADV
ftr-374	1430	52	limit	limit	VERB
ftr-374	1430	53	lossacre	lossacre	NOUN
ftr-374	1430	54	’s	’s	PART
ftr-374	1430	55	basis	basis	NOUN
ftr-374	1430	56	to	to	ADP
ftr-374	1430	57	$	$	SYM
ftr-374	1430	58	1,000,000	1,000,000	NUM
ftr-374	1430	59	with	with	ADP
ftr-374	1430	60	respect	respect	NOUN
ftr-374	1430	61	to	to	ADP
ftr-374	1430	62	a	a	DET
ftr-374	1430	63	,	,	PUNCT
ftr-374	1430	64	b	b	NOUN
ftr-374	1430	65	,	,	PUNCT
ftr-374	1430	66	and	and	CCONJ
ftr-374	1430	67	d.	d.	PROPN
ftr-374	1430	68	f.	f.	PROPN
ftr-374	1430	69	the	the	DET
ftr-374	1430	70	trouble	trouble	NOUN
ftr-374	1430	71	with	with	ADP
ftr-374	1430	72	post	post	ADJ
ftr-374	1430	73	-	-	ADJ
ftr-374	1430	74	contribution	contribution	NOUN
ftr-374	1430	75	appreciation	appreciation	NOUN
ftr-374	1430	76	of	of	ADP
ftr-374	1430	77	built	build	VERB
ftr-374	1430	78	-	-	PUNCT
ftr-374	1430	79	in	in	ADP
ftr-374	1430	80	loss	loss	NOUN
ftr-374	1430	81	property	property	NOUN
ftr-374	1430	82	and	and	CCONJ
ftr-374	1430	83	a	a	DET
ftr-374	1430	84	transfer	transfer	NOUN
ftr-374	1430	85	of	of	ADP
ftr-374	1430	86	the	the	DET
ftr-374	1430	87	contributor	contributor	NOUN
ftr-374	1430	88	’s	’s	PART
ftr-374	1430	89	interest	interest	NOUN
ftr-374	1430	90	on	on	ADP
ftr-374	1430	91	disposition	disposition	NOUN
ftr-374	1430	92	of	of	ADP
ftr-374	1430	93	contributed	contribute	VERB
ftr-374	1430	94	built	build	VERB
ftr-374	1430	95	-	-	PUNCT
ftr-374	1430	96	in	in	ADP
ftr-374	1430	97	loss	loss	NOUN
ftr-374	1430	98	property	property	NOUN
ftr-374	1430	99	that	that	PRON
ftr-374	1430	100	has	have	AUX
ftr-374	1430	101	appreciated	appreciate	VERB
ftr-374	1430	102	above	above	ADP
ftr-374	1430	103	its	its	PRON
ftr-374	1430	104	fair	fair	ADJ
ftr-374	1430	105	market	market	NOUN
ftr-374	1430	106	value	value	NOUN
ftr-374	1430	107	on	on	ADP
ftr-374	1430	108	the	the	DET
ftr-374	1430	109	date	date	NOUN
ftr-374	1430	110	of	of	ADP
ftr-374	1430	111	the	the	DET
ftr-374	1430	112	contribution	contribution	NOUN
ftr-374	1430	113	,	,	PUNCT
ftr-374	1430	114	precontribution	precontribution	NOUN
ftr-374	1430	115	built	build	VERB
ftr-374	1430	116	-	-	PUNCT
ftr-374	1430	117	in	in	ADP
ftr-374	1430	118	loss	loss	NOUN
ftr-374	1430	119	may	may	AUX
ftr-374	1430	120	be	be	AUX
ftr-374	1430	121	used	use	VERB
ftr-374	1430	122	by	by	ADP
ftr-374	1430	123	continuing	continue	VERB
ftr-374	1430	124	partners	partner	NOUN
ftr-374	1430	125	to	to	PART
ftr-374	1430	126	shelter	shelter	VERB
ftr-374	1430	127	book	book	NOUN
ftr-374	1430	128	excess	excess	NOUN
ftr-374	1430	129	of	of	ADP
ftr-374	1430	130	d	d	PROPN
ftr-374	1430	131	’s	’s	PART
ftr-374	1430	132	share	share	NOUN
ftr-374	1430	133	of	of	ADP
ftr-374	1430	134	partnership	partnership	NOUN
ftr-374	1430	135	basis	basis	NOUN
ftr-374	1430	136	over	over	ADP
ftr-374	1430	137	d	d	PROPN
ftr-374	1430	138	’s	’s	ADV
ftr-374	1430	139	$	$	SYM
ftr-374	1430	140	1,000,000	1,000,000	NUM
ftr-374	1430	141	basis	basis	NOUN
ftr-374	1430	142	in	in	ADP
ftr-374	1430	143	the	the	DET
ftr-374	1430	144	transferred	transfer	VERB
ftr-374	1430	145	interest	interest	NOUN
ftr-374	1430	146	produces	produce	VERB
ftr-374	1430	147	a	a	DET
ftr-374	1430	148	$	$	SYM
ftr-374	1430	149	300,000	300,000	NUM
ftr-374	1430	150	basis	basis	NOUN
ftr-374	1430	151	reduction	reduction	NOUN
ftr-374	1430	152	in	in	ADP
ftr-374	1430	153	blackacre	blackacre	NOUN
ftr-374	1430	154	to	to	ADP
ftr-374	1430	155	$	$	SYM
ftr-374	1430	156	1,000,000	1,000,000	NUM
ftr-374	1430	157	,	,	PUNCT
ftr-374	1430	158	attributable	attributable	ADJ
ftr-374	1430	159	only	only	ADV
ftr-374	1430	160	to	to	ADP
ftr-374	1430	161	d	d	NOUN
ftr-374	1430	162	,	,	PUNCT
ftr-374	1430	163	thereby	thereby	ADV
ftr-374	1430	164	eliminating	eliminate	VERB
ftr-374	1430	165	the	the	DET
ftr-374	1430	166	loss	loss	NOUN
ftr-374	1430	167	allocable	allocable	ADJ
ftr-374	1430	168	to	to	PART
ftr-374	1430	169	blackacre	blackacre	VERB
ftr-374	1430	170	.	.	PUNCT
ftr-374	1431	1	as	as	ADP
ftr-374	1431	2	discussed	discuss	VERB
ftr-374	1431	3	infra	infra	NOUN
ftr-374	1431	4	,	,	PUNCT
ftr-374	1431	5	text	text	NOUN
ftr-374	1431	6	accompanying	accompanying	ADJ
ftr-374	1431	7	note	note	NOUN
ftr-374	1431	8	250	250	NUM
ftr-374	1431	9	,	,	PUNCT
ftr-374	1431	10	applying	apply	VERB
ftr-374	1431	11	§	§	PROPN
ftr-374	1431	12	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1431	13	)	)	PUNCT
ftr-374	1431	14	to	to	ADP
ftr-374	1431	15	this	this	DET
ftr-374	1431	16	determination	determination	NOUN
ftr-374	1431	17	,	,	PUNCT
ftr-374	1431	18	and	and	CCONJ
ftr-374	1431	19	otherwise	otherwise	ADV
ftr-374	1431	20	limiting	limit	VERB
ftr-374	1431	21	the	the	DET
ftr-374	1431	22	basis	basis	NOUN
ftr-374	1431	23	of	of	ADP
ftr-374	1431	24	blackacre	blackacre	NOUN
ftr-374	1431	25	to	to	ADP
ftr-374	1431	26	$	$	SYM
ftr-374	1431	27	1,000,000	1,000,000	NUM
ftr-374	1431	28	,	,	PUNCT
ftr-374	1431	29	eliminates	eliminate	VERB
ftr-374	1431	30	any	any	DET
ftr-374	1431	31	§	§	PROPN
ftr-374	1431	32	743(b	743(b	PROPN
ftr-374	1431	33	)	)	PUNCT
ftr-374	1431	34	adjustment	adjustment	NOUN
ftr-374	1431	35	and	and	CCONJ
ftr-374	1431	36	again	again	ADV
ftr-374	1431	37	eliminates	eliminate	VERB
ftr-374	1431	38	potential	potential	ADJ
ftr-374	1431	39	loss	loss	NOUN
ftr-374	1431	40	allocable	allocable	ADJ
ftr-374	1431	41	to	to	ADP
ftr-374	1431	42	d	d	PROPN
ftr-374	1431	43	on	on	ADP
ftr-374	1431	44	disposition	disposition	NOUN
ftr-374	1431	45	of	of	ADP
ftr-374	1431	46	blackacre	blackacre	NOUN
ftr-374	1431	47	.	.	PUNCT
ftr-374	1432	1	676	676	NUM
ftr-374	1432	2	florida	florida	PROPN
ftr-374	1432	3	tax	tax	NOUN
ftr-374	1432	4	review	review	NOUN
ftr-374	1432	5	[	[	X
ftr-374	1432	6	vol	vol	NOUN
ftr-374	1432	7	.	.	PUNCT
ftr-374	1433	1	9:6	9:6	NUM
ftr-374	1433	2	gains	gain	NOUN
ftr-374	1433	3	from	from	ADP
ftr-374	1433	4	immediate	immediate	ADJ
ftr-374	1433	5	recognition.242	recognition.242	NOUN
ftr-374	1433	6	the	the	DET
ftr-374	1433	7	problem	problem	NOUN
ftr-374	1433	8	is	be	AUX
ftr-374	1433	9	compounded	compound	VERB
ftr-374	1433	10	when	when	SCONJ
ftr-374	1433	11	the	the	DET
ftr-374	1433	12	partner	partner	NOUN
ftr-374	1433	13	who	who	PRON
ftr-374	1433	14	contributed	contribute	VERB
ftr-374	1433	15	built	build	VERB
ftr-374	1433	16	-	-	PUNCT
ftr-374	1433	17	in	in	ADP
ftr-374	1433	18	loss	loss	NOUN
ftr-374	1433	19	property	property	NOUN
ftr-374	1433	20	transfers	transfer	NOUN
ftr-374	1433	21	the	the	DET
ftr-374	1433	22	partnership	partnership	NOUN
ftr-374	1433	23	interest	interest	NOUN
ftr-374	1433	24	to	to	ADP
ftr-374	1433	25	a	a	DET
ftr-374	1433	26	new	new	ADJ
ftr-374	1433	27	partner	partner	NOUN
ftr-374	1433	28	.	.	PUNCT
ftr-374	1434	1	a	a	DET
ftr-374	1434	2	strict	strict	ADJ
ftr-374	1434	3	application	application	NOUN
ftr-374	1434	4	of	of	ADP
ftr-374	1434	5	section	section	NOUN
ftr-374	1434	6	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1434	7	)	)	PUNCT
ftr-374	1434	8	,	,	PUNCT
ftr-374	1434	9	limiting	limit	VERB
ftr-374	1434	10	the	the	DET
ftr-374	1434	11	new	new	ADJ
ftr-374	1434	12	partner	partner	NOUN
ftr-374	1434	13	’s	’s	PART
ftr-374	1434	14	basis	basis	NOUN
ftr-374	1434	15	in	in	ADP
ftr-374	1434	16	the	the	DET
ftr-374	1434	17	contributed	contribute	VERB
ftr-374	1434	18	built	build	VERB
ftr-374	1434	19	-	-	PUNCT
ftr-374	1434	20	in	in	ADP
ftr-374	1434	21	loss	loss	NOUN
ftr-374	1434	22	property	property	NOUN
ftr-374	1434	23	to	to	ADP
ftr-374	1434	24	its	its	PRON
ftr-374	1434	25	value	value	NOUN
ftr-374	1434	26	as	as	ADP
ftr-374	1434	27	of	of	ADP
ftr-374	1434	28	the	the	DET
ftr-374	1434	29	date	date	NOUN
ftr-374	1434	30	of	of	ADP
ftr-374	1434	31	the	the	DET
ftr-374	1434	32	original	original	ADJ
ftr-374	1434	33	contribution	contribution	NOUN
ftr-374	1434	34	,	,	PUNCT
ftr-374	1434	35	produces	produce	VERB
ftr-374	1434	36	the	the	DET
ftr-374	1434	37	correct	correct	ADJ
ftr-374	1434	38	result	result	NOUN
ftr-374	1434	39	under	under	ADP
ftr-374	1434	40	subchapter	subchapter	NOUN
ftr-374	1434	41	k	k	PROPN
ftr-374	1434	42	principles	principle	NOUN
ftr-374	1434	43	.	.	PUNCT
ftr-374	1435	1	indeed	indeed	ADV
ftr-374	1435	2	,	,	PUNCT
ftr-374	1435	3	the	the	DET
ftr-374	1435	4	application	application	NOUN
ftr-374	1435	5	of	of	ADP
ftr-374	1435	6	section	section	NOUN
ftr-374	1435	7	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1435	8	)	)	PUNCT
ftr-374	1435	9	eliminates	eliminate	VERB
ftr-374	1435	10	an	an	DET
ftr-374	1435	11	anomaly	anomaly	NOUN
ftr-374	1435	12	in	in	ADP
ftr-374	1435	13	book	book	NOUN
ftr-374	1435	14	and	and	CCONJ
ftr-374	1435	15	tax	tax	NOUN
ftr-374	1435	16	accounts	account	NOUN
ftr-374	1435	17	that	that	PRON
ftr-374	1435	18	would	would	AUX
ftr-374	1435	19	exist	exist	VERB
ftr-374	1435	20	in	in	ADP
ftr-374	1435	21	the	the	DET
ftr-374	1435	22	absence	absence	NOUN
ftr-374	1435	23	of	of	ADP
ftr-374	1435	24	the	the	DET
ftr-374	1435	25	basis	basis	NOUN
ftr-374	1435	26	limitation	limitation	NOUN
ftr-374	1435	27	.	.	PUNCT
ftr-374	1436	1	under	under	ADP
ftr-374	1436	2	traditional	traditional	ADJ
ftr-374	1436	3	applications	application	NOUN
ftr-374	1436	4	of	of	ADP
ftr-374	1436	5	section	section	NOUN
ftr-374	1436	6	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1436	7	)	)	PUNCT
ftr-374	1436	8	,	,	PUNCT
ftr-374	1436	9	the	the	DET
ftr-374	1436	10	purchaser	purchaser	NOUN
ftr-374	1436	11	of	of	ADP
ftr-374	1436	12	a	a	DET
ftr-374	1436	13	partnership	partnership	NOUN
ftr-374	1436	14	interest	interest	NOUN
ftr-374	1436	15	steps	step	NOUN
ftr-374	1436	16	into	into	ADP
ftr-374	1436	17	the	the	DET
ftr-374	1436	18	shoes	shoe	NOUN
ftr-374	1436	19	of	of	ADP
ftr-374	1436	20	the	the	DET
ftr-374	1436	21	seller	seller	NOUN
ftr-374	1436	22	with	with	ADP
ftr-374	1436	23	respect	respect	NOUN
ftr-374	1436	24	to	to	ADP
ftr-374	1436	25	the	the	DET
ftr-374	1436	26	seller	seller	NOUN
ftr-374	1436	27	’s	’s	PART
ftr-374	1436	28	share	share	NOUN
ftr-374	1436	29	of	of	ADP
ftr-374	1436	30	any	any	DET
ftr-374	1436	31	allocations	allocation	NOUN
ftr-374	1436	32	required	require	VERB
ftr-374	1436	33	by	by	ADP
ftr-374	1436	34	section	section	NOUN
ftr-374	1436	35	704(c)(1).243	704(c)(1).243	NUM
ftr-374	1436	36	if	if	SCONJ
ftr-374	1436	37	section	section	NOUN
ftr-374	1436	38	704(c)(1)(c)(i	704(c)(1)(c)(i	NOUN
ftr-374	1436	39	)	)	PUNCT
ftr-374	1436	40	is	be	AUX
ftr-374	1436	41	applied	apply	VERB
ftr-374	1436	42	in	in	ADP
ftr-374	1436	43	the	the	DET
ftr-374	1436	44	same	same	ADJ
ftr-374	1436	45	fashion	fashion	NOUN
ftr-374	1436	46	,	,	PUNCT
ftr-374	1436	47	allocations	allocation	NOUN
ftr-374	1436	48	of	of	ADP
ftr-374	1436	49	tax	tax	NOUN
ftr-374	1436	50	items	item	NOUN
ftr-374	1436	51	attributable	attributable	ADJ
ftr-374	1436	52	to	to	ADP
ftr-374	1436	53	built	build	VERB
ftr-374	1436	54	-	-	PUNCT
ftr-374	1436	55	in	in	ADP
ftr-374	1436	56	loss	loss	NOUN
ftr-374	1436	57	property	property	NOUN
ftr-374	1436	58	contributed	contribute	VERB
ftr-374	1436	59	by	by	ADP
ftr-374	1436	60	the	the	DET
ftr-374	1436	61	selling	selling	NOUN
ftr-374	1436	62	partner	partner	NOUN
ftr-374	1436	63	are	be	AUX
ftr-374	1436	64	allocable	allocable	ADJ
ftr-374	1436	65	to	to	ADP
ftr-374	1436	66	the	the	DET
ftr-374	1436	67	purchasing	purchasing	NOUN
ftr-374	1436	68	partner	partner	NOUN
ftr-374	1436	69	.	.	PUNCT
ftr-374	1437	1	without	without	ADP
ftr-374	1437	2	more	more	ADJ
ftr-374	1437	3	,	,	PUNCT
ftr-374	1437	4	however	however	ADV
ftr-374	1437	5	,	,	PUNCT
ftr-374	1437	6	this	this	PRON
ftr-374	1437	7	produces	produce	VERB
ftr-374	1437	8	a	a	DET
ftr-374	1437	9	duplicated	duplicated	ADJ
ftr-374	1437	10	tax	tax	NOUN
ftr-374	1437	11	loss	loss	NOUN
ftr-374	1437	12	attributable	attributable	ADJ
ftr-374	1437	13	to	to	ADP
ftr-374	1437	14	the	the	DET
ftr-374	1437	15	contributed	contribute	VERB
ftr-374	1437	16	built	build	VERB
ftr-374	1437	17	-	-	PUNCT
ftr-374	1437	18	in	in	ADP
ftr-374	1437	19	loss	loss	NOUN
ftr-374	1437	20	property	property	NOUN
ftr-374	1437	21	,	,	PUNCT
ftr-374	1437	22	one	one	NUM
ftr-374	1437	23	loss	loss	NOUN
ftr-374	1437	24	recognized	recognize	VERB
ftr-374	1437	25	by	by	ADP
ftr-374	1437	26	the	the	DET
ftr-374	1437	27	contributing	contribute	VERB
ftr-374	1437	28	partner	partner	NOUN
ftr-374	1437	29	on	on	ADP
ftr-374	1437	30	disposition	disposition	NOUN
ftr-374	1437	31	of	of	ADP
ftr-374	1437	32	the	the	DET
ftr-374	1437	33	partnership	partnership	NOUN
ftr-374	1437	34	interest	interest	NOUN
ftr-374	1437	35	,	,	PUNCT
ftr-374	1437	36	and	and	CCONJ
ftr-374	1437	37	a	a	DET
ftr-374	1437	38	second	second	ADJ
ftr-374	1437	39	loss	loss	NOUN
ftr-374	1437	40	at	at	ADP
ftr-374	1437	41	the	the	DET
ftr-374	1437	42	partnership	partnership	NOUN
ftr-374	1437	43	level	level	NOUN
ftr-374	1437	44	on	on	ADP
ftr-374	1437	45	disposition	disposition	NOUN
ftr-374	1437	46	of	of	ADP
ftr-374	1437	47	the	the	DET
ftr-374	1437	48	contributed	contribute	VERB
ftr-374	1437	49	property	property	NOUN
ftr-374	1437	50	.	.	PUNCT
ftr-374	1438	1	section	section	NOUN
ftr-374	1438	2	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1438	3	)	)	PUNCT
ftr-374	1438	4	eliminates	eliminate	VERB
ftr-374	1438	5	the	the	DET
ftr-374	1438	6	partnership	partnership	NOUN
ftr-374	1438	7	level	level	NOUN
ftr-374	1438	8	loss	loss	NOUN
ftr-374	1438	9	by	by	ADP
ftr-374	1438	10	limiting	limit	VERB
ftr-374	1438	11	for	for	ADP
ftr-374	1438	12	allocation	allocation	NOUN
ftr-374	1438	13	purposes	purpose	NOUN
ftr-374	1438	14	the	the	DET
ftr-374	1438	15	basis	basis	NOUN
ftr-374	1438	16	of	of	ADP
ftr-374	1438	17	the	the	DET
ftr-374	1438	18	built	build	VERB
ftr-374	1438	19	-	-	PUNCT
ftr-374	1438	20	in	in	ADP
ftr-374	1438	21	loss	loss	NOUN
ftr-374	1438	22	property	property	NOUN
ftr-374	1438	23	to	to	ADP
ftr-374	1438	24	its	its	PRON
ftr-374	1438	25	fair	fair	ADJ
ftr-374	1438	26	market	market	NOUN
ftr-374	1438	27	value	value	NOUN
ftr-374	1438	28	at	at	ADP
ftr-374	1438	29	the	the	DET
ftr-374	1438	30	time	time	NOUN
ftr-374	1438	31	of	of	ADP
ftr-374	1438	32	the	the	DET
ftr-374	1438	33	contribution	contribution	NOUN
ftr-374	1438	34	.	.	PUNCT
ftr-374	1439	1	however	however	ADV
ftr-374	1439	2	,	,	PUNCT
ftr-374	1439	3	applying	apply	VERB
ftr-374	1439	4	this	this	DET
ftr-374	1439	5	rule	rule	NOUN
ftr-374	1439	6	to	to	ADP
ftr-374	1439	7	a	a	DET
ftr-374	1439	8	partner	partner	NOUN
ftr-374	1439	9	who	who	PRON
ftr-374	1439	10	purchases	purchase	VERB
ftr-374	1439	11	an	an	DET
ftr-374	1439	12	interest	interest	NOUN
ftr-374	1439	13	in	in	ADP
ftr-374	1439	14	the	the	DET
ftr-374	1439	15	partnership	partnership	NOUN
ftr-374	1439	16	after	after	SCONJ
ftr-374	1439	17	the	the	DET
ftr-374	1439	18	contributed	contribute	VERB
ftr-374	1439	19	built	build	VERB
ftr-374	1439	20	-	-	PUNCT
ftr-374	1439	21	in	in	ADP
ftr-374	1439	22	loss	loss	NOUN
ftr-374	1439	23	property	property	NOUN
ftr-374	1439	24	has	have	AUX
ftr-374	1439	25	appreciated	appreciate	VERB
ftr-374	1439	26	by	by	ADP
ftr-374	1439	27	an	an	DET
ftr-374	1439	28	amount	amount	NOUN
ftr-374	1439	29	not	not	PART
ftr-374	1439	30	in	in	ADP
ftr-374	1439	31	excess	excess	NOUN
ftr-374	1439	32	of	of	ADP
ftr-374	1439	33	its	its	PRON
ftr-374	1439	34	basis	basis	NOUN
ftr-374	1439	35	creates	create	VERB
ftr-374	1439	36	a	a	DET
ftr-374	1439	37	built	build	VERB
ftr-374	1439	38	-	-	PUNCT
ftr-374	1439	39	in	in	ADP
ftr-374	1439	40	gain	gain	NOUN
ftr-374	1439	41	for	for	ADP
ftr-374	1439	42	the	the	DET
ftr-374	1439	43	purchasing	purchasing	NOUN
ftr-374	1439	44	partner	partner	NOUN
ftr-374	1439	45	.	.	PUNCT
ftr-374	1440	1	a	a	DET
ftr-374	1440	2	section	section	NOUN
ftr-374	1440	3	754	754	NUM
ftr-374	1440	4	election	election	NOUN
ftr-374	1440	5	and	and	CCONJ
ftr-374	1440	6	section	section	NOUN
ftr-374	1440	7	743(b	743(b	PROPN
ftr-374	1440	8	)	)	PUNCT
ftr-374	1440	9	provide	provide	VERB
ftr-374	1440	10	an	an	DET
ftr-374	1440	11	appropriate	appropriate	ADJ
ftr-374	1440	12	mechanism	mechanism	NOUN
ftr-374	1440	13	to	to	PART
ftr-374	1440	14	eliminate	eliminate	VERB
ftr-374	1440	15	this	this	DET
ftr-374	1440	16	gain	gain	NOUN
ftr-374	1440	17	.	.	PUNCT
ftr-374	1441	1	example	example	NOUN
ftr-374	1441	2	20	20	NUM
ftr-374	1441	3	return	return	NOUN
ftr-374	1441	4	to	to	ADP
ftr-374	1441	5	the	the	DET
ftr-374	1441	6	abc	abc	PROPN
ftr-374	1441	7	partnership	partnership	PROPN
ftr-374	1441	8	of	of	ADP
ftr-374	1441	9	example	example	NOUN
ftr-374	1441	10	15a	15a	NOUN
ftr-374	1441	11	.	.	PUNCT
ftr-374	1442	1	assets	asset	NOUN
ftr-374	1442	2	partners	partner	NOUN
ftr-374	1442	3	’	'	PUNCT
ftr-374	1442	4	capital	capital	NOUN
ftr-374	1442	5	accounts	account	NOUN
ftr-374	1442	6	book	book	NOUN
ftr-374	1442	7	value	value	NOUN
ftr-374	1442	8	basis	basis	NOUN
ftr-374	1442	9	book	book	NOUN
ftr-374	1442	10	value	value	NOUN
ftr-374	1442	11	basis	basis	NOUN
ftr-374	1442	12	cash	cash	NOUN
ftr-374	1442	13	$	$	SYM
ftr-374	1442	14	100,000	100,000	NUM
ftr-374	1442	15	$	$	SYM
ftr-374	1442	16	100,000	100,000	NUM
ftr-374	1442	17	a	a	DET
ftr-374	1442	18	$	$	SYM
ftr-374	1442	19	100,000	100,000	NUM
ftr-374	1442	20	$	$	SYM
ftr-374	1442	21	100,000	100,000	NUM
ftr-374	1442	22	gainacre	gainacre	VERB
ftr-374	1442	23	$	$	SYM
ftr-374	1442	24	100,000	100,000	NUM
ftr-374	1442	25	$	$	SYM
ftr-374	1442	26	40,000	40,000	NUM
ftr-374	1442	27	b	b	NUM
ftr-374	1442	28	$	$	SYM
ftr-374	1442	29	100,000	100,000	NUM
ftr-374	1442	30	$	$	SYM
ftr-374	1442	31	40,000	40,000	NUM
ftr-374	1442	32	lossacre	lossacre	ADJ
ftr-374	1442	33	$	$	SYM
ftr-374	1442	34	100,000	100,000	NUM
ftr-374	1442	35	$	$	SYM
ftr-374	1442	36	130,000	130,000	NUM
ftr-374	1442	37	c	c	NOUN
ftr-374	1442	38	$	$	SYM
ftr-374	1442	39	100,000	100,000	NUM
ftr-374	1442	40	$	$	SYM
ftr-374	1442	41	130,000	130,000	NUM
ftr-374	1442	42	$	$	SYM
ftr-374	1442	43	300,000	300,000	NUM
ftr-374	1442	44	$	$	SYM
ftr-374	1442	45	270,000	270,000	NUM
ftr-374	1442	46	$	$	SYM
ftr-374	1442	47	300,000	300,000	NUM
ftr-374	1442	48	$	$	SYM
ftr-374	1442	49	270,000	270,000	NUM
ftr-374	1442	50	now	now	ADV
ftr-374	1442	51	suppose	suppose	VERB
ftr-374	1442	52	that	that	SCONJ
ftr-374	1442	53	when	when	SCONJ
ftr-374	1442	54	lossacre	lossacre	NOUN
ftr-374	1442	55	has	have	AUX
ftr-374	1442	56	appreciated	appreciate	VERB
ftr-374	1442	57	to	to	ADP
ftr-374	1442	58	$	$	SYM
ftr-374	1442	59	115,000	115,000	NUM
ftr-374	1442	60	c	c	NOUN
ftr-374	1442	61	sells	sell	VERB
ftr-374	1442	62	c	c	PROPN
ftr-374	1442	63	’s	’s	NOUN
ftr-374	1442	64	partnership	partnership	NOUN
ftr-374	1442	65	interest	interest	NOUN
ftr-374	1442	66	to	to	ADP
ftr-374	1442	67	d	d	PROPN
ftr-374	1442	68	for	for	ADP
ftr-374	1442	69	$	$	SYM
ftr-374	1442	70	105,000	105,000	NUM
ftr-374	1442	71	.	.	PUNCT
ftr-374	1443	1	c	c	PROPN
ftr-374	1443	2	recognizes	recognize	VERB
ftr-374	1443	3	a	a	DET
ftr-374	1443	4	$	$	SYM
ftr-374	1443	5	25,000	25,000	NUM
ftr-374	1443	6	loss244	loss244	ADP
ftr-374	1443	7	and	and	CCONJ
ftr-374	1443	8	242	242	NUM
ftr-374	1443	9	.	.	PUNCT
ftr-374	1444	1	this	this	DET
ftr-374	1444	2	issue	issue	NOUN
ftr-374	1444	3	was	be	AUX
ftr-374	1444	4	considered	consider	VERB
ftr-374	1444	5	in	in	ADP
ftr-374	1444	6	example	example	NOUN
ftr-374	1444	7	15c	15c	NOUN
ftr-374	1444	8	,	,	PUNCT
ftr-374	1444	9	supra	supra	NOUN
ftr-374	1444	10	,	,	PUNCT
ftr-374	1444	11	text	text	NOUN
ftr-374	1444	12	preceding	precede	VERB
ftr-374	1444	13	note	note	NOUN
ftr-374	1444	14	202	202	NUM
ftr-374	1444	15	.	.	PUNCT
ftr-374	1445	1	243	243	NUM
ftr-374	1445	2	.	.	PUNCT
ftr-374	1446	1	treas	treas	PROPN
ftr-374	1446	2	.	.	PUNCT
ftr-374	1447	1	reg	reg	PROPN
ftr-374	1447	2	.	.	PUNCT
ftr-374	1448	1	§	§	PROPN
ftr-374	1448	2	1.704	1.704	NUM
ftr-374	1448	3	-	-	NUM
ftr-374	1448	4	3(a)(7	3(a)(7	NUM
ftr-374	1448	5	)	)	PUNCT
ftr-374	1448	6	.	.	PUNCT
ftr-374	1449	1	244	244	NUM
ftr-374	1449	2	.	.	PUNCT
ftr-374	1450	1	irc	irc	AUX
ftr-374	1450	2	§	§	PROPN
ftr-374	1450	3	741	741	NUM
ftr-374	1450	4	.	.	PUNCT
ftr-374	1450	5	2009	2009	NUM
ftr-374	1450	6	]	]	PUNCT
ftr-374	1450	7	built	build	VERB
ftr-374	1450	8	-	-	PUNCT
ftr-374	1450	9	in	in	ADP
ftr-374	1450	10	gain	gain	NOUN
ftr-374	1450	11	and	and	CCONJ
ftr-374	1450	12	built	build	VERB
ftr-374	1450	13	-	-	PUNCT
ftr-374	1450	14	in	in	ADP
ftr-374	1450	15	loss	loss	NOUN
ftr-374	1450	16	677	677	NUM
ftr-374	1450	17	d	d	NOUN
ftr-374	1450	18	’s	’s	PART
ftr-374	1450	19	basis	basis	NOUN
ftr-374	1450	20	in	in	ADP
ftr-374	1450	21	the	the	DET
ftr-374	1450	22	partnership	partnership	NOUN
ftr-374	1450	23	interest	interest	NOUN
ftr-374	1450	24	is	be	AUX
ftr-374	1450	25	$	$	SYM
ftr-374	1450	26	105,000.245	105,000.245	NUM
ftr-374	1450	27	the	the	DET
ftr-374	1450	28	partnership	partnership	NOUN
ftr-374	1450	29	capital	capital	NOUN
ftr-374	1450	30	account	account	NOUN
ftr-374	1450	31	is	be	AUX
ftr-374	1450	32	as	as	SCONJ
ftr-374	1450	33	follows	follow	VERB
ftr-374	1450	34	:	:	PUNCT
ftr-374	1450	35	assets	asset	NOUN
ftr-374	1450	36	partners	partner	NOUN
ftr-374	1450	37	’	'	PUNCT
ftr-374	1450	38	capital	capital	NOUN
ftr-374	1450	39	accounts	account	NOUN
ftr-374	1450	40	book	book	NOUN
ftr-374	1450	41	value	value	NOUN
ftr-374	1450	42	basis	basis	NOUN
ftr-374	1450	43	book	book	NOUN
ftr-374	1450	44	value	value	NOUN
ftr-374	1450	45	basis	basis	NOUN
ftr-374	1450	46	cash	cash	NOUN
ftr-374	1450	47	$	$	SYM
ftr-374	1450	48	100,000	100,000	NUM
ftr-374	1450	49	$	$	SYM
ftr-374	1450	50	100,000	100,000	NUM
ftr-374	1450	51	a	a	DET
ftr-374	1450	52	$	$	SYM
ftr-374	1450	53	100,000	100,000	NUM
ftr-374	1450	54	$	$	SYM
ftr-374	1450	55	100,000	100,000	NUM
ftr-374	1450	56	gainacre	gainacre	VERB
ftr-374	1450	57	$	$	SYM
ftr-374	1450	58	100,000	100,000	NUM
ftr-374	1450	59	$	$	SYM
ftr-374	1450	60	40,000	40,000	NUM
ftr-374	1450	61	b	b	NUM
ftr-374	1450	62	$	$	SYM
ftr-374	1450	63	100,000	100,000	NUM
ftr-374	1450	64	$	$	SYM
ftr-374	1450	65	40,000	40,000	NUM
ftr-374	1450	66	lossacre	lossacre	ADJ
ftr-374	1450	67	$	$	SYM
ftr-374	1450	68	100,000	100,000	NUM
ftr-374	1450	69	$	$	SYM
ftr-374	1450	70	130,000	130,000	NUM
ftr-374	1450	71	d	d	NOUN
ftr-374	1450	72	$	$	SYM
ftr-374	1450	73	100,000	100,000	NUM
ftr-374	1450	74	$	$	SYM
ftr-374	1450	75	105,000	105,000	NUM
ftr-374	1450	76	$	$	SYM
ftr-374	1450	77	300,000	300,000	NUM
ftr-374	1450	78	$	$	SYM
ftr-374	1450	79	270,000	270,000	NUM
ftr-374	1450	80	$	$	SYM
ftr-374	1450	81	300,000	300,000	NUM
ftr-374	1450	82	$	$	SYM
ftr-374	1450	83	245,000	245,000	NUM
ftr-374	1450	84	the	the	DET
ftr-374	1450	85	$	$	SYM
ftr-374	1450	86	25,000	25,000	NUM
ftr-374	1450	87	disparity	disparity	NOUN
ftr-374	1450	88	between	between	ADP
ftr-374	1450	89	the	the	DET
ftr-374	1450	90	partnership	partnership	NOUN
ftr-374	1450	91	’s	’s	PART
ftr-374	1450	92	asset	asset	NOUN
ftr-374	1450	93	bases	basis	NOUN
ftr-374	1450	94	and	and	CCONJ
ftr-374	1450	95	the	the	DET
ftr-374	1450	96	partners	partner	NOUN
ftr-374	1450	97	’	'	PUNCT
ftr-374	1450	98	bases	basis	NOUN
ftr-374	1450	99	in	in	ADP
ftr-374	1450	100	their	their	PRON
ftr-374	1450	101	partnership	partnership	NOUN
ftr-374	1450	102	interest	interest	NOUN
ftr-374	1450	103	occurs	occur	VERB
ftr-374	1450	104	because	because	SCONJ
ftr-374	1450	105	c	c	X
ftr-374	1450	106	’s	’s	AUX
ftr-374	1450	107	recognized	recognize	VERB
ftr-374	1450	108	$	$	SYM
ftr-374	1450	109	25,000	25,000	NUM
ftr-374	1450	110	loss	loss	NOUN
ftr-374	1450	111	is	be	AUX
ftr-374	1450	112	not	not	PART
ftr-374	1450	113	reflected	reflect	VERB
ftr-374	1450	114	in	in	ADP
ftr-374	1450	115	adjustments	adjustment	NOUN
ftr-374	1450	116	to	to	ADP
ftr-374	1450	117	the	the	DET
ftr-374	1450	118	basis	basis	NOUN
ftr-374	1450	119	of	of	ADP
ftr-374	1450	120	partnership	partnership	NOUN
ftr-374	1450	121	assets.246	assets.246	PROPN
ftr-374	1450	122	in	in	ADP
ftr-374	1450	123	the	the	DET
ftr-374	1450	124	absence	absence	NOUN
ftr-374	1450	125	of	of	ADP
ftr-374	1450	126	section	section	NOUN
ftr-374	1450	127	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-374	1450	128	)	)	PUNCT
ftr-374	1450	129	,	,	PUNCT
ftr-374	1450	130	under	under	ADP
ftr-374	1450	131	section	section	NOUN
ftr-374	1450	132	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1450	133	)	)	PUNCT
ftr-374	1450	134	,	,	PUNCT
ftr-374	1451	1	d	d	X
ftr-374	1451	2	,	,	PUNCT
ftr-374	1451	3	the	the	DET
ftr-374	1451	4	transferee	transferee	PROPN
ftr-374	1451	5	partner	partner	NOUN
ftr-374	1451	6	,	,	PUNCT
ftr-374	1451	7	would	would	AUX
ftr-374	1451	8	step	step	VERB
ftr-374	1451	9	into	into	ADP
ftr-374	1451	10	c	c	PROPN
ftr-374	1451	11	’s	’s	PART
ftr-374	1451	12	shoes	shoe	NOUN
ftr-374	1451	13	and	and	CCONJ
ftr-374	1451	14	would	would	AUX
ftr-374	1451	15	be	be	AUX
ftr-374	1451	16	allocated	allocate	VERB
ftr-374	1451	17	the	the	DET
ftr-374	1451	18	first	first	ADJ
ftr-374	1451	19	$	$	SYM
ftr-374	1451	20	30,000	30,000	NUM
ftr-374	1451	21	of	of	ADP
ftr-374	1451	22	loss	loss	NOUN
ftr-374	1451	23	on	on	ADP
ftr-374	1451	24	the	the	DET
ftr-374	1451	25	sale	sale	NOUN
ftr-374	1451	26	of	of	ADP
ftr-374	1451	27	lossacre.247	lossacre.247	PROPN
ftr-374	1451	28	if	if	SCONJ
ftr-374	1451	29	lossacre	lossacre	ADJ
ftr-374	1451	30	were	be	AUX
ftr-374	1451	31	sold	sell	VERB
ftr-374	1451	32	for	for	ADP
ftr-374	1451	33	$	$	SYM
ftr-374	1451	34	115,000	115,000	NUM
ftr-374	1451	35	,	,	PUNCT
ftr-374	1451	36	the	the	DET
ftr-374	1451	37	partnership	partnership	NOUN
ftr-374	1451	38	would	would	AUX
ftr-374	1451	39	recognize	recognize	VERB
ftr-374	1451	40	$	$	SYM
ftr-374	1451	41	15,000	15,000	NUM
ftr-374	1451	42	of	of	ADP
ftr-374	1451	43	book	book	NOUN
ftr-374	1451	44	gain	gain	NOUN
ftr-374	1451	45	,	,	PUNCT
ftr-374	1451	46	allocated	allocate	VERB
ftr-374	1451	47	equally	equally	ADV
ftr-374	1451	48	to	to	ADP
ftr-374	1451	49	a	a	DET
ftr-374	1451	50	,	,	PUNCT
ftr-374	1451	51	b	b	NOUN
ftr-374	1451	52	,	,	PUNCT
ftr-374	1451	53	and	and	CCONJ
ftr-374	1451	54	d	d	NOUN
ftr-374	1451	55	,	,	PUNCT
ftr-374	1451	56	and	and	CCONJ
ftr-374	1451	57	$	$	SYM
ftr-374	1451	58	15,000	15,000	NUM
ftr-374	1451	59	tax	tax	NOUN
ftr-374	1451	60	loss	loss	NOUN
ftr-374	1451	61	allocable	allocable	ADJ
ftr-374	1451	62	to	to	ADP
ftr-374	1451	63	d.	d.	PROPN
ftr-374	1451	64	the	the	DET
ftr-374	1451	65	partnership	partnership	NOUN
ftr-374	1451	66	capital	capital	NOUN
ftr-374	1451	67	account	account	NOUN
ftr-374	1451	68	would	would	AUX
ftr-374	1451	69	then	then	ADV
ftr-374	1451	70	be	be	AUX
ftr-374	1451	71	–	–	PUNCT
ftr-374	1451	72	assets	asset	NOUN
ftr-374	1451	73	partners	partner	NOUN
ftr-374	1451	74	’	'	PUNCT
ftr-374	1451	75	capital	capital	NOUN
ftr-374	1451	76	accounts	account	NOUN
ftr-374	1451	77	book	book	NOUN
ftr-374	1451	78	value	value	NOUN
ftr-374	1451	79	basis	basis	NOUN
ftr-374	1451	80	book	book	NOUN
ftr-374	1451	81	value	value	NOUN
ftr-374	1451	82	basis	basis	NOUN
ftr-374	1451	83	cash	cash	NOUN
ftr-374	1451	84	$	$	SYM
ftr-374	1451	85	100,000	100,000	NUM
ftr-374	1451	86	$	$	SYM
ftr-374	1451	87	100,000	100,000	NUM
ftr-374	1451	88	a	a	DET
ftr-374	1451	89	$	$	SYM
ftr-374	1451	90	105,000	105,000	NUM
ftr-374	1451	91	$	$	SYM
ftr-374	1451	92	100,000	100,000	NUM
ftr-374	1451	93	gainacre	gainacre	VERB
ftr-374	1451	94	$	$	SYM
ftr-374	1451	95	100,000	100,000	NUM
ftr-374	1451	96	$	$	SYM
ftr-374	1451	97	40,000	40,000	NUM
ftr-374	1451	98	b	b	NOUN
ftr-374	1451	99	$	$	SYM
ftr-374	1451	100	105,000	105,000	NUM
ftr-374	1451	101	$	$	SYM
ftr-374	1451	102	40,000	40,000	NUM
ftr-374	1451	103	lossacre	lossacre	NOUN
ftr-374	1451	104	/	/	SYM
ftr-374	1451	105	cash	cash	NOUN
ftr-374	1451	106	$	$	SYM
ftr-374	1451	107	115,000	115,000	NUM
ftr-374	1451	108	$	$	SYM
ftr-374	1451	109	115,000	115,000	NUM
ftr-374	1451	110	d	d	NOUN
ftr-374	1451	111	$	$	SYM
ftr-374	1451	112	105,000	105,000	NUM
ftr-374	1451	113	$	$	SYM
ftr-374	1451	114	90,000	90,000	NUM
ftr-374	1451	115	$	$	SYM
ftr-374	1451	116	315,000	315,000	NUM
ftr-374	1451	117	$	$	SYM
ftr-374	1451	118	250,000	250,000	NUM
ftr-374	1451	119	$	$	SYM
ftr-374	1451	120	315,000	315,000	NUM
ftr-374	1451	121	$	$	SYM
ftr-374	1451	122	235,000	235,000	NUM
ftr-374	1451	123	the	the	DET
ftr-374	1451	124	loss	loss	NOUN
ftr-374	1451	125	attributable	attributable	ADJ
ftr-374	1451	126	to	to	ADP
ftr-374	1451	127	the	the	DET
ftr-374	1451	128	pre	pre	NOUN
ftr-374	1451	129	-	-	NOUN
ftr-374	1451	130	contribution	contribution	NOUN
ftr-374	1451	131	built	build	VERB
ftr-374	1451	132	-	-	PUNCT
ftr-374	1451	133	in	in	ADP
ftr-374	1451	134	loss	loss	NOUN
ftr-374	1451	135	in	in	ADP
ftr-374	1451	136	lossacre	lossacre	NOUN
ftr-374	1451	137	is	be	AUX
ftr-374	1451	138	duplicated	duplicate	VERB
ftr-374	1451	139	;	;	PUNCT
ftr-374	1451	140	$	$	SYM
ftr-374	1451	141	25,000	25,000	NUM
ftr-374	1451	142	is	be	AUX
ftr-374	1451	143	recognized	recognize	VERB
ftr-374	1451	144	by	by	ADP
ftr-374	1451	145	c	c	PROPN
ftr-374	1451	146	on	on	ADP
ftr-374	1451	147	disposition	disposition	NOUN
ftr-374	1451	148	of	of	ADP
ftr-374	1451	149	the	the	DET
ftr-374	1451	150	partnership	partnership	NOUN
ftr-374	1451	151	interest	interest	NOUN
ftr-374	1451	152	and	and	CCONJ
ftr-374	1451	153	$	$	SYM
ftr-374	1451	154	15,000	15,000	NUM
ftr-374	1451	155	is	be	AUX
ftr-374	1451	156	recognized	recognize	VERB
ftr-374	1451	157	on	on	ADP
ftr-374	1451	158	disposition	disposition	NOUN
ftr-374	1451	159	of	of	ADP
ftr-374	1451	160	lossacre	lossacre	NOUN
ftr-374	1451	161	by	by	ADP
ftr-374	1451	162	the	the	DET
ftr-374	1451	163	partnership	partnership	NOUN
ftr-374	1451	164	.	.	PUNCT
ftr-374	1452	1	d	d	X
ftr-374	1452	2	’s	’	VERB
ftr-374	1452	3	recognized	recognize	VERB
ftr-374	1452	4	loss	loss	NOUN
ftr-374	1452	5	would	would	AUX
ftr-374	1452	6	be	be	AUX
ftr-374	1452	7	recovered	recover	VERB
ftr-374	1452	8	on	on	ADP
ftr-374	1452	9	a	a	DET
ftr-374	1452	10	disposition	disposition	NOUN
ftr-374	1452	11	or	or	CCONJ
ftr-374	1452	12	liquidation	liquidation	NOUN
ftr-374	1452	13	of	of	ADP
ftr-374	1452	14	d	d	PROPN
ftr-374	1452	15	’s	’s	PART
ftr-374	1452	16	interest	interest	NOUN
ftr-374	1452	17	with	with	ADP
ftr-374	1452	18	$	$	SYM
ftr-374	1452	19	15,000	15,000	NUM
ftr-374	1452	20	of	of	ADP
ftr-374	1452	21	built	build	VERB
ftr-374	1452	22	-	-	PUNCT
ftr-374	1452	23	in	in	ADP
ftr-374	1452	24	gain	gain	NOUN
ftr-374	1452	25	.	.	PUNCT
ftr-374	1453	1	in	in	ADP
ftr-374	1453	2	addition	addition	NOUN
ftr-374	1453	3	,	,	PUNCT
ftr-374	1453	4	these	these	DET
ftr-374	1453	5	allocations	allocation	NOUN
ftr-374	1453	6	have	have	VERB
ftr-374	1453	7	the	the	DET
ftr-374	1453	8	effect	effect	NOUN
ftr-374	1453	9	of	of	ADP
ftr-374	1453	10	worsening	worsen	VERB
ftr-374	1453	11	disparities	disparity	NOUN
ftr-374	1453	12	in	in	ADP
ftr-374	1453	13	the	the	DET
ftr-374	1453	14	partners	partner	NOUN
ftr-374	1453	15	’	’	PART
ftr-374	1453	16	book	book	NOUN
ftr-374	1453	17	and	and	CCONJ
ftr-374	1453	18	tax	tax	NOUN
ftr-374	1453	19	accounts	account	NOUN
ftr-374	1453	20	.	.	PUNCT
ftr-374	1454	1	again	again	ADV
ftr-374	1454	2	,	,	PUNCT
ftr-374	1454	3	ignoring	ignore	VERB
ftr-374	1454	4	the	the	DET
ftr-374	1454	5	potential	potential	ADJ
ftr-374	1454	6	application	application	NOUN
ftr-374	1454	7	of	of	ADP
ftr-374	1454	8	section	section	NOUN
ftr-374	1454	9	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1454	10	)	)	PUNCT
ftr-374	1454	11	,	,	PUNCT
ftr-374	1454	12	the	the	DET
ftr-374	1454	13	partnership	partnership	NOUN
ftr-374	1454	14	can	can	AUX
ftr-374	1454	15	eliminate	eliminate	VERB
ftr-374	1454	16	its	its	PRON
ftr-374	1454	17	section	section	NOUN
ftr-374	1454	18	704(c	704(c	NOUN
ftr-374	1454	19	)	)	PUNCT
ftr-374	1454	20	issues	issue	NOUN
ftr-374	1454	21	and	and	CCONJ
ftr-374	1454	22	the	the	DET
ftr-374	1454	23	remaining	remain	VERB
ftr-374	1454	24	built	build	VERB
ftr-374	1454	25	-	-	PUNCT
ftr-374	1454	26	in	in	ADP
ftr-374	1454	27	loss	loss	NOUN
ftr-374	1454	28	attributable	attributable	ADJ
ftr-374	1454	29	to	to	ADP
ftr-374	1454	30	lossacre	lossacre	NOUN
ftr-374	1454	31	with	with	ADP
ftr-374	1454	32	a	a	DET
ftr-374	1454	33	section	section	NOUN
ftr-374	1454	34	754	754	NUM
ftr-374	1454	35	election	election	NOUN
ftr-374	1454	36	.	.	PUNCT
ftr-374	1455	1	the	the	DET
ftr-374	1455	2	245	245	NUM
ftr-374	1455	3	.	.	PUNCT
ftr-374	1456	1	irc	irc	PROPN
ftr-374	1456	2	§	§	PROPN
ftr-374	1456	3	742	742	NUM
ftr-374	1456	4	.	.	PUNCT
ftr-374	1456	5	246	246	NUM
ftr-374	1456	6	.	.	PUNCT
ftr-374	1457	1	irc	irc	PROPN
ftr-374	1457	2	§	§	PROPN
ftr-374	1457	3	743(a	743(a	PROPN
ftr-374	1457	4	)	)	PUNCT
ftr-374	1457	5	.	.	PUNCT
ftr-374	1458	1	247	247	NUM
ftr-374	1458	2	.	.	PUNCT
ftr-374	1459	1	treas	treas	PROPN
ftr-374	1459	2	.	.	PUNCT
ftr-374	1460	1	reg	reg	PROPN
ftr-374	1460	2	.	.	PUNCT
ftr-374	1461	1	§	§	PROPN
ftr-374	1461	2	1.704	1.704	NUM
ftr-374	1461	3	-	-	NUM
ftr-374	1461	4	3(a)(7	3(a)(7	NUM
ftr-374	1461	5	)	)	PUNCT
ftr-374	1461	6	.	.	PUNCT
ftr-374	1462	1	678	678	NUM
ftr-374	1462	2	florida	florida	PROPN
ftr-374	1462	3	tax	tax	NOUN
ftr-374	1462	4	review	review	NOUN
ftr-374	1462	5	[	[	X
ftr-374	1462	6	vol	vol	NOUN
ftr-374	1462	7	.	.	PUNCT
ftr-374	1462	8	9:6	9:6	NUM
ftr-374	1462	9	accompanying	accompany	VERB
ftr-374	1462	10	§	§	PROPN
ftr-374	1462	11	743(b	743(b	PROPN
ftr-374	1462	12	)	)	PUNCT
ftr-374	1462	13	adjustment	adjustment	NOUN
ftr-374	1462	14	would	would	AUX
ftr-374	1462	15	reduce	reduce	VERB
ftr-374	1462	16	the	the	DET
ftr-374	1462	17	basis	basis	NOUN
ftr-374	1462	18	of	of	ADP
ftr-374	1462	19	lossacre	lossacre	NOUN
ftr-374	1462	20	to	to	ADP
ftr-374	1462	21	$	$	SYM
ftr-374	1462	22	115,000	115,000	NUM
ftr-374	1462	23	,	,	PUNCT
ftr-374	1462	24	which	which	PRON
ftr-374	1462	25	is	be	AUX
ftr-374	1462	26	its	its	PRON
ftr-374	1462	27	fair	fair	ADJ
ftr-374	1462	28	market	market	NOUN
ftr-374	1462	29	value	value	NOUN
ftr-374	1462	30	at	at	ADP
ftr-374	1462	31	the	the	DET
ftr-374	1462	32	time	time	NOUN
ftr-374	1462	33	of	of	ADP
ftr-374	1462	34	d	d	NOUN
ftr-374	1462	35	’s	’s	PART
ftr-374	1462	36	purchase	purchase	NOUN
ftr-374	1462	37	of	of	ADP
ftr-374	1462	38	the	the	DET
ftr-374	1462	39	partnership	partnership	NOUN
ftr-374	1462	40	interest.248	interest.248	VERB
ftr-374	1462	41	only	only	ADV
ftr-374	1462	42	d	d	NOUN
ftr-374	1462	43	is	be	AUX
ftr-374	1462	44	affected	affect	VERB
ftr-374	1462	45	by	by	ADP
ftr-374	1462	46	this	this	DET
ftr-374	1462	47	basis	basis	NOUN
ftr-374	1462	48	reduction	reduction	NOUN
ftr-374	1462	49	.	.	PUNCT
ftr-374	1463	1	the	the	DET
ftr-374	1463	2	partnership	partnership	NOUN
ftr-374	1463	3	capital	capital	NOUN
ftr-374	1463	4	account	account	NOUN
ftr-374	1463	5	is	be	AUX
ftr-374	1463	6	as	as	SCONJ
ftr-374	1463	7	follows	follow	VERB
ftr-374	1463	8	:	:	PUNCT
ftr-374	1463	9	assets	asset	NOUN
ftr-374	1463	10	partners	partner	NOUN
ftr-374	1463	11	’	'	PUNCT
ftr-374	1463	12	capital	capital	NOUN
ftr-374	1463	13	accounts	account	NOUN
ftr-374	1463	14	book	book	NOUN
ftr-374	1463	15	value	value	NOUN
ftr-374	1463	16	basis	basis	NOUN
ftr-374	1463	17	book	book	NOUN
ftr-374	1463	18	value	value	NOUN
ftr-374	1463	19	basis	basis	NOUN
ftr-374	1463	20	cash	cash	NOUN
ftr-374	1463	21	$	$	SYM
ftr-374	1463	22	100,000	100,000	NUM
ftr-374	1463	23	$	$	SYM
ftr-374	1463	24	100,000	100,000	NUM
ftr-374	1463	25	a	a	DET
ftr-374	1463	26	$	$	SYM
ftr-374	1463	27	100,000	100,000	NUM
ftr-374	1463	28	$	$	SYM
ftr-374	1463	29	100,000	100,000	NUM
ftr-374	1463	30	gainacre	gainacre	VERB
ftr-374	1463	31	$	$	SYM
ftr-374	1463	32	100,000	100,000	NUM
ftr-374	1463	33	$	$	SYM
ftr-374	1463	34	40,000	40,000	NUM
ftr-374	1463	35	b	b	NUM
ftr-374	1463	36	$	$	SYM
ftr-374	1463	37	100,000	100,000	NUM
ftr-374	1463	38	$	$	SYM
ftr-374	1463	39	40,000	40,000	NUM
ftr-374	1463	40	lossacre	lossacre	ADJ
ftr-374	1463	41	$	$	SYM
ftr-374	1463	42	100,000	100,000	NUM
ftr-374	1463	43	$	$	SYM
ftr-374	1463	44	115,000	115,000	NUM
ftr-374	1463	45	d	d	NOUN
ftr-374	1463	46	$	$	SYM
ftr-374	1463	47	100,000	100,000	NUM
ftr-374	1463	48	$	$	SYM
ftr-374	1463	49	105,000	105,000	NUM
ftr-374	1463	50	$	$	SYM
ftr-374	1463	51	300,000	300,000	NUM
ftr-374	1463	52	$	$	SYM
ftr-374	1463	53	255,000	255,000	NUM
ftr-374	1463	54	$	$	SYM
ftr-374	1463	55	300,000	300,000	NUM
ftr-374	1463	56	$	$	SYM
ftr-374	1463	57	245,000	245,000	NUM
ftr-374	1463	58	now	now	ADV
ftr-374	1463	59	,	,	PUNCT
ftr-374	1463	60	if	if	SCONJ
ftr-374	1463	61	lossacre	lossacre	NOUN
ftr-374	1463	62	is	be	AUX
ftr-374	1463	63	sold	sell	VERB
ftr-374	1463	64	for	for	ADP
ftr-374	1463	65	$	$	SYM
ftr-374	1463	66	115,000	115,000	NUM
ftr-374	1463	67	,	,	PUNCT
ftr-374	1463	68	its	its	PRON
ftr-374	1463	69	fair	fair	ADJ
ftr-374	1463	70	market	market	NOUN
ftr-374	1463	71	value	value	NOUN
ftr-374	1463	72	,	,	PUNCT
ftr-374	1463	73	the	the	DET
ftr-374	1463	74	partnership	partnership	NOUN
ftr-374	1463	75	recognizes	recognize	VERB
ftr-374	1463	76	$	$	SYM
ftr-374	1463	77	15,000	15,000	NUM
ftr-374	1463	78	of	of	ADP
ftr-374	1463	79	book	book	NOUN
ftr-374	1463	80	gain	gain	NOUN
ftr-374	1463	81	allocated	allocate	VERB
ftr-374	1463	82	equally	equally	ADV
ftr-374	1463	83	among	among	ADP
ftr-374	1463	84	the	the	DET
ftr-374	1463	85	partners	partner	NOUN
ftr-374	1463	86	,	,	PUNCT
ftr-374	1463	87	and	and	CCONJ
ftr-374	1463	88	no	no	DET
ftr-374	1463	89	tax	tax	NOUN
ftr-374	1463	90	gain	gain	NOUN
ftr-374	1463	91	or	or	CCONJ
ftr-374	1463	92	loss	loss	NOUN
ftr-374	1463	93	.	.	PUNCT
ftr-374	1464	1	the	the	DET
ftr-374	1464	2	partnership	partnership	NOUN
ftr-374	1464	3	capital	capital	NOUN
ftr-374	1464	4	account	account	NOUN
ftr-374	1464	5	is	be	AUX
ftr-374	1464	6	as	as	SCONJ
ftr-374	1464	7	follows	follow	VERB
ftr-374	1464	8	:	:	PUNCT
ftr-374	1464	9	assets	asset	NOUN
ftr-374	1464	10	partners	partner	NOUN
ftr-374	1464	11	’	'	PUNCT
ftr-374	1464	12	capital	capital	NOUN
ftr-374	1464	13	accounts	account	NOUN
ftr-374	1464	14	book	book	NOUN
ftr-374	1464	15	value	value	NOUN
ftr-374	1464	16	basis	basis	NOUN
ftr-374	1464	17	book	book	NOUN
ftr-374	1464	18	value	value	NOUN
ftr-374	1464	19	basis	basis	NOUN
ftr-374	1464	20	cash	cash	NOUN
ftr-374	1464	21	$	$	SYM
ftr-374	1464	22	100,000	100,000	NUM
ftr-374	1464	23	$	$	SYM
ftr-374	1464	24	100,000	100,000	NUM
ftr-374	1464	25	a	a	DET
ftr-374	1464	26	$	$	SYM
ftr-374	1464	27	105,000	105,000	NUM
ftr-374	1464	28	$	$	SYM
ftr-374	1464	29	100,000	100,000	NUM
ftr-374	1464	30	gainacre	gainacre	VERB
ftr-374	1464	31	$	$	SYM
ftr-374	1464	32	100,000	100,000	NUM
ftr-374	1464	33	$	$	SYM
ftr-374	1464	34	40,000	40,000	NUM
ftr-374	1464	35	b	b	NOUN
ftr-374	1464	36	$	$	SYM
ftr-374	1464	37	105,000	105,000	NUM
ftr-374	1464	38	$	$	SYM
ftr-374	1464	39	40,000	40,000	NUM
ftr-374	1464	40	lossacre	lossacre	NOUN
ftr-374	1464	41	/	/	SYM
ftr-374	1464	42	cash	cash	NOUN
ftr-374	1464	43	$	$	SYM
ftr-374	1464	44	115,000	115,000	NUM
ftr-374	1464	45	$	$	SYM
ftr-374	1464	46	115,000	115,000	NUM
ftr-374	1464	47	d	d	NOUN
ftr-374	1464	48	$	$	SYM
ftr-374	1464	49	105,000	105,000	NUM
ftr-374	1464	50	$	$	SYM
ftr-374	1464	51	105,000	105,000	NUM
ftr-374	1464	52	$	$	SYM
ftr-374	1464	53	315,000	315,000	NUM
ftr-374	1464	54	$	$	SYM
ftr-374	1464	55	255,000	255,000	NUM
ftr-374	1464	56	$	$	SYM
ftr-374	1464	57	315,000	315,000	NUM
ftr-374	1464	58	$	$	SYM
ftr-374	1464	59	245,000	245,000	NUM
ftr-374	1464	60	even	even	ADV
ftr-374	1464	61	with	with	ADP
ftr-374	1464	62	the	the	DET
ftr-374	1464	63	section	section	NOUN
ftr-374	1464	64	754	754	NUM
ftr-374	1464	65	election	election	NOUN
ftr-374	1464	66	,	,	PUNCT
ftr-374	1464	67	there	there	PRON
ftr-374	1464	68	remains	remain	VERB
ftr-374	1464	69	a	a	DET
ftr-374	1464	70	$	$	SYM
ftr-374	1464	71	10,000	10,000	NUM
ftr-374	1464	72	disparity	disparity	NOUN
ftr-374	1464	73	between	between	ADP
ftr-374	1464	74	inside	inside	ADP
ftr-374	1464	75	and	and	CCONJ
ftr-374	1464	76	outside	outside	ADJ
ftr-374	1464	77	bases	basis	NOUN
ftr-374	1464	78	that	that	PRON
ftr-374	1464	79	is	be	AUX
ftr-374	1464	80	attributable	attributable	ADJ
ftr-374	1464	81	to	to	ADP
ftr-374	1464	82	the	the	DET
ftr-374	1464	83	$	$	SYM
ftr-374	1464	84	10,000	10,000	NUM
ftr-374	1464	85	of	of	ADP
ftr-374	1464	86	book	book	NOUN
ftr-374	1464	87	gain	gain	NOUN
ftr-374	1464	88	on	on	ADP
ftr-374	1464	89	lossacre	lossacre	NOUN
ftr-374	1464	90	that	that	PRON
ftr-374	1464	91	is	be	AUX
ftr-374	1464	92	allocable	allocable	ADJ
ftr-374	1464	93	to	to	ADP
ftr-374	1464	94	a	a	PRON
ftr-374	1464	95	and	and	CCONJ
ftr-374	1464	96	b	b	NOUN
ftr-374	1464	97	,	,	PUNCT
ftr-374	1464	98	but	but	CCONJ
ftr-374	1464	99	which	which	PRON
ftr-374	1464	100	does	do	AUX
ftr-374	1464	101	not	not	PART
ftr-374	1464	102	produce	produce	VERB
ftr-374	1464	103	tax	tax	NOUN
ftr-374	1464	104	gain	gain	NOUN
ftr-374	1464	105	.	.	PUNCT
ftr-374	1465	1	a	a	DET
ftr-374	1465	2	’s	’s	NOUN
ftr-374	1465	3	and	and	CCONJ
ftr-374	1465	4	b	b	NOUN
ftr-374	1465	5	’s	’s	NOUN
ftr-374	1465	6	book	book	NOUN
ftr-374	1465	7	appreciation	appreciation	NOUN
ftr-374	1465	8	is	be	AUX
ftr-374	1465	9	offset	offset	VERB
ftr-374	1465	10	by	by	ADP
ftr-374	1465	11	$	$	SYM
ftr-374	1465	12	10,000	10,000	NUM
ftr-374	1465	13	of	of	ADP
ftr-374	1465	14	the	the	DET
ftr-374	1465	15	contributing	contribute	VERB
ftr-374	1465	16	partner	partner	NOUN
ftr-374	1465	17	’s	’s	PART
ftr-374	1465	18	pre	pre	NOUN
ftr-374	1465	19	-	-	NOUN
ftr-374	1465	20	contribution	contribution	ADJ
ftr-374	1465	21	loss.249	loss.249	PROPN
ftr-374	1465	22	recognition	recognition	NOUN
ftr-374	1465	23	of	of	ADP
ftr-374	1465	24	this	this	DET
ftr-374	1465	25	gain	gain	NOUN
ftr-374	1465	26	will	will	AUX
ftr-374	1465	27	be	be	AUX
ftr-374	1465	28	deferred	defer	VERB
ftr-374	1465	29	until	until	ADP
ftr-374	1465	30	a	a	DET
ftr-374	1465	31	and	and	CCONJ
ftr-374	1465	32	b	b	NOUN
ftr-374	1465	33	dispose	dispose	NOUN
ftr-374	1465	34	of	of	ADP
ftr-374	1465	35	their	their	PRON
ftr-374	1465	36	partnership	partnership	NOUN
ftr-374	1465	37	interests	interest	NOUN
ftr-374	1465	38	.	.	PUNCT
ftr-374	1466	1	the	the	DET
ftr-374	1466	2	application	application	NOUN
ftr-374	1466	3	of	of	ADP
ftr-374	1466	4	section	section	NOUN
ftr-374	1466	5	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-374	1466	6	)	)	PUNCT
ftr-374	1466	7	to	to	ADP
ftr-374	1466	8	this	this	DET
ftr-374	1466	9	situation	situation	NOUN
ftr-374	1466	10	is	be	AUX
ftr-374	1466	11	not	not	PART
ftr-374	1466	12	crystal	crystal	NOUN
ftr-374	1466	13	clear	clear	ADJ
ftr-374	1466	14	.	.	PUNCT
ftr-374	1467	1	one	one	PRON
ftr-374	1467	2	could	could	AUX
ftr-374	1467	3	assert	assert	VERB
ftr-374	1467	4	that	that	SCONJ
ftr-374	1467	5	a	a	DET
ftr-374	1467	6	’s	’s	NOUN
ftr-374	1467	7	and	and	CCONJ
ftr-374	1467	8	b	b	NOUN
ftr-374	1467	9	’s	’s	ADJ
ftr-374	1467	10	use	use	NOUN
ftr-374	1467	11	of	of	ADP
ftr-374	1467	12	c	c	PROPN
ftr-374	1467	13	’s	’s	PART
ftr-374	1467	14	pre	pre	ADJ
ftr-374	1467	15	-	-	ADJ
ftr-374	1467	16	contribution	contribution	ADJ
ftr-374	1467	17	loss	loss	NOUN
ftr-374	1467	18	to	to	PART
ftr-374	1467	19	offset	offset	VERB
ftr-374	1467	20	an	an	DET
ftr-374	1467	21	allocation	allocation	NOUN
ftr-374	1467	22	of	of	ADP
ftr-374	1467	23	gain	gain	NOUN
ftr-374	1467	24	is	be	AUX
ftr-374	1467	25	contrary	contrary	ADJ
ftr-374	1467	26	to	to	ADP
ftr-374	1467	27	section	section	NOUN
ftr-374	1467	28	704(c)(1)(c)(i	704(c)(1)(c)(i	NUM
ftr-374	1467	29	)	)	PUNCT
ftr-374	1467	30	,	,	PUNCT
ftr-374	1467	31	which	which	PRON
ftr-374	1467	32	248	248	NUM
ftr-374	1467	33	.	.	PUNCT
ftr-374	1468	1	the	the	DET
ftr-374	1468	2	excess	excess	NOUN
ftr-374	1468	3	of	of	ADP
ftr-374	1468	4	d	d	PROPN
ftr-374	1468	5	’s	’s	PART
ftr-374	1468	6	share	share	NOUN
ftr-374	1468	7	of	of	ADP
ftr-374	1468	8	partnership	partnership	NOUN
ftr-374	1468	9	inside	inside	ADP
ftr-374	1468	10	basis	basis	NOUN
ftr-374	1468	11	over	over	ADP
ftr-374	1468	12	d	d	PROPN
ftr-374	1468	13	’s	’s	ADJ
ftr-374	1468	14	outside	outside	ADJ
ftr-374	1468	15	basis	basis	NOUN
ftr-374	1468	16	is	be	AUX
ftr-374	1468	17	$	$	SYM
ftr-374	1468	18	15,000	15,000	NUM
ftr-374	1468	19	.	.	PUNCT
ftr-374	1469	1	d	d	NOUN
ftr-374	1469	2	’s	’s	ADJ
ftr-374	1469	3	share	share	NOUN
ftr-374	1469	4	of	of	ADP
ftr-374	1469	5	partnership	partnership	NOUN
ftr-374	1469	6	inside	inside	ADP
ftr-374	1469	7	basis	basis	NOUN
ftr-374	1469	8	is	be	AUX
ftr-374	1469	9	d	d	NOUN
ftr-374	1469	10	’s	’s	PART
ftr-374	1469	11	share	share	NOUN
ftr-374	1469	12	of	of	ADP
ftr-374	1469	13	previously	previously	ADV
ftr-374	1469	14	taxed	tax	VERB
ftr-374	1469	15	capital	capital	NOUN
ftr-374	1469	16	,	,	PUNCT
ftr-374	1469	17	which	which	PRON
ftr-374	1469	18	is	be	AUX
ftr-374	1469	19	the	the	DET
ftr-374	1469	20	$	$	SYM
ftr-374	1469	21	105,000	105,000	NUM
ftr-374	1469	22	that	that	PRON
ftr-374	1469	23	would	would	AUX
ftr-374	1469	24	be	be	AUX
ftr-374	1469	25	distributed	distribute	VERB
ftr-374	1469	26	to	to	ADP
ftr-374	1469	27	d	d	NOUN
ftr-374	1469	28	on	on	ADP
ftr-374	1469	29	sale	sale	NOUN
ftr-374	1469	30	of	of	ADP
ftr-374	1469	31	partnership	partnership	NOUN
ftr-374	1469	32	assets	asset	NOUN
ftr-374	1469	33	and	and	CCONJ
ftr-374	1469	34	complete	complete	ADJ
ftr-374	1469	35	liquidation	liquidation	NOUN
ftr-374	1469	36	,	,	PUNCT
ftr-374	1469	37	increased	increase	VERB
ftr-374	1469	38	to	to	ADP
ftr-374	1469	39	$	$	SYM
ftr-374	1469	40	120,000	120,000	NUM
ftr-374	1469	41	by	by	ADP
ftr-374	1469	42	the	the	DET
ftr-374	1469	43	$	$	SYM
ftr-374	1469	44	15,000	15,000	NUM
ftr-374	1469	45	loss	loss	NOUN
ftr-374	1469	46	that	that	PRON
ftr-374	1469	47	would	would	AUX
ftr-374	1469	48	be	be	AUX
ftr-374	1469	49	realized	realize	VERB
ftr-374	1469	50	by	by	ADP
ftr-374	1469	51	the	the	DET
ftr-374	1469	52	partnership	partnership	NOUN
ftr-374	1469	53	on	on	ADP
ftr-374	1469	54	sale	sale	NOUN
ftr-374	1469	55	of	of	ADP
ftr-374	1469	56	blackacre	blackacre	NOUN
ftr-374	1469	57	and	and	CCONJ
ftr-374	1469	58	allocated	allocate	VERB
ftr-374	1469	59	to	to	ADP
ftr-374	1469	60	d	d	PROPN
ftr-374	1469	61	under	under	ADP
ftr-374	1469	62	§	§	PROPN
ftr-374	1469	63	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1469	64	)	)	PUNCT
ftr-374	1469	65	principles	principle	NOUN
ftr-374	1469	66	.	.	PUNCT
ftr-374	1470	1	treas	treas	PROPN
ftr-374	1470	2	.	.	PUNCT
ftr-374	1471	1	reg	reg	PROPN
ftr-374	1471	2	.	.	PUNCT
ftr-374	1472	1	§	§	PROPN
ftr-374	1472	2	1.743	1.743	NUM
ftr-374	1472	3	-	-	SYM
ftr-374	1472	4	1	1	NUM
ftr-374	1472	5	.	.	PUNCT
ftr-374	1472	6	249	249	NUM
ftr-374	1472	7	.	.	PUNCT
ftr-374	1473	1	c	c	X
ftr-374	1473	2	’s	’s	PART
ftr-374	1473	3	share	share	NOUN
ftr-374	1473	4	of	of	ADP
ftr-374	1473	5	the	the	DET
ftr-374	1473	6	book	book	NOUN
ftr-374	1473	7	appreciation	appreciation	NOUN
ftr-374	1473	8	is	be	AUX
ftr-374	1473	9	already	already	ADV
ftr-374	1473	10	reflected	reflect	VERB
ftr-374	1473	11	in	in	ADP
ftr-374	1473	12	c	c	PROPN
ftr-374	1473	13	’s	’s	PART
ftr-374	1473	14	cost	cost	NOUN
ftr-374	1473	15	basis	basis	NOUN
ftr-374	1473	16	for	for	ADP
ftr-374	1473	17	the	the	DET
ftr-374	1473	18	partnership	partnership	NOUN
ftr-374	1473	19	interest	interest	NOUN
ftr-374	1473	20	.	.	PUNCT
ftr-374	1474	1	2009	2009	NUM
ftr-374	1474	2	]	]	PUNCT
ftr-374	1474	3	built	build	VERB
ftr-374	1474	4	-	-	PUNCT
ftr-374	1474	5	in	in	ADP
ftr-374	1474	6	gain	gain	NOUN
ftr-374	1474	7	and	and	CCONJ
ftr-374	1474	8	built	build	VERB
ftr-374	1474	9	-	-	PUNCT
ftr-374	1474	10	in	in	ADP
ftr-374	1474	11	loss	loss	NOUN
ftr-374	1474	12	679	679	NUM
ftr-374	1474	13	should	should	AUX
ftr-374	1474	14	,	,	PUNCT
ftr-374	1474	15	therefore	therefore	ADV
ftr-374	1474	16	,	,	PUNCT
ftr-374	1474	17	require	require	VERB
ftr-374	1474	18	recognition	recognition	NOUN
ftr-374	1474	19	of	of	ADP
ftr-374	1474	20	tax	tax	NOUN
ftr-374	1474	21	gain	gain	NOUN
ftr-374	1474	22	by	by	ADP
ftr-374	1474	23	a	a	PRON
ftr-374	1474	24	and	and	CCONJ
ftr-374	1474	25	b	b	NOUN
ftr-374	1474	26	to	to	PART
ftr-374	1474	27	match	match	VERB
ftr-374	1474	28	their	their	PRON
ftr-374	1474	29	book	book	NOUN
ftr-374	1474	30	gain	gain	NOUN
ftr-374	1474	31	.	.	PUNCT
ftr-374	1475	1	under	under	ADP
ftr-374	1475	2	a	a	DET
ftr-374	1475	3	literal	literal	ADJ
ftr-374	1475	4	application	application	NOUN
ftr-374	1475	5	of	of	ADP
ftr-374	1475	6	section	section	NOUN
ftr-374	1475	7	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1475	8	)	)	PUNCT
ftr-374	1475	9	,	,	PUNCT
ftr-374	1475	10	a	a	DET
ftr-374	1475	11	,	,	PUNCT
ftr-374	1475	12	b	b	NOUN
ftr-374	1475	13	,	,	PUNCT
ftr-374	1475	14	and	and	CCONJ
ftr-374	1475	15	d	d	NOUN
ftr-374	1475	16	,	,	PUNCT
ftr-374	1475	17	as	as	SCONJ
ftr-374	1475	18	other	other	ADJ
ftr-374	1475	19	partners	partner	NOUN
ftr-374	1475	20	,	,	PUNCT
ftr-374	1475	21	would	would	AUX
ftr-374	1475	22	be	be	AUX
ftr-374	1475	23	treated	treat	VERB
ftr-374	1475	24	as	as	ADP
ftr-374	1475	25	having	have	VERB
ftr-374	1475	26	a	a	DET
ftr-374	1475	27	basis	basis	NOUN
ftr-374	1475	28	in	in	ADP
ftr-374	1475	29	lossacre	lossacre	NOUN
ftr-374	1475	30	that	that	PRON
ftr-374	1475	31	is	be	AUX
ftr-374	1475	32	limited	limit	VERB
ftr-374	1475	33	to	to	ADP
ftr-374	1475	34	its	its	PRON
ftr-374	1475	35	fair	fair	ADJ
ftr-374	1475	36	market	market	NOUN
ftr-374	1475	37	value	value	NOUN
ftr-374	1475	38	on	on	ADP
ftr-374	1475	39	contribution	contribution	NOUN
ftr-374	1475	40	.	.	PUNCT
ftr-374	1476	1	under	under	ADP
ftr-374	1476	2	this	this	DET
ftr-374	1476	3	approach	approach	NOUN
ftr-374	1476	4	,	,	PUNCT
ftr-374	1476	5	a	a	DET
ftr-374	1476	6	,	,	PUNCT
ftr-374	1476	7	b	b	NOUN
ftr-374	1476	8	,	,	PUNCT
ftr-374	1476	9	and	and	CCONJ
ftr-374	1476	10	d	d	NOUN
ftr-374	1476	11	must	must	AUX
ftr-374	1476	12	each	each	PRON
ftr-374	1476	13	recognize	recognize	VERB
ftr-374	1476	14	$	$	SYM
ftr-374	1476	15	5,000	5,000	NUM
ftr-374	1476	16	of	of	ADP
ftr-374	1476	17	gain	gain	NOUN
ftr-374	1476	18	on	on	ADP
ftr-374	1476	19	the	the	DET
ftr-374	1476	20	disposition	disposition	NOUN
ftr-374	1476	21	of	of	ADP
ftr-374	1476	22	lossacre	lossacre	NOUN
ftr-374	1476	23	.	.	PUNCT
ftr-374	1477	1	this	this	DET
ftr-374	1477	2	interpretation	interpretation	NOUN
ftr-374	1477	3	of	of	ADP
ftr-374	1477	4	section	section	NOUN
ftr-374	1477	5	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1477	6	)	)	PUNCT
ftr-374	1477	7	is	be	AUX
ftr-374	1477	8	creating	create	VERB
ftr-374	1477	9	a	a	DET
ftr-374	1477	10	notional	notional	ADJ
ftr-374	1477	11	tax	tax	NOUN
ftr-374	1477	12	gain	gain	NOUN
ftr-374	1477	13	for	for	ADP
ftr-374	1477	14	the	the	DET
ftr-374	1477	15	partners	partner	NOUN
ftr-374	1477	16	where	where	SCONJ
ftr-374	1477	17	there	there	PRON
ftr-374	1477	18	is	be	VERB
ftr-374	1477	19	no	no	DET
ftr-374	1477	20	recognized	recognize	VERB
ftr-374	1477	21	gain	gain	NOUN
ftr-374	1477	22	in	in	ADP
ftr-374	1477	23	the	the	DET
ftr-374	1477	24	partnership	partnership	NOUN
ftr-374	1477	25	.	.	PUNCT
ftr-374	1478	1	the	the	DET
ftr-374	1478	2	partnership	partnership	NOUN
ftr-374	1478	3	capital	capital	NOUN
ftr-374	1478	4	accounts	account	NOUN
ftr-374	1478	5	would	would	AUX
ftr-374	1478	6	be	be	AUX
ftr-374	1478	7	as	as	SCONJ
ftr-374	1478	8	follows	follow	VERB
ftr-374	1478	9	:	:	PUNCT
ftr-374	1478	10	assets	asset	NOUN
ftr-374	1478	11	partners	partner	NOUN
ftr-374	1478	12	’	'	PUNCT
ftr-374	1478	13	capital	capital	NOUN
ftr-374	1478	14	accounts	account	NOUN
ftr-374	1478	15	book	book	NOUN
ftr-374	1478	16	value	value	NOUN
ftr-374	1478	17	basis	basis	NOUN
ftr-374	1478	18	book	book	NOUN
ftr-374	1478	19	value	value	NOUN
ftr-374	1478	20	basis	basis	NOUN
ftr-374	1478	21	cash	cash	NOUN
ftr-374	1478	22	$	$	SYM
ftr-374	1478	23	100,000	100,000	NUM
ftr-374	1478	24	$	$	SYM
ftr-374	1478	25	100,000	100,000	NUM
ftr-374	1478	26	a	a	DET
ftr-374	1478	27	$	$	SYM
ftr-374	1478	28	105,000	105,000	NUM
ftr-374	1478	29	$	$	SYM
ftr-374	1478	30	105,000	105,000	NUM
ftr-374	1478	31	gainacre	gainacre	VERB
ftr-374	1478	32	$	$	SYM
ftr-374	1478	33	100,000	100,000	NUM
ftr-374	1478	34	$	$	SYM
ftr-374	1478	35	40,000	40,000	NUM
ftr-374	1478	36	b	b	NOUN
ftr-374	1478	37	$	$	SYM
ftr-374	1478	38	105,000	105,000	NUM
ftr-374	1478	39	$	$	SYM
ftr-374	1478	40	40,000	40,000	NUM
ftr-374	1478	41	lossacre	lossacre	NOUN
ftr-374	1478	42	/	/	SYM
ftr-374	1478	43	cash	cash	NOUN
ftr-374	1478	44	$	$	SYM
ftr-374	1478	45	115,000	115,000	NUM
ftr-374	1478	46	$	$	SYM
ftr-374	1478	47	115,000	115,000	NUM
ftr-374	1478	48	d	d	NOUN
ftr-374	1478	49	$	$	SYM
ftr-374	1478	50	105,000	105,000	NUM
ftr-374	1478	51	$	$	SYM
ftr-374	1478	52	110,000	110,000	NUM
ftr-374	1478	53	$	$	SYM
ftr-374	1478	54	315,000	315,000	NUM
ftr-374	1478	55	$	$	SYM
ftr-374	1478	56	255,000	255,000	NUM
ftr-374	1478	57	$	$	SYM
ftr-374	1478	58	315,000	315,000	NUM
ftr-374	1478	59	$	$	SYM
ftr-374	1478	60	255,000	255,000	NUM
ftr-374	1478	61	here	here	ADV
ftr-374	1478	62	d	d	PROPN
ftr-374	1478	63	has	have	AUX
ftr-374	1478	64	purchased	purchase	VERB
ftr-374	1478	65	an	an	DET
ftr-374	1478	66	interest	interest	NOUN
ftr-374	1478	67	in	in	ADP
ftr-374	1478	68	lossacre	lossacre	NOUN
ftr-374	1478	69	for	for	ADP
ftr-374	1478	70	one	one	NUM
ftr-374	1478	71	-	-	PUNCT
ftr-374	1478	72	third	third	NOUN
ftr-374	1478	73	of	of	ADP
ftr-374	1478	74	its	its	PRON
ftr-374	1478	75	current	current	ADJ
ftr-374	1478	76	value	value	NOUN
ftr-374	1478	77	and	and	CCONJ
ftr-374	1478	78	selling	sell	VERB
ftr-374	1478	79	price	price	NOUN
ftr-374	1478	80	but	but	CCONJ
ftr-374	1478	81	is	be	AUX
ftr-374	1478	82	forced	force	VERB
ftr-374	1478	83	to	to	PART
ftr-374	1478	84	recognize	recognize	VERB
ftr-374	1478	85	a	a	DET
ftr-374	1478	86	tax	tax	NOUN
ftr-374	1478	87	gain	gain	NOUN
ftr-374	1478	88	in	in	ADP
ftr-374	1478	89	the	the	DET
ftr-374	1478	90	absence	absence	NOUN
ftr-374	1478	91	of	of	ADP
ftr-374	1478	92	a	a	DET
ftr-374	1478	93	corresponding	corresponding	ADJ
ftr-374	1478	94	economic	economic	ADJ
ftr-374	1478	95	gain	gain	NOUN
ftr-374	1478	96	.	.	PUNCT
ftr-374	1479	1	d	d	NOUN
ftr-374	1479	2	is	be	AUX
ftr-374	1479	3	required	require	VERB
ftr-374	1479	4	to	to	PART
ftr-374	1479	5	recognize	recognize	VERB
ftr-374	1479	6	a	a	DET
ftr-374	1479	7	tax	tax	NOUN
ftr-374	1479	8	gain	gain	NOUN
ftr-374	1479	9	that	that	PRON
ftr-374	1479	10	is	be	AUX
ftr-374	1479	11	not	not	PART
ftr-374	1479	12	matched	match	VERB
ftr-374	1479	13	by	by	ADP
ftr-374	1479	14	an	an	DET
ftr-374	1479	15	economic	economic	ADJ
ftr-374	1479	16	gain	gain	NOUN
ftr-374	1479	17	,	,	PUNCT
ftr-374	1479	18	which	which	PRON
ftr-374	1479	19	shows	show	VERB
ftr-374	1479	20	up	up	ADP
ftr-374	1479	21	in	in	ADP
ftr-374	1479	22	the	the	DET
ftr-374	1479	23	difference	difference	NOUN
ftr-374	1479	24	between	between	ADP
ftr-374	1479	25	d	d	NOUN
ftr-374	1479	26	’s	’s	PART
ftr-374	1479	27	capital	capital	NOUN
ftr-374	1479	28	account	account	NOUN
ftr-374	1479	29	and	and	CCONJ
ftr-374	1479	30	basis	basis	NOUN
ftr-374	1479	31	.	.	PUNCT
ftr-374	1480	1	in	in	ADP
ftr-374	1480	2	essence	essence	NOUN
ftr-374	1480	3	d	d	NOUN
ftr-374	1480	4	’s	’s	ADJ
ftr-374	1480	5	current	current	ADJ
ftr-374	1480	6	tax	tax	NOUN
ftr-374	1480	7	gain	gain	NOUN
ftr-374	1480	8	will	will	AUX
ftr-374	1480	9	be	be	AUX
ftr-374	1480	10	translated	translate	VERB
ftr-374	1480	11	into	into	ADP
ftr-374	1480	12	a	a	DET
ftr-374	1480	13	later	later	ADV
ftr-374	1480	14	recognized	recognize	VERB
ftr-374	1480	15	loss	loss	NOUN
ftr-374	1480	16	(	(	PUNCT
ftr-374	1480	17	or	or	CCONJ
ftr-374	1480	18	reduction	reduction	NOUN
ftr-374	1480	19	of	of	ADP
ftr-374	1480	20	gain	gain	NOUN
ftr-374	1480	21	)	)	PUNCT
ftr-374	1480	22	on	on	ADP
ftr-374	1480	23	final	final	ADJ
ftr-374	1480	24	disposition	disposition	NOUN
ftr-374	1480	25	of	of	ADP
ftr-374	1480	26	d	d	PROPN
ftr-374	1480	27	’s	’s	PART
ftr-374	1480	28	interest	interest	NOUN
ftr-374	1480	29	in	in	ADP
ftr-374	1480	30	the	the	DET
ftr-374	1480	31	partnership	partnership	NOUN
ftr-374	1480	32	.	.	PUNCT
ftr-374	1481	1	this	this	DET
ftr-374	1481	2	recognition	recognition	NOUN
ftr-374	1481	3	of	of	ADP
ftr-374	1481	4	gain	gain	NOUN
ftr-374	1481	5	today	today	NOUN
ftr-374	1481	6	with	with	ADP
ftr-374	1481	7	loss	loss	NOUN
ftr-374	1481	8	tomorrow	tomorrow	NOUN
ftr-374	1481	9	is	be	AUX
ftr-374	1481	10	an	an	DET
ftr-374	1481	11	inappropriate	inappropriate	ADJ
ftr-374	1481	12	acceleration	acceleration	NOUN
ftr-374	1481	13	of	of	ADP
ftr-374	1481	14	tax	tax	NOUN
ftr-374	1481	15	liability	liability	NOUN
ftr-374	1481	16	to	to	ADP
ftr-374	1481	17	d.	d.	PROPN
ftr-374	1481	18	however	however	ADV
ftr-374	1481	19	,	,	PUNCT
ftr-374	1481	20	the	the	DET
ftr-374	1481	21	acceleration	acceleration	NOUN
ftr-374	1481	22	of	of	ADP
ftr-374	1481	23	recognized	recognize	VERB
ftr-374	1481	24	tax	tax	NOUN
ftr-374	1481	25	gain	gain	NOUN
ftr-374	1481	26	or	or	CCONJ
ftr-374	1481	27	loss	loss	NOUN
ftr-374	1481	28	is	be	AUX
ftr-374	1481	29	a	a	DET
ftr-374	1481	30	common	common	ADJ
ftr-374	1481	31	feature	feature	NOUN
ftr-374	1481	32	of	of	ADP
ftr-374	1481	33	subchapter	subchapter	NOUN
ftr-374	1481	34	k	k	PROPN
ftr-374	1481	35	when	when	SCONJ
ftr-374	1481	36	a	a	DET
ftr-374	1481	37	purchaser	purchaser	NOUN
ftr-374	1481	38	acquires	acquire	VERB
ftr-374	1481	39	a	a	DET
ftr-374	1481	40	partnership	partnership	NOUN
ftr-374	1481	41	interest	interest	NOUN
ftr-374	1481	42	with	with	ADP
ftr-374	1481	43	a	a	DET
ftr-374	1481	44	basis	basis	NOUN
ftr-374	1481	45	that	that	PRON
ftr-374	1481	46	varies	vary	VERB
ftr-374	1481	47	from	from	ADP
ftr-374	1481	48	the	the	DET
ftr-374	1481	49	acquiring	acquire	VERB
ftr-374	1481	50	partner	partner	NOUN
ftr-374	1481	51	’s	’s	PART
ftr-374	1481	52	share	share	NOUN
ftr-374	1481	53	of	of	ADP
ftr-374	1481	54	inside	inside	ADJ
ftr-374	1481	55	partnership	partnership	NOUN
ftr-374	1481	56	basis	basis	NOUN
ftr-374	1481	57	.	.	PUNCT
ftr-374	1482	1	the	the	DET
ftr-374	1482	2	answer	answer	NOUN
ftr-374	1482	3	in	in	ADP
ftr-374	1482	4	subchapter	subchapter	NOUN
ftr-374	1482	5	k	k	PROPN
ftr-374	1482	6	to	to	ADP
ftr-374	1482	7	this	this	DET
ftr-374	1482	8	anomaly	anomaly	NOUN
ftr-374	1482	9	is	be	AUX
ftr-374	1482	10	to	to	PART
ftr-374	1482	11	make	make	VERB
ftr-374	1482	12	a	a	DET
ftr-374	1482	13	section	section	NOUN
ftr-374	1482	14	754	754	NUM
ftr-374	1482	15	election	election	NOUN
ftr-374	1482	16	.	.	PUNCT
ftr-374	1483	1	in	in	ADP
ftr-374	1483	2	the	the	DET
ftr-374	1483	3	example	example	NOUN
ftr-374	1483	4	,	,	PUNCT
ftr-374	1483	5	limiting	limit	VERB
ftr-374	1483	6	the	the	DET
ftr-374	1483	7	basis	basis	NOUN
ftr-374	1483	8	in	in	ADP
ftr-374	1483	9	lossacre	lossacre	NOUN
ftr-374	1483	10	as	as	ADP
ftr-374	1483	11	to	to	ADP
ftr-374	1483	12	each	each	DET
ftr-374	1483	13	partner	partner	NOUN
ftr-374	1483	14	to	to	ADP
ftr-374	1483	15	$	$	SYM
ftr-374	1483	16	100,000	100,000	NUM
ftr-374	1483	17	,	,	PUNCT
ftr-374	1483	18	and	and	CCONJ
ftr-374	1483	19	making	make	VERB
ftr-374	1483	20	the	the	DET
ftr-374	1483	21	adjustment	adjustment	NOUN
ftr-374	1483	22	under	under	ADP
ftr-374	1483	23	section	section	NOUN
ftr-374	1483	24	743(b	743(b	PROPN
ftr-374	1483	25	)	)	PUNCT
ftr-374	1483	26	to	to	PART
ftr-374	1483	27	account	account	VERB
ftr-374	1483	28	for	for	ADP
ftr-374	1483	29	d	d	PROPN
ftr-374	1483	30	’s	’s	PART
ftr-374	1483	31	purchase	purchase	NOUN
ftr-374	1483	32	price	price	NOUN
ftr-374	1483	33	,	,	PUNCT
ftr-374	1483	34	increases	increase	VERB
ftr-374	1483	35	the	the	DET
ftr-374	1483	36	basis	basis	NOUN
ftr-374	1483	37	of	of	ADP
ftr-374	1483	38	lossacre	lossacre	NOUN
ftr-374	1483	39	with	with	ADP
ftr-374	1483	40	respect	respect	NOUN
ftr-374	1483	41	to	to	ADP
ftr-374	1483	42	d	d	NOUN
ftr-374	1483	43	by	by	ADP
ftr-374	1483	44	$	$	SYM
ftr-374	1483	45	5,000.250	5,000.250	NUM
ftr-374	1483	46	here	here	ADV
ftr-374	1483	47	,	,	PUNCT
ftr-374	1483	48	section	section	NOUN
ftr-374	1483	49	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1483	50	)	)	PUNCT
ftr-374	1483	51	is	be	AUX
ftr-374	1483	52	applied	apply	VERB
ftr-374	1483	53	to	to	PART
ftr-374	1483	54	give	give	VERB
ftr-374	1483	55	all	all	DET
ftr-374	1483	56	partners	partner	NOUN
ftr-374	1483	57	a	a	DET
ftr-374	1483	58	date	date	NOUN
ftr-374	1483	59	of	of	ADP
ftr-374	1483	60	contribution	contribution	NOUN
ftr-374	1483	61	basis	basis	NOUN
ftr-374	1483	62	in	in	ADP
ftr-374	1483	63	contributed	contribute	VERB
ftr-374	1483	64	built	build	VERB
ftr-374	1483	65	-	-	PUNCT
ftr-374	1483	66	in	in	ADP
ftr-374	1483	67	loss	loss	NOUN
ftr-374	1483	68	property	property	NOUN
ftr-374	1483	69	for	for	ADP
ftr-374	1483	70	purposes	purpose	NOUN
ftr-374	1483	71	of	of	ADP
ftr-374	1483	72	making	make	VERB
ftr-374	1483	73	section	section	NOUN
ftr-374	1483	74	250	250	NUM
ftr-374	1483	75	.	.	PUNCT
ftr-374	1484	1	d	d	NOUN
ftr-374	1484	2	’s	’s	ADJ
ftr-374	1484	3	share	share	NOUN
ftr-374	1484	4	of	of	ADP
ftr-374	1484	5	previously	previously	ADV
ftr-374	1484	6	taxed	tax	VERB
ftr-374	1484	7	partnership	partnership	NOUN
ftr-374	1484	8	capital	capital	NOUN
ftr-374	1484	9	is	be	AUX
ftr-374	1484	10	$	$	SYM
ftr-374	1484	11	105,000	105,000	NUM
ftr-374	1484	12	less	less	ADJ
ftr-374	1484	13	$	$	SYM
ftr-374	1484	14	5,000	5,000	NUM
ftr-374	1484	15	of	of	ADP
ftr-374	1484	16	gain	gain	NOUN
ftr-374	1484	17	that	that	PRON
ftr-374	1484	18	would	would	AUX
ftr-374	1484	19	be	be	AUX
ftr-374	1484	20	allocated	allocate	VERB
ftr-374	1484	21	to	to	ADP
ftr-374	1484	22	d	d	PROPN
ftr-374	1484	23	(	(	PUNCT
ftr-374	1484	24	without	without	ADP
ftr-374	1484	25	regard	regard	NOUN
ftr-374	1484	26	to	to	ADP
ftr-374	1484	27	the	the	DET
ftr-374	1484	28	§	§	PROPN
ftr-374	1484	29	743(b	743(b	PROPN
ftr-374	1484	30	)	)	PUNCT
ftr-374	1484	31	adjustment	adjustment	NOUN
ftr-374	1484	32	)	)	PUNCT
ftr-374	1484	33	on	on	ADP
ftr-374	1484	34	disposition	disposition	NOUN
ftr-374	1484	35	of	of	ADP
ftr-374	1484	36	blackacre	blackacre	NOUN
ftr-374	1484	37	for	for	ADP
ftr-374	1484	38	fair	fair	ADJ
ftr-374	1484	39	market	market	NOUN
ftr-374	1484	40	value	value	NOUN
ftr-374	1484	41	after	after	ADP
ftr-374	1484	42	applying	apply	VERB
ftr-374	1484	43	§	§	PROPN
ftr-374	1484	44	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1484	45	)	)	PUNCT
ftr-374	1484	46	to	to	PART
ftr-374	1484	47	limit	limit	VERB
ftr-374	1484	48	the	the	DET
ftr-374	1484	49	basis	basis	NOUN
ftr-374	1484	50	of	of	ADP
ftr-374	1484	51	blackacre	blackacre	NOUN
ftr-374	1484	52	to	to	ADP
ftr-374	1484	53	its	its	PRON
ftr-374	1484	54	date	date	NOUN
ftr-374	1484	55	of	of	ADP
ftr-374	1484	56	contribution	contribution	NOUN
ftr-374	1484	57	value	value	NOUN
ftr-374	1484	58	.	.	PUNCT
ftr-374	1485	1	d	d	X
ftr-374	1485	2	’s	’s	PART
ftr-374	1485	3	basis	basis	NOUN
ftr-374	1485	4	in	in	ADP
ftr-374	1485	5	d	d	PROPN
ftr-374	1485	6	’s	’s	NOUN
ftr-374	1485	7	partnership	partnership	NOUN
ftr-374	1485	8	interest	interest	NOUN
ftr-374	1485	9	,	,	PUNCT
ftr-374	1485	10	$	$	SYM
ftr-374	1485	11	105,000	105,000	NUM
ftr-374	1485	12	exceeds	exceed	NOUN
ftr-374	1485	13	d	d	NOUN
ftr-374	1485	14	’s	’s	ADJ
ftr-374	1485	15	share	share	NOUN
ftr-374	1485	16	of	of	ADP
ftr-374	1485	17	partnership	partnership	NOUN
ftr-374	1485	18	capital	capital	NOUN
ftr-374	1485	19	by	by	ADP
ftr-374	1485	20	$	$	SYM
ftr-374	1485	21	5,000	5,000	NUM
ftr-374	1485	22	,	,	PUNCT
ftr-374	1485	23	which	which	PRON
ftr-374	1485	24	results	result	VERB
ftr-374	1485	25	in	in	ADP
ftr-374	1485	26	a	a	DET
ftr-374	1485	27	$	$	SYM
ftr-374	1485	28	5,000	5,000	NUM
ftr-374	1485	29	increase	increase	NOUN
ftr-374	1485	30	in	in	ADP
ftr-374	1485	31	the	the	DET
ftr-374	1485	32	basis	basis	NOUN
ftr-374	1485	33	of	of	ADP
ftr-374	1485	34	partnership	partnership	NOUN
ftr-374	1485	35	assets	asset	NOUN
ftr-374	1485	36	.	.	PUNCT
ftr-374	1486	1	irc	irc	PROPN
ftr-374	1486	2	§	§	PROPN
ftr-374	1486	3	743(b)(1	743(b)(1	PROPN
ftr-374	1486	4	)	)	PUNCT
ftr-374	1486	5	;	;	PUNCT
ftr-374	1487	1	treas	treas	PROPN
ftr-374	1487	2	.	.	PUNCT
ftr-374	1488	1	reg	reg	PROPN
ftr-374	1488	2	.	.	PUNCT
ftr-374	1489	1	§	§	PROPN
ftr-374	1489	2	1.743	1.743	NUM
ftr-374	1489	3	-	-	SYM
ftr-374	1489	4	1	1	NUM
ftr-374	1489	5	.	.	PUNCT
ftr-374	1489	6	680	680	NUM
ftr-374	1489	7	florida	florida	PROPN
ftr-374	1489	8	tax	tax	NOUN
ftr-374	1489	9	review	review	NOUN
ftr-374	1489	10	[	[	X
ftr-374	1489	11	vol	vol	NOUN
ftr-374	1489	12	.	.	PUNCT
ftr-374	1489	13	9:6	9:6	NUM
ftr-374	1489	14	743(b	743(b	NUM
ftr-374	1489	15	)	)	PUNCT
ftr-374	1489	16	adjustments	adjustment	NOUN
ftr-374	1489	17	as	as	ADV
ftr-374	1489	18	well	well	ADV
ftr-374	1489	19	as	as	ADP
ftr-374	1489	20	for	for	ADP
ftr-374	1489	21	allocating	allocate	VERB
ftr-374	1489	22	gains	gain	NOUN
ftr-374	1489	23	and	and	CCONJ
ftr-374	1489	24	losses	loss	NOUN
ftr-374	1489	25	.	.	PUNCT
ftr-374	1490	1	in	in	ADP
ftr-374	1490	2	this	this	DET
ftr-374	1490	3	case	case	NOUN
ftr-374	1490	4	the	the	DET
ftr-374	1490	5	sale	sale	NOUN
ftr-374	1490	6	of	of	ADP
ftr-374	1490	7	lossacre	lossacre	NOUN
ftr-374	1490	8	for	for	ADP
ftr-374	1490	9	$	$	SYM
ftr-374	1490	10	115,000	115,000	NUM
ftr-374	1490	11	produces	produce	VERB
ftr-374	1490	12	$	$	SYM
ftr-374	1490	13	10,000	10,000	NUM
ftr-374	1490	14	of	of	ADP
ftr-374	1490	15	partnership	partnership	NOUN
ftr-374	1490	16	gain	gain	NOUN
ftr-374	1490	17	(	(	PUNCT
ftr-374	1490	18	$	$	SYM
ftr-374	1490	19	115,000	115,000	NUM
ftr-374	1490	20	$	$	SYM
ftr-374	1490	21	105,000	105,000	NUM
ftr-374	1490	22	)	)	PUNCT
ftr-374	1490	23	which	which	PRON
ftr-374	1490	24	is	be	AUX
ftr-374	1490	25	allocated	allocate	VERB
ftr-374	1490	26	equally	equally	ADV
ftr-374	1490	27	to	to	ADP
ftr-374	1490	28	a	a	PRON
ftr-374	1490	29	and	and	CCONJ
ftr-374	1490	30	b.	b.	NOUN
ftr-374	1490	31	the	the	DET
ftr-374	1490	32	resulting	result	VERB
ftr-374	1490	33	partnership	partnership	NOUN
ftr-374	1490	34	capital	capital	NOUN
ftr-374	1490	35	account	account	NOUN
ftr-374	1490	36	demonstrates	demonstrate	VERB
ftr-374	1490	37	that	that	SCONJ
ftr-374	1490	38	this	this	PRON
ftr-374	1490	39	is	be	AUX
ftr-374	1490	40	the	the	DET
ftr-374	1490	41	correct	correct	ADJ
ftr-374	1490	42	result	result	NOUN
ftr-374	1490	43	.	.	PUNCT
ftr-374	1491	1	assets	asset	NOUN
ftr-374	1491	2	partners	partner	NOUN
ftr-374	1491	3	’	'	PUNCT
ftr-374	1491	4	capital	capital	NOUN
ftr-374	1491	5	accounts	account	NOUN
ftr-374	1491	6	book	book	NOUN
ftr-374	1491	7	value	value	NOUN
ftr-374	1491	8	basis	basis	NOUN
ftr-374	1491	9	book	book	NOUN
ftr-374	1491	10	value	value	NOUN
ftr-374	1491	11	basis	basis	NOUN
ftr-374	1491	12	cash	cash	NOUN
ftr-374	1491	13	$	$	SYM
ftr-374	1491	14	100,000	100,000	NUM
ftr-374	1491	15	$	$	SYM
ftr-374	1491	16	100,000	100,000	NUM
ftr-374	1491	17	a	a	DET
ftr-374	1491	18	$	$	SYM
ftr-374	1491	19	105,000	105,000	NUM
ftr-374	1491	20	$	$	SYM
ftr-374	1491	21	105,000	105,000	NUM
ftr-374	1491	22	gainacre	gainacre	VERB
ftr-374	1491	23	$	$	SYM
ftr-374	1491	24	100,000	100,000	NUM
ftr-374	1491	25	$	$	SYM
ftr-374	1491	26	40,000	40,000	NUM
ftr-374	1491	27	b	b	NOUN
ftr-374	1491	28	$	$	SYM
ftr-374	1491	29	105,000	105,000	NUM
ftr-374	1491	30	$	$	SYM
ftr-374	1491	31	45,000	45,000	NUM
ftr-374	1491	32	lossacre	lossacre	NOUN
ftr-374	1491	33	/	/	SYM
ftr-374	1491	34	cash	cash	NOUN
ftr-374	1491	35	$	$	SYM
ftr-374	1491	36	115,000	115,000	NUM
ftr-374	1491	37	$	$	SYM
ftr-374	1491	38	115,000	115,000	NUM
ftr-374	1491	39	d	d	NOUN
ftr-374	1491	40	$	$	SYM
ftr-374	1491	41	105,000	105,000	NUM
ftr-374	1491	42	$	$	SYM
ftr-374	1491	43	105,000	105,000	NUM
ftr-374	1491	44	$	$	SYM
ftr-374	1491	45	315,000	315,000	NUM
ftr-374	1491	46	$	$	SYM
ftr-374	1491	47	255,000	255,000	NUM
ftr-374	1491	48	$	$	SYM
ftr-374	1491	49	315,000	315,000	NUM
ftr-374	1491	50	$	$	SYM
ftr-374	1491	51	255,000	255,000	NUM
ftr-374	1491	52	there	there	PRON
ftr-374	1491	53	is	be	VERB
ftr-374	1491	54	no	no	DET
ftr-374	1491	55	disparity	disparity	NOUN
ftr-374	1491	56	between	between	ADP
ftr-374	1491	57	the	the	DET
ftr-374	1491	58	partnership	partnership	NOUN
ftr-374	1491	59	’s	’s	PART
ftr-374	1491	60	inside	inside	ADJ
ftr-374	1491	61	basis	basis	NOUN
ftr-374	1491	62	and	and	CCONJ
ftr-374	1491	63	the	the	DET
ftr-374	1491	64	sum	sum	NOUN
ftr-374	1491	65	of	of	ADP
ftr-374	1491	66	the	the	DET
ftr-374	1491	67	partners	partner	NOUN
ftr-374	1491	68	’	'	PUNCT
ftr-374	1491	69	bases	basis	NOUN
ftr-374	1491	70	in	in	ADP
ftr-374	1491	71	their	their	PRON
ftr-374	1491	72	partnership	partnership	NOUN
ftr-374	1491	73	interest	interest	NOUN
ftr-374	1491	74	.	.	PUNCT
ftr-374	1492	1	also	also	ADV
ftr-374	1492	2	,	,	PUNCT
ftr-374	1492	3	there	there	PRON
ftr-374	1492	4	is	be	VERB
ftr-374	1492	5	no	no	DET
ftr-374	1492	6	book	book	NOUN
ftr-374	1492	7	/	/	SYM
ftr-374	1492	8	tax	tax	NOUN
ftr-374	1492	9	disparity	disparity	NOUN
ftr-374	1492	10	between	between	ADP
ftr-374	1492	11	a	a	DET
ftr-374	1492	12	’s	’s	NOUN
ftr-374	1492	13	and	and	CCONJ
ftr-374	1492	14	d	d	NOUN
ftr-374	1492	15	’s	’s	NOUN
ftr-374	1492	16	capital	capital	NOUN
ftr-374	1492	17	and	and	CCONJ
ftr-374	1492	18	tax	tax	NOUN
ftr-374	1492	19	accounts	account	NOUN
ftr-374	1492	20	.	.	PUNCT
ftr-374	1493	1	the	the	DET
ftr-374	1493	2	$	$	SYM
ftr-374	1493	3	60,000	60,000	NUM
ftr-374	1493	4	difference	difference	NOUN
ftr-374	1493	5	between	between	ADP
ftr-374	1493	6	the	the	DET
ftr-374	1493	7	partnership	partnership	NOUN
ftr-374	1493	8	’s	’s	PART
ftr-374	1493	9	capital	capital	NOUN
ftr-374	1493	10	account	account	NOUN
ftr-374	1493	11	and	and	CCONJ
ftr-374	1493	12	basis	basis	NOUN
ftr-374	1493	13	,	,	PUNCT
ftr-374	1493	14	and	and	CCONJ
ftr-374	1493	15	between	between	ADP
ftr-374	1493	16	the	the	DET
ftr-374	1493	17	sums	sum	NOUN
ftr-374	1493	18	of	of	ADP
ftr-374	1493	19	the	the	DET
ftr-374	1493	20	partners	partner	NOUN
ftr-374	1493	21	’	’	PART
ftr-374	1493	22	capital	capital	NOUN
ftr-374	1493	23	accounts	account	NOUN
ftr-374	1493	24	and	and	CCONJ
ftr-374	1493	25	bases	basis	NOUN
ftr-374	1493	26	,	,	PUNCT
ftr-374	1493	27	is	be	AUX
ftr-374	1493	28	attributable	attributable	ADJ
ftr-374	1493	29	to	to	ADP
ftr-374	1493	30	b	b	NOUN
ftr-374	1493	31	’s	’s	PART
ftr-374	1493	32	pre	pre	ADJ
ftr-374	1493	33	-	-	ADJ
ftr-374	1493	34	contribution	contribution	ADJ
ftr-374	1493	35	gain	gain	NOUN
ftr-374	1493	36	on	on	ADP
ftr-374	1493	37	gainacre	gainacre	NOUN
ftr-374	1493	38	and	and	CCONJ
ftr-374	1493	39	will	will	AUX
ftr-374	1493	40	be	be	AUX
ftr-374	1493	41	eliminated	eliminate	VERB
ftr-374	1493	42	on	on	ADP
ftr-374	1493	43	disposition	disposition	NOUN
ftr-374	1493	44	of	of	ADP
ftr-374	1493	45	gainacre	gainacre	NOUN
ftr-374	1493	46	.	.	PUNCT
ftr-374	1494	1	there	there	PRON
ftr-374	1494	2	are	be	VERB
ftr-374	1494	3	alternate	alternate	ADJ
ftr-374	1494	4	ways	way	NOUN
ftr-374	1494	5	to	to	PART
ftr-374	1494	6	apply	apply	VERB
ftr-374	1494	7	section	section	NOUN
ftr-374	1494	8	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1494	9	)	)	PUNCT
ftr-374	1494	10	to	to	PART
ftr-374	1494	11	mitigate	mitigate	VERB
ftr-374	1494	12	the	the	DET
ftr-374	1494	13	result	result	NOUN
ftr-374	1494	14	to	to	ADP
ftr-374	1494	15	d.	d.	PROPN
ftr-374	1494	16	first	first	ADV
ftr-374	1494	17	,	,	PUNCT
ftr-374	1494	18	as	as	SCONJ
ftr-374	1494	19	one	one	NUM
ftr-374	1494	20	commentator	commentator	NOUN
ftr-374	1494	21	has	have	AUX
ftr-374	1494	22	suggested	suggest	VERB
ftr-374	1494	23	,	,	PUNCT
ftr-374	1494	24	section	section	NOUN
ftr-374	1494	25	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1494	26	)	)	PUNCT
ftr-374	1494	27	might	might	AUX
ftr-374	1494	28	be	be	AUX
ftr-374	1494	29	broadly	broadly	ADV
ftr-374	1494	30	interpreted	interpret	VERB
ftr-374	1494	31	to	to	PART
ftr-374	1494	32	apply	apply	VERB
ftr-374	1494	33	the	the	DET
ftr-374	1494	34	fair	fair	ADJ
ftr-374	1494	35	market	market	NOUN
ftr-374	1494	36	value	value	NOUN
ftr-374	1494	37	limitation	limitation	NOUN
ftr-374	1494	38	to	to	PART
ftr-374	1494	39	basis	basis	VERB
ftr-374	1494	40	to	to	ADP
ftr-374	1494	41	a	a	DET
ftr-374	1494	42	transferee	transferee	NOUN
ftr-374	1494	43	partner	partner	NOUN
ftr-374	1494	44	as	as	ADP
ftr-374	1494	45	of	of	ADP
ftr-374	1494	46	the	the	DET
ftr-374	1494	47	date	date	NOUN
ftr-374	1494	48	of	of	ADP
ftr-374	1494	49	the	the	DET
ftr-374	1494	50	transferee	transferee	NOUN
ftr-374	1494	51	’s	’s	PART
ftr-374	1494	52	acquisition	acquisition	NOUN
ftr-374	1494	53	of	of	ADP
ftr-374	1494	54	the	the	DET
ftr-374	1494	55	partnership	partnership	NOUN
ftr-374	1494	56	interest.251	interest.251	NOUN
ftr-374	1494	57	in	in	ADP
ftr-374	1494	58	this	this	DET
ftr-374	1494	59	case	case	NOUN
ftr-374	1494	60	,	,	PUNCT
ftr-374	1494	61	as	as	ADP
ftr-374	1494	62	to	to	ADP
ftr-374	1494	63	d	d	PROPN
ftr-374	1494	64	,	,	PUNCT
ftr-374	1494	65	the	the	DET
ftr-374	1494	66	basis	basis	NOUN
ftr-374	1494	67	of	of	ADP
ftr-374	1494	68	lossacre	lossacre	NOUN
ftr-374	1494	69	would	would	AUX
ftr-374	1494	70	be	be	AUX
ftr-374	1494	71	treated	treat	VERB
ftr-374	1494	72	as	as	ADP
ftr-374	1494	73	$	$	SYM
ftr-374	1494	74	115,000	115,000	NUM
ftr-374	1494	75	,	,	PUNCT
ftr-374	1494	76	its	its	PRON
ftr-374	1494	77	fair	fair	ADJ
ftr-374	1494	78	market	market	NOUN
ftr-374	1494	79	value	value	NOUN
ftr-374	1494	80	on	on	ADP
ftr-374	1494	81	the	the	DET
ftr-374	1494	82	date	date	NOUN
ftr-374	1494	83	of	of	ADP
ftr-374	1494	84	d	d	PROPN
ftr-374	1494	85	’s	’s	PART
ftr-374	1494	86	acquisition	acquisition	NOUN
ftr-374	1494	87	from	from	ADP
ftr-374	1494	88	c	c	PROPN
ftr-374	1494	89	,	,	PUNCT
ftr-374	1494	90	the	the	DET
ftr-374	1494	91	contributing	contribute	VERB
ftr-374	1494	92	partner	partner	NOUN
ftr-374	1494	93	.	.	PUNCT
ftr-374	1495	1	a	a	DET
ftr-374	1495	2	’s	’s	NOUN
ftr-374	1495	3	and	and	CCONJ
ftr-374	1495	4	b	b	NOUN
ftr-374	1495	5	’s	’s	NOUN
ftr-374	1495	6	bases	basis	NOUN
ftr-374	1495	7	in	in	ADP
ftr-374	1495	8	lossacre	lossacre	NOUN
ftr-374	1495	9	would	would	AUX
ftr-374	1495	10	be	be	AUX
ftr-374	1495	11	treated	treat	VERB
ftr-374	1495	12	as	as	ADP
ftr-374	1495	13	$	$	SYM
ftr-374	1495	14	100,000	100,000	NUM
ftr-374	1495	15	,	,	PUNCT
ftr-374	1495	16	the	the	DET
ftr-374	1495	17	value	value	NOUN
ftr-374	1495	18	of	of	ADP
ftr-374	1495	19	lossacre	lossacre	NOUN
ftr-374	1495	20	on	on	ADP
ftr-374	1495	21	the	the	DET
ftr-374	1495	22	date	date	NOUN
ftr-374	1495	23	of	of	ADP
ftr-374	1495	24	its	its	PRON
ftr-374	1495	25	contribution	contribution	NOUN
ftr-374	1495	26	.	.	PUNCT
ftr-374	1496	1	this	this	DET
ftr-374	1496	2	interpretation	interpretation	NOUN
ftr-374	1496	3	would	would	AUX
ftr-374	1496	4	result	result	VERB
ftr-374	1496	5	in	in	ADP
ftr-374	1496	6	recognition	recognition	NOUN
ftr-374	1496	7	of	of	ADP
ftr-374	1496	8	no	no	DET
ftr-374	1496	9	gain	gain	NOUN
ftr-374	1496	10	by	by	ADP
ftr-374	1496	11	d	d	PROPN
ftr-374	1496	12	on	on	ADP
ftr-374	1496	13	sale	sale	NOUN
ftr-374	1496	14	of	of	ADP
ftr-374	1496	15	lossacre	lossacre	NOUN
ftr-374	1496	16	for	for	ADP
ftr-374	1496	17	$	$	SYM
ftr-374	1496	18	115,000	115,000	NUM
ftr-374	1496	19	,	,	PUNCT
ftr-374	1496	20	and	and	CCONJ
ftr-374	1496	21	recognition	recognition	NOUN
ftr-374	1496	22	of	of	ADP
ftr-374	1496	23	$	$	SYM
ftr-374	1496	24	5,000	5,000	NUM
ftr-374	1496	25	of	of	ADP
ftr-374	1496	26	gain	gain	NOUN
ftr-374	1496	27	by	by	ADP
ftr-374	1496	28	a	a	PRON
ftr-374	1496	29	and	and	CCONJ
ftr-374	1496	30	b.252	b.252	VERB
ftr-374	1496	31	the	the	DET
ftr-374	1496	32	resulting	result	VERB
ftr-374	1496	33	partnership	partnership	NOUN
ftr-374	1496	34	capital	capital	NOUN
ftr-374	1496	35	account	account	NOUN
ftr-374	1496	36	would	would	AUX
ftr-374	1496	37	be	be	AUX
ftr-374	1496	38	as	as	SCONJ
ftr-374	1496	39	follows	follow	VERB
ftr-374	1496	40	:	:	PUNCT
ftr-374	1497	1	251	251	NUM
ftr-374	1497	2	.	.	PUNCT
ftr-374	1497	3	rachuba	rachuba	PROPN
ftr-374	1497	4	,	,	PUNCT
ftr-374	1497	5	supra	supra	PROPN
ftr-374	1497	6	note	note	NOUN
ftr-374	1497	7	203	203	NUM
ftr-374	1497	8	,	,	PUNCT
ftr-374	1497	9	at	at	ADP
ftr-374	1497	10	1573	1573	NUM
ftr-374	1497	11	252	252	NUM
ftr-374	1497	12	.	.	PUNCT
ftr-374	1497	13	sale	sale	NOUN
ftr-374	1497	14	for	for	ADP
ftr-374	1497	15	$	$	SYM
ftr-374	1497	16	115,000	115,000	NUM
ftr-374	1497	17	of	of	ADP
ftr-374	1497	18	the	the	DET
ftr-374	1497	19	property	property	NOUN
ftr-374	1497	20	with	with	ADP
ftr-374	1497	21	a	a	DET
ftr-374	1497	22	$	$	SYM
ftr-374	1497	23	100,000	100,000	NUM
ftr-374	1497	24	basis	basis	NOUN
ftr-374	1497	25	results	result	NOUN
ftr-374	1497	26	in	in	ADP
ftr-374	1497	27	$	$	SYM
ftr-374	1497	28	15,000	15,000	NUM
ftr-374	1497	29	of	of	ADP
ftr-374	1497	30	gain	gain	NOUN
ftr-374	1497	31	.	.	PUNCT
ftr-374	1498	1	a	a	DET
ftr-374	1498	2	’s	’s	NOUN
ftr-374	1498	3	and	and	CCONJ
ftr-374	1498	4	b	b	X
ftr-374	1498	5	’s	’s	ADJ
ftr-374	1498	6	one	one	NUM
ftr-374	1498	7	-	-	PUNCT
ftr-374	1498	8	third	third	NOUN
ftr-374	1498	9	share	share	NOUN
ftr-374	1498	10	is	be	AUX
ftr-374	1498	11	$	$	SYM
ftr-374	1498	12	5,000	5,000	NUM
ftr-374	1498	13	each	each	PRON
ftr-374	1498	14	.	.	PUNCT
ftr-374	1499	1	d	d	X
ftr-374	1499	2	’s	’s	ADJ
ftr-374	1499	3	share	share	NOUN
ftr-374	1499	4	of	of	ADP
ftr-374	1499	5	this	this	DET
ftr-374	1499	6	gain	gain	NOUN
ftr-374	1499	7	is	be	AUX
ftr-374	1499	8	ignored	ignore	VERB
ftr-374	1499	9	because	because	SCONJ
ftr-374	1499	10	d	d	NOUN
ftr-374	1499	11	is	be	AUX
ftr-374	1499	12	treated	treat	VERB
ftr-374	1499	13	as	as	ADP
ftr-374	1499	14	having	have	VERB
ftr-374	1499	15	a	a	DET
ftr-374	1499	16	$	$	SYM
ftr-374	1499	17	115,000	115,000	NUM
ftr-374	1499	18	basis	basis	NOUN
ftr-374	1499	19	in	in	ADP
ftr-374	1499	20	blackacre	blackacre	NOUN
ftr-374	1499	21	,	,	PUNCT
ftr-374	1499	22	which	which	PRON
ftr-374	1499	23	results	result	VERB
ftr-374	1499	24	in	in	ADP
ftr-374	1499	25	no	no	DET
ftr-374	1499	26	recognized	recognize	VERB
ftr-374	1499	27	gain	gain	NOUN
ftr-374	1499	28	.	.	PUNCT
ftr-374	1500	1	2009	2009	NUM
ftr-374	1500	2	]	]	PUNCT
ftr-374	1500	3	built	build	VERB
ftr-374	1500	4	-	-	PUNCT
ftr-374	1500	5	in	in	ADP
ftr-374	1500	6	gain	gain	NOUN
ftr-374	1500	7	and	and	CCONJ
ftr-374	1500	8	built	build	VERB
ftr-374	1500	9	-	-	PUNCT
ftr-374	1500	10	in	in	ADP
ftr-374	1500	11	loss	loss	NOUN
ftr-374	1500	12	681	681	NUM
ftr-374	1500	13	assets	asset	NOUN
ftr-374	1500	14	partners	partner	NOUN
ftr-374	1500	15	’	'	PUNCT
ftr-374	1500	16	capital	capital	NOUN
ftr-374	1500	17	accounts	account	NOUN
ftr-374	1500	18	book	book	NOUN
ftr-374	1500	19	value	value	NOUN
ftr-374	1500	20	basis	basis	NOUN
ftr-374	1500	21	book	book	NOUN
ftr-374	1500	22	value	value	NOUN
ftr-374	1500	23	basis	basis	NOUN
ftr-374	1500	24	cash	cash	NOUN
ftr-374	1500	25	$	$	SYM
ftr-374	1500	26	100,000	100,000	NUM
ftr-374	1500	27	$	$	SYM
ftr-374	1500	28	100,000	100,000	NUM
ftr-374	1500	29	a	a	DET
ftr-374	1500	30	$	$	SYM
ftr-374	1500	31	105,000	105,000	NUM
ftr-374	1500	32	$	$	SYM
ftr-374	1500	33	105,000	105,000	NUM
ftr-374	1500	34	gainacre	gainacre	VERB
ftr-374	1500	35	$	$	SYM
ftr-374	1500	36	100,000	100,000	NUM
ftr-374	1500	37	$	$	SYM
ftr-374	1500	38	40,000	40,000	NUM
ftr-374	1500	39	b	b	NOUN
ftr-374	1500	40	$	$	SYM
ftr-374	1500	41	105,000	105,000	NUM
ftr-374	1500	42	$	$	SYM
ftr-374	1500	43	45,000	45,000	NUM
ftr-374	1500	44	lossacre	lossacre	NOUN
ftr-374	1500	45	/	/	SYM
ftr-374	1500	46	cash	cash	NOUN
ftr-374	1500	47	$	$	SYM
ftr-374	1500	48	115,000	115,000	NUM
ftr-374	1500	49	$	$	SYM
ftr-374	1500	50	115,000	115,000	NUM
ftr-374	1500	51	d	d	NOUN
ftr-374	1500	52	$	$	SYM
ftr-374	1500	53	105,000	105,000	NUM
ftr-374	1500	54	$	$	SYM
ftr-374	1500	55	105,000	105,000	NUM
ftr-374	1500	56	$	$	SYM
ftr-374	1500	57	315,000	315,000	NUM
ftr-374	1500	58	$	$	SYM
ftr-374	1500	59	255,000	255,000	NUM
ftr-374	1500	60	$	$	SYM
ftr-374	1500	61	315,000	315,000	NUM
ftr-374	1500	62	$	$	SYM
ftr-374	1500	63	255,000	255,000	NUM
ftr-374	1500	64	this	this	DET
ftr-374	1500	65	approach	approach	NOUN
ftr-374	1500	66	is	be	AUX
ftr-374	1500	67	no	no	ADV
ftr-374	1500	68	different	different	ADJ
ftr-374	1500	69	than	than	ADP
ftr-374	1500	70	a	a	DET
ftr-374	1500	71	section	section	NOUN
ftr-374	1500	72	754	754	NUM
ftr-374	1500	73	election	election	NOUN
ftr-374	1500	74	that	that	PRON
ftr-374	1500	75	increases	increase	VERB
ftr-374	1500	76	the	the	DET
ftr-374	1500	77	partnership	partnership	NOUN
ftr-374	1500	78	’s	’s	PART
ftr-374	1500	79	basis	basis	NOUN
ftr-374	1500	80	in	in	ADP
ftr-374	1500	81	lossacre	lossacre	NOUN
ftr-374	1500	82	on	on	ADP
ftr-374	1500	83	behalf	behalf	NOUN
ftr-374	1500	84	of	of	ADP
ftr-374	1500	85	d.	d.	PROPN
ftr-374	1500	86	it	it	PRON
ftr-374	1500	87	avoids	avoid	VERB
ftr-374	1500	88	the	the	DET
ftr-374	1500	89	inconvenience	inconvenience	NOUN
ftr-374	1500	90	and	and	CCONJ
ftr-374	1500	91	complexities	complexity	NOUN
ftr-374	1500	92	of	of	ADP
ftr-374	1500	93	an	an	DET
ftr-374	1500	94	irrevocable	irrevocable	ADJ
ftr-374	1500	95	section	section	NOUN
ftr-374	1500	96	754	754	NUM
ftr-374	1500	97	election	election	NOUN
ftr-374	1500	98	that	that	PRON
ftr-374	1500	99	might	might	AUX
ftr-374	1500	100	produce	produce	VERB
ftr-374	1500	101	adverse	adverse	ADJ
ftr-374	1500	102	results	result	NOUN
ftr-374	1500	103	in	in	ADP
ftr-374	1500	104	other	other	ADJ
ftr-374	1500	105	contexts	contexts	NOUN
ftr-374	1500	106	.	.	PUNCT
ftr-374	1501	1	the	the	DET
ftr-374	1501	2	approach	approach	NOUN
ftr-374	1501	3	balances	balance	VERB
ftr-374	1501	4	the	the	DET
ftr-374	1501	5	partnership	partnership	NOUN
ftr-374	1501	6	capital	capital	NOUN
ftr-374	1501	7	accounts	account	NOUN
ftr-374	1501	8	and	and	CCONJ
ftr-374	1501	9	requires	require	VERB
ftr-374	1501	10	the	the	DET
ftr-374	1501	11	continuing	continue	VERB
ftr-374	1501	12	partners	partner	NOUN
ftr-374	1501	13	to	to	PART
ftr-374	1501	14	recognize	recognize	VERB
ftr-374	1501	15	their	their	PRON
ftr-374	1501	16	realized	realize	VERB
ftr-374	1501	17	gains	gain	NOUN
ftr-374	1501	18	.	.	PUNCT
ftr-374	1502	1	on	on	ADP
ftr-374	1502	2	the	the	DET
ftr-374	1502	3	negative	negative	ADJ
ftr-374	1502	4	side	side	NOUN
ftr-374	1502	5	,	,	PUNCT
ftr-374	1502	6	this	this	DET
ftr-374	1502	7	approach	approach	NOUN
ftr-374	1502	8	creates	create	VERB
ftr-374	1502	9	notional	notional	ADJ
ftr-374	1502	10	partnership	partnership	NOUN
ftr-374	1502	11	tax	tax	NOUN
ftr-374	1502	12	gains	gain	NOUN
ftr-374	1502	13	where	where	SCONJ
ftr-374	1502	14	none	none	NOUN
ftr-374	1502	15	are	be	AUX
ftr-374	1502	16	recognized	recognize	VERB
ftr-374	1502	17	within	within	ADP
ftr-374	1502	18	the	the	DET
ftr-374	1502	19	partnership	partnership	NOUN
ftr-374	1502	20	.	.	PUNCT
ftr-374	1503	1	the	the	DET
ftr-374	1503	2	approach	approach	NOUN
ftr-374	1503	3	also	also	ADV
ftr-374	1503	4	requires	require	VERB
ftr-374	1503	5	an	an	DET
ftr-374	1503	6	application	application	NOUN
ftr-374	1503	7	of	of	ADP
ftr-374	1503	8	the	the	DET
ftr-374	1503	9	statute	statute	NOUN
ftr-374	1503	10	in	in	ADP
ftr-374	1503	11	a	a	DET
ftr-374	1503	12	manner	manner	NOUN
ftr-374	1503	13	that	that	PRON
ftr-374	1503	14	is	be	AUX
ftr-374	1503	15	outside	outside	ADP
ftr-374	1503	16	the	the	DET
ftr-374	1503	17	statutory	statutory	ADJ
ftr-374	1503	18	language	language	NOUN
ftr-374	1503	19	.	.	PUNCT
ftr-374	1504	1	the	the	DET
ftr-374	1504	2	regulatory	regulatory	ADJ
ftr-374	1504	3	authorization	authorization	NOUN
ftr-374	1504	4	in	in	ADP
ftr-374	1504	5	section	section	NOUN
ftr-374	1504	6	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1504	7	)	)	PUNCT
ftr-374	1504	8	,	,	PUNCT
ftr-374	1504	9	however	however	ADV
ftr-374	1504	10	,	,	PUNCT
ftr-374	1504	11	would	would	AUX
ftr-374	1504	12	allow	allow	VERB
ftr-374	1504	13	treasury	treasury	NOUN
ftr-374	1504	14	to	to	PART
ftr-374	1504	15	promulgate	promulgate	VERB
ftr-374	1504	16	regulations	regulation	NOUN
ftr-374	1504	17	to	to	PART
ftr-374	1504	18	mandate	mandate	VERB
ftr-374	1504	19	this	this	DET
ftr-374	1504	20	approach	approach	NOUN
ftr-374	1504	21	.	.	PUNCT
ftr-374	1505	1	an	an	DET
ftr-374	1505	2	alternative	alternative	ADJ
ftr-374	1505	3	approach	approach	NOUN
ftr-374	1505	4	would	would	AUX
ftr-374	1505	5	recognize	recognize	VERB
ftr-374	1505	6	that	that	SCONJ
ftr-374	1505	7	,	,	PUNCT
ftr-374	1505	8	by	by	ADP
ftr-374	1505	9	its	its	PRON
ftr-374	1505	10	terms	term	NOUN
ftr-374	1505	11	,	,	PUNCT
ftr-374	1505	12	section	section	NOUN
ftr-374	1505	13	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1505	14	)	)	PUNCT
ftr-374	1505	15	applies	apply	VERB
ftr-374	1505	16	to	to	PART
ftr-374	1505	17	determine	determine	VERB
ftr-374	1505	18	items	item	NOUN
ftr-374	1505	19	allocated	allocate	VERB
ftr-374	1505	20	to	to	ADP
ftr-374	1505	21	other	other	ADJ
ftr-374	1505	22	partners	partner	NOUN
ftr-374	1505	23	by	by	ADP
ftr-374	1505	24	treating	treat	VERB
ftr-374	1505	25	the	the	DET
ftr-374	1505	26	basis	basis	NOUN
ftr-374	1505	27	of	of	ADP
ftr-374	1505	28	contributed	contribute	VERB
ftr-374	1505	29	built	build	VERB
ftr-374	1505	30	-	-	PUNCT
ftr-374	1505	31	in	in	ADP
ftr-374	1505	32	loss	loss	NOUN
ftr-374	1505	33	property	property	NOUN
ftr-374	1505	34	as	as	ADP
ftr-374	1505	35	fair	fair	ADJ
ftr-374	1505	36	market	market	NOUN
ftr-374	1505	37	value	value	NOUN
ftr-374	1505	38	on	on	ADP
ftr-374	1505	39	the	the	DET
ftr-374	1505	40	date	date	NOUN
ftr-374	1505	41	of	of	ADP
ftr-374	1505	42	contribution	contribution	NOUN
ftr-374	1505	43	,	,	PUNCT
ftr-374	1505	44	but	but	CCONJ
ftr-374	1505	45	does	do	AUX
ftr-374	1505	46	not	not	PART
ftr-374	1505	47	operate	operate	VERB
ftr-374	1505	48	to	to	PART
ftr-374	1505	49	create	create	VERB
ftr-374	1505	50	notional	notional	ADJ
ftr-374	1505	51	tax	tax	NOUN
ftr-374	1505	52	gain.253	gain.253	NOUN
ftr-374	1505	53	section	section	NOUN
ftr-374	1505	54	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1505	55	)	)	PUNCT
ftr-374	1505	56	thus	thus	ADV
ftr-374	1505	57	may	may	AUX
ftr-374	1505	58	be	be	AUX
ftr-374	1505	59	applied	apply	VERB
ftr-374	1505	60	as	as	ADP
ftr-374	1505	61	a	a	DET
ftr-374	1505	62	limitation	limitation	NOUN
ftr-374	1505	63	on	on	ADP
ftr-374	1505	64	the	the	DET
ftr-374	1505	65	allocation	allocation	NOUN
ftr-374	1505	66	of	of	ADP
ftr-374	1505	67	partnership	partnership	NOUN
ftr-374	1505	68	tax	tax	NOUN
ftr-374	1505	69	items	item	NOUN
ftr-374	1505	70	.	.	PUNCT
ftr-374	1506	1	in	in	ADP
ftr-374	1506	2	other	other	ADJ
ftr-374	1506	3	words	word	NOUN
ftr-374	1506	4	,	,	PUNCT
ftr-374	1506	5	section	section	NOUN
ftr-374	1506	6	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1506	7	)	)	PUNCT
ftr-374	1506	8	could	could	AUX
ftr-374	1506	9	be	be	AUX
ftr-374	1506	10	applied	apply	VERB
ftr-374	1506	11	with	with	ADP
ftr-374	1506	12	a	a	DET
ftr-374	1506	13	ceiling	ceiling	NOUN
ftr-374	1506	14	rule	rule	NOUN
ftr-374	1506	15	.	.	PUNCT
ftr-374	1507	1	under	under	ADP
ftr-374	1507	2	this	this	DET
ftr-374	1507	3	approach	approach	NOUN
ftr-374	1507	4	,	,	PUNCT
ftr-374	1507	5	when	when	SCONJ
ftr-374	1507	6	the	the	DET
ftr-374	1507	7	abd	abd	PROPN
ftr-374	1507	8	partnership	partnership	NOUN
ftr-374	1507	9	sells	sell	VERB
ftr-374	1507	10	lossacre	lossacre	NOUN
ftr-374	1507	11	for	for	ADP
ftr-374	1507	12	$	$	SYM
ftr-374	1507	13	115,000	115,000	NUM
ftr-374	1507	14	and	and	CCONJ
ftr-374	1507	15	recognizes	recognize	VERB
ftr-374	1507	16	a	a	DET
ftr-374	1507	17	$	$	SYM
ftr-374	1507	18	15,000	15,000	NUM
ftr-374	1507	19	tax	tax	NOUN
ftr-374	1507	20	loss	loss	NOUN
ftr-374	1507	21	,	,	PUNCT
ftr-374	1507	22	if	if	SCONJ
ftr-374	1507	23	a	a	DET
ftr-374	1507	24	,	,	PUNCT
ftr-374	1507	25	b	b	NOUN
ftr-374	1507	26	,	,	PUNCT
ftr-374	1507	27	and	and	CCONJ
ftr-374	1507	28	d	d	NOUN
ftr-374	1507	29	,	,	PUNCT
ftr-374	1507	30	as	as	SCONJ
ftr-374	1507	31	other	other	ADJ
ftr-374	1507	32	partners	partner	NOUN
ftr-374	1507	33	,	,	PUNCT
ftr-374	1507	34	are	be	AUX
ftr-374	1507	35	treated	treat	VERB
ftr-374	1507	36	for	for	ADP
ftr-374	1507	37	purposes	purpose	NOUN
ftr-374	1507	38	of	of	ADP
ftr-374	1507	39	allocating	allocate	VERB
ftr-374	1507	40	the	the	DET
ftr-374	1507	41	loss	loss	NOUN
ftr-374	1507	42	as	as	ADP
ftr-374	1507	43	having	have	VERB
ftr-374	1507	44	a	a	DET
ftr-374	1507	45	basis	basis	NOUN
ftr-374	1507	46	of	of	ADP
ftr-374	1507	47	only	only	ADV
ftr-374	1507	48	$	$	SYM
ftr-374	1507	49	100,000	100,000	NUM
ftr-374	1507	50	in	in	ADP
ftr-374	1507	51	lossacre	lossacre	NOUN
ftr-374	1507	52	,	,	PUNCT
ftr-374	1507	53	no	no	DET
ftr-374	1507	54	loss	loss	NOUN
ftr-374	1507	55	is	be	AUX
ftr-374	1507	56	allocable	allocable	ADJ
ftr-374	1507	57	to	to	ADP
ftr-374	1507	58	any	any	PRON
ftr-374	1507	59	of	of	ADP
ftr-374	1507	60	them	they	PRON
ftr-374	1507	61	.	.	PUNCT
ftr-374	1508	1	the	the	DET
ftr-374	1508	2	loss	loss	NOUN
ftr-374	1508	3	,	,	PUNCT
ftr-374	1508	4	which	which	PRON
ftr-374	1508	5	is	be	AUX
ftr-374	1508	6	not	not	PART
ftr-374	1508	7	allocable	allocable	ADJ
ftr-374	1508	8	to	to	ADP
ftr-374	1508	9	any	any	DET
ftr-374	1508	10	partner	partner	NOUN
ftr-374	1508	11	,	,	PUNCT
ftr-374	1508	12	disappears	disappear	VERB
ftr-374	1508	13	.	.	PUNCT
ftr-374	1509	1	under	under	ADP
ftr-374	1509	2	this	this	DET
ftr-374	1509	3	approach	approach	NOUN
ftr-374	1509	4	,	,	PUNCT
ftr-374	1509	5	the	the	DET
ftr-374	1509	6	abd	abd	PROPN
ftr-374	1509	7	partnership	partnership	PROPN
ftr-374	1509	8	capital	capital	PROPN
ftr-374	1509	9	account	account	NOUN
ftr-374	1509	10	is	be	AUX
ftr-374	1509	11	as	as	SCONJ
ftr-374	1509	12	follows	follow	VERB
ftr-374	1509	13	:	:	PUNCT
ftr-374	1509	14	assets	asset	NOUN
ftr-374	1509	15	partners	partner	NOUN
ftr-374	1509	16	’	'	PUNCT
ftr-374	1509	17	capital	capital	NOUN
ftr-374	1509	18	accounts	account	NOUN
ftr-374	1509	19	book	book	NOUN
ftr-374	1509	20	value	value	NOUN
ftr-374	1509	21	basis	basis	NOUN
ftr-374	1509	22	book	book	NOUN
ftr-374	1509	23	value	value	NOUN
ftr-374	1509	24	basis	basis	NOUN
ftr-374	1509	25	cash	cash	NOUN
ftr-374	1509	26	$	$	SYM
ftr-374	1509	27	100,000	100,000	NUM
ftr-374	1509	28	$	$	SYM
ftr-374	1509	29	100,000	100,000	NUM
ftr-374	1509	30	a	a	DET
ftr-374	1509	31	$	$	SYM
ftr-374	1509	32	105,000	105,000	NUM
ftr-374	1509	33	$	$	SYM
ftr-374	1509	34	100,000	100,000	NUM
ftr-374	1509	35	gainacre	gainacre	VERB
ftr-374	1509	36	$	$	SYM
ftr-374	1509	37	100,000	100,000	NUM
ftr-374	1509	38	$	$	SYM
ftr-374	1509	39	40,000	40,000	NUM
ftr-374	1509	40	b	b	NOUN
ftr-374	1509	41	$	$	SYM
ftr-374	1509	42	105,000	105,000	NUM
ftr-374	1509	43	$	$	SYM
ftr-374	1509	44	40,000	40,000	NUM
ftr-374	1509	45	lossacre	lossacre	NOUN
ftr-374	1509	46	/	/	SYM
ftr-374	1509	47	cash	cash	NOUN
ftr-374	1509	48	$	$	SYM
ftr-374	1509	49	115,000	115,000	NUM
ftr-374	1509	50	$	$	SYM
ftr-374	1509	51	115,000	115,000	NUM
ftr-374	1509	52	d	d	NOUN
ftr-374	1509	53	$	$	SYM
ftr-374	1509	54	105,000	105,000	NUM
ftr-374	1509	55	$	$	SYM
ftr-374	1509	56	105,000	105,000	NUM
ftr-374	1509	57	$	$	SYM
ftr-374	1509	58	315,000	315,000	NUM
ftr-374	1509	59	$	$	SYM
ftr-374	1509	60	255,000	255,000	NUM
ftr-374	1509	61	$	$	SYM
ftr-374	1509	62	315,000	315,000	NUM
ftr-374	1509	63	$	$	SYM
ftr-374	1509	64	245,000	245,000	NUM
ftr-374	1509	65	253	253	NUM
ftr-374	1509	66	.	.	PUNCT
ftr-374	1510	1	this	this	DET
ftr-374	1510	2	interpretation	interpretation	NOUN
ftr-374	1510	3	is	be	AUX
ftr-374	1510	4	consistent	consistent	ADJ
ftr-374	1510	5	with	with	ADP
ftr-374	1510	6	the	the	DET
ftr-374	1510	7	assertion	assertion	NOUN
ftr-374	1510	8	in	in	ADP
ftr-374	1510	9	the	the	DET
ftr-374	1510	10	text	text	NOUN
ftr-374	1510	11	supra	supra	NOUN
ftr-374	1510	12	,	,	PUNCT
ftr-374	1510	13	surrounding	surround	VERB
ftr-374	1510	14	note	note	NOUN
ftr-374	1510	15	202	202	NUM
ftr-374	1510	16	,	,	PUNCT
ftr-374	1510	17	that	that	SCONJ
ftr-374	1510	18	§	§	PROPN
ftr-374	1510	19	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-374	1510	20	)	)	PUNCT
ftr-374	1510	21	should	should	AUX
ftr-374	1510	22	not	not	PART
ftr-374	1510	23	be	be	AUX
ftr-374	1510	24	interpreted	interpret	VERB
ftr-374	1510	25	as	as	ADP
ftr-374	1510	26	creating	create	VERB
ftr-374	1510	27	nominal	nominal	ADJ
ftr-374	1510	28	tax	tax	NOUN
ftr-374	1510	29	gain	gain	NOUN
ftr-374	1510	30	where	where	SCONJ
ftr-374	1510	31	none	none	NOUN
ftr-374	1510	32	is	be	AUX
ftr-374	1510	33	recognized	recognize	VERB
ftr-374	1510	34	by	by	ADP
ftr-374	1510	35	the	the	DET
ftr-374	1510	36	partnership	partnership	NOUN
ftr-374	1510	37	.	.	PUNCT
ftr-374	1511	1	682	682	NUM
ftr-374	1511	2	florida	florida	PROPN
ftr-374	1511	3	tax	tax	NOUN
ftr-374	1511	4	review	review	NOUN
ftr-374	1511	5	[	[	X
ftr-374	1511	6	vol	vol	NOUN
ftr-374	1511	7	.	.	PUNCT
ftr-374	1512	1	9:6	9:6	NUM
ftr-374	1512	2	the	the	DET
ftr-374	1512	3	disparity	disparity	NOUN
ftr-374	1512	4	between	between	ADP
ftr-374	1512	5	the	the	DET
ftr-374	1512	6	inside	inside	PROPN
ftr-374	1512	7	partnership	partnership	NOUN
ftr-374	1512	8	basis	basis	NOUN
ftr-374	1512	9	and	and	CCONJ
ftr-374	1512	10	the	the	DET
ftr-374	1512	11	sum	sum	NOUN
ftr-374	1512	12	of	of	ADP
ftr-374	1512	13	the	the	DET
ftr-374	1512	14	partners	partner	NOUN
ftr-374	1512	15	’	'	PUNCT
ftr-374	1512	16	outside	outside	ADJ
ftr-374	1512	17	bases	basis	NOUN
ftr-374	1512	18	is	be	AUX
ftr-374	1512	19	attributable	attributable	ADJ
ftr-374	1512	20	to	to	ADP
ftr-374	1512	21	the	the	DET
ftr-374	1512	22	$	$	SYM
ftr-374	1512	23	10,000	10,000	NUM
ftr-374	1512	24	book	book	NOUN
ftr-374	1512	25	gain	gain	NOUN
ftr-374	1512	26	realized	realize	VERB
ftr-374	1512	27	by	by	ADP
ftr-374	1512	28	a	a	PRON
ftr-374	1512	29	and	and	CCONJ
ftr-374	1512	30	b	b	NOUN
ftr-374	1512	31	,	,	PUNCT
ftr-374	1512	32	but	but	CCONJ
ftr-374	1512	33	not	not	PART
ftr-374	1512	34	recognized	recognize	VERB
ftr-374	1512	35	.	.	PUNCT
ftr-374	1513	1	the	the	DET
ftr-374	1513	2	gain	gain	NOUN
ftr-374	1513	3	will	will	AUX
ftr-374	1513	4	be	be	AUX
ftr-374	1513	5	reflected	reflect	VERB
ftr-374	1513	6	in	in	ADP
ftr-374	1513	7	taxable	taxable	ADJ
ftr-374	1513	8	income	income	NOUN
ftr-374	1513	9	on	on	ADP
ftr-374	1513	10	a	a	DET
ftr-374	1513	11	disposition	disposition	NOUN
ftr-374	1513	12	of	of	ADP
ftr-374	1513	13	a	a	DET
ftr-374	1513	14	’s	’s	NOUN
ftr-374	1513	15	and	and	CCONJ
ftr-374	1513	16	b	b	NOUN
ftr-374	1513	17	’s	’s	NOUN
ftr-374	1513	18	partnership	partnership	NOUN
ftr-374	1513	19	interests	interest	NOUN
ftr-374	1513	20	.	.	PUNCT
ftr-374	1514	1	the	the	DET
ftr-374	1514	2	best	good	ADJ
ftr-374	1514	3	interpretation	interpretation	NOUN
ftr-374	1514	4	is	be	AUX
ftr-374	1514	5	the	the	DET
ftr-374	1514	6	strict	strict	ADJ
ftr-374	1514	7	application	application	NOUN
ftr-374	1514	8	of	of	ADP
ftr-374	1514	9	section	section	NOUN
ftr-374	1514	10	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1514	11	)	)	PUNCT
ftr-374	1514	12	to	to	ADP
ftr-374	1514	13	all	all	DET
ftr-374	1514	14	partners	partner	NOUN
ftr-374	1514	15	,	,	PUNCT
ftr-374	1514	16	limiting	limit	VERB
ftr-374	1514	17	the	the	DET
ftr-374	1514	18	basis	basis	NOUN
ftr-374	1514	19	of	of	ADP
ftr-374	1514	20	contributed	contribute	VERB
ftr-374	1514	21	property	property	NOUN
ftr-374	1514	22	to	to	ADP
ftr-374	1514	23	fair	fair	ADJ
ftr-374	1514	24	market	market	NOUN
ftr-374	1514	25	value	value	NOUN
ftr-374	1514	26	at	at	ADP
ftr-374	1514	27	the	the	DET
ftr-374	1514	28	date	date	NOUN
ftr-374	1514	29	of	of	ADP
ftr-374	1514	30	contribution	contribution	NOUN
ftr-374	1514	31	,	,	PUNCT
ftr-374	1514	32	with	with	ADP
ftr-374	1514	33	the	the	DET
ftr-374	1514	34	adjustments	adjustment	NOUN
ftr-374	1514	35	allowed	allow	VERB
ftr-374	1514	36	under	under	ADP
ftr-374	1514	37	section	section	NOUN
ftr-374	1514	38	743(b	743(b	PROPN
ftr-374	1514	39	)	)	PUNCT
ftr-374	1514	40	with	with	ADP
ftr-374	1514	41	a	a	DET
ftr-374	1514	42	section	section	NOUN
ftr-374	1514	43	754	754	NUM
ftr-374	1514	44	election	election	NOUN
ftr-374	1514	45	to	to	PART
ftr-374	1514	46	avoid	avoid	VERB
ftr-374	1514	47	recognition	recognition	NOUN
ftr-374	1514	48	by	by	ADP
ftr-374	1514	49	a	a	DET
ftr-374	1514	50	transferee	transferee	PROPN
ftr-374	1514	51	partner	partner	NOUN
ftr-374	1514	52	.	.	PUNCT
ftr-374	1515	1	since	since	SCONJ
ftr-374	1515	2	book	book	NOUN
ftr-374	1515	3	/	/	SYM
ftr-374	1515	4	tax	tax	NOUN
ftr-374	1515	5	differences	difference	NOUN
ftr-374	1515	6	can	can	AUX
ftr-374	1515	7	be	be	AUX
ftr-374	1515	8	eliminated	eliminate	VERB
ftr-374	1515	9	through	through	ADP
ftr-374	1515	10	a	a	DET
ftr-374	1515	11	section	section	NOUN
ftr-374	1515	12	754	754	NUM
ftr-374	1515	13	election	election	NOUN
ftr-374	1515	14	(	(	PUNCT
ftr-374	1515	15	as	as	SCONJ
ftr-374	1515	16	properly	properly	ADV
ftr-374	1515	17	applied	apply	VERB
ftr-374	1515	18	by	by	ADP
ftr-374	1515	19	taking	take	VERB
ftr-374	1515	20	into	into	ADP
ftr-374	1515	21	account	account	NOUN
ftr-374	1515	22	section	section	NOUN
ftr-374	1515	23	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1515	24	)	)	PUNCT
ftr-374	1515	25	)	)	PUNCT
ftr-374	1515	26	,	,	PUNCT
ftr-374	1515	27	there	there	PRON
ftr-374	1515	28	is	be	VERB
ftr-374	1515	29	no	no	DET
ftr-374	1515	30	reason	reason	NOUN
ftr-374	1515	31	to	to	PART
ftr-374	1515	32	develop	develop	VERB
ftr-374	1515	33	a	a	DET
ftr-374	1515	34	convoluted	convoluted	ADJ
ftr-374	1515	35	application	application	NOUN
ftr-374	1515	36	of	of	ADP
ftr-374	1515	37	section	section	NOUN
ftr-374	1515	38	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1515	39	)	)	PUNCT
ftr-374	1515	40	in	in	ADP
ftr-374	1515	41	order	order	NOUN
ftr-374	1515	42	to	to	PART
ftr-374	1515	43	avoid	avoid	VERB
ftr-374	1515	44	the	the	DET
ftr-374	1515	45	mis	mis	NOUN
ftr-374	1515	46	-	-	NOUN
ftr-374	1515	47	match	match	NOUN
ftr-374	1515	48	between	between	ADP
ftr-374	1515	49	book	book	NOUN
ftr-374	1515	50	and	and	CCONJ
ftr-374	1515	51	tax	tax	NOUN
ftr-374	1515	52	losses	loss	NOUN
ftr-374	1515	53	.	.	PUNCT
ftr-374	1516	1	g.	g.	NOUN
ftr-374	1516	2	post	post	ADJ
ftr-374	1516	3	-	-	ADJ
ftr-374	1516	4	contribution	contribution	NOUN
ftr-374	1516	5	depreciation	depreciation	NOUN
ftr-374	1516	6	of	of	ADP
ftr-374	1516	7	built	build	VERB
ftr-374	1516	8	-	-	PUNCT
ftr-374	1516	9	in	in	ADP
ftr-374	1516	10	loss	loss	NOUN
ftr-374	1516	11	property	property	NOUN
ftr-374	1516	12	and	and	CCONJ
ftr-374	1516	13	a	a	DET
ftr-374	1516	14	transfer	transfer	NOUN
ftr-374	1516	15	of	of	ADP
ftr-374	1516	16	the	the	DET
ftr-374	1516	17	contributor	contributor	NOUN
ftr-374	1516	18	’s	’s	PART
ftr-374	1516	19	interest	interest	NOUN
ftr-374	1516	20	literal	literal	ADJ
ftr-374	1516	21	application	application	NOUN
ftr-374	1516	22	of	of	ADP
ftr-374	1516	23	section	section	NOUN
ftr-374	1516	24	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1516	25	)	)	PUNCT
ftr-374	1516	26	and	and	CCONJ
ftr-374	1516	27	relying	rely	VERB
ftr-374	1516	28	on	on	ADP
ftr-374	1516	29	section	section	NOUN
ftr-374	1516	30	743(b	743(b	PROPN
ftr-374	1516	31	)	)	PUNCT
ftr-374	1516	32	adjustments	adjustment	NOUN
ftr-374	1516	33	as	as	SCONJ
ftr-374	1516	34	determined	determine	VERB
ftr-374	1516	35	by	by	ADP
ftr-374	1516	36	taking	take	VERB
ftr-374	1516	37	section	section	NOUN
ftr-374	1516	38	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1516	39	)	)	PUNCT
ftr-374	1516	40	into	into	ADP
ftr-374	1516	41	account	account	NOUN
ftr-374	1516	42	also	also	ADV
ftr-374	1516	43	works	work	VERB
ftr-374	1516	44	when	when	SCONJ
ftr-374	1516	45	contributed	contribute	VERB
ftr-374	1516	46	built	build	VERB
ftr-374	1516	47	-	-	PUNCT
ftr-374	1516	48	in	in	ADP
ftr-374	1516	49	gain	gain	NOUN
ftr-374	1516	50	loss	loss	NOUN
ftr-374	1516	51	has	have	AUX
ftr-374	1516	52	declined	decline	VERB
ftr-374	1516	53	in	in	ADP
ftr-374	1516	54	value	value	NOUN
ftr-374	1516	55	after	after	ADP
ftr-374	1516	56	the	the	DET
ftr-374	1516	57	date	date	NOUN
ftr-374	1516	58	of	of	ADP
ftr-374	1516	59	the	the	DET
ftr-374	1516	60	contribution	contribution	NOUN
ftr-374	1516	61	.	.	PUNCT
ftr-374	1517	1	example	example	NOUN
ftr-374	1517	2	21	21	NUM
ftr-374	1517	3	again	again	ADV
ftr-374	1517	4	go	go	VERB
ftr-374	1517	5	back	back	ADV
ftr-374	1517	6	to	to	ADP
ftr-374	1517	7	the	the	DET
ftr-374	1517	8	partnership	partnership	NOUN
ftr-374	1517	9	in	in	ADP
ftr-374	1517	10	example	example	NOUN
ftr-374	1517	11	15a	15a	NOUN
ftr-374	1517	12	.	.	PUNCT
ftr-374	1518	1	assets	asset	NOUN
ftr-374	1518	2	partners	partner	NOUN
ftr-374	1518	3	’	'	PUNCT
ftr-374	1518	4	capital	capital	NOUN
ftr-374	1518	5	accounts	account	NOUN
ftr-374	1518	6	book	book	NOUN
ftr-374	1518	7	value	value	NOUN
ftr-374	1518	8	basis	basis	NOUN
ftr-374	1518	9	book	book	NOUN
ftr-374	1518	10	value	value	NOUN
ftr-374	1518	11	basis	basis	NOUN
ftr-374	1518	12	cash	cash	NOUN
ftr-374	1518	13	$	$	SYM
ftr-374	1518	14	100,000	100,000	NUM
ftr-374	1518	15	$	$	SYM
ftr-374	1518	16	100,000	100,000	NUM
ftr-374	1518	17	a	a	DET
ftr-374	1518	18	$	$	SYM
ftr-374	1518	19	100,000	100,000	NUM
ftr-374	1518	20	$	$	SYM
ftr-374	1518	21	100,000	100,000	NUM
ftr-374	1518	22	gainacre	gainacre	VERB
ftr-374	1518	23	$	$	SYM
ftr-374	1518	24	100,000	100,000	NUM
ftr-374	1518	25	$	$	SYM
ftr-374	1518	26	40,000	40,000	NUM
ftr-374	1518	27	b	b	NUM
ftr-374	1518	28	$	$	SYM
ftr-374	1518	29	100,000	100,000	NUM
ftr-374	1518	30	$	$	SYM
ftr-374	1518	31	40,000	40,000	NUM
ftr-374	1518	32	lossacre	lossacre	ADJ
ftr-374	1518	33	$	$	SYM
ftr-374	1518	34	100,000	100,000	NUM
ftr-374	1518	35	$	$	SYM
ftr-374	1518	36	130,000	130,000	NUM
ftr-374	1518	37	c	c	NOUN
ftr-374	1518	38	$	$	SYM
ftr-374	1518	39	100,000	100,000	NUM
ftr-374	1518	40	$	$	SYM
ftr-374	1518	41	130,000	130,000	NUM
ftr-374	1518	42	$	$	SYM
ftr-374	1518	43	300,000	300,000	NUM
ftr-374	1518	44	$	$	SYM
ftr-374	1518	45	270,000	270,000	NUM
ftr-374	1518	46	$	$	SYM
ftr-374	1518	47	300,000	300,000	NUM
ftr-374	1518	48	$	$	SYM
ftr-374	1518	49	270,000	270,000	NUM
ftr-374	1518	50	now	now	ADV
ftr-374	1518	51	suppose	suppose	VERB
ftr-374	1518	52	that	that	SCONJ
ftr-374	1518	53	the	the	DET
ftr-374	1518	54	value	value	NOUN
ftr-374	1518	55	of	of	ADP
ftr-374	1518	56	lossacre	lossacre	NOUN
ftr-374	1518	57	has	have	AUX
ftr-374	1518	58	declined	decline	VERB
ftr-374	1518	59	to	to	ADP
ftr-374	1518	60	$	$	SYM
ftr-374	1518	61	85,000	85,000	NUM
ftr-374	1518	62	,	,	PUNCT
ftr-374	1518	63	and	and	CCONJ
ftr-374	1518	64	c	c	PROPN
ftr-374	1518	65	sells	sell	VERB
ftr-374	1518	66	c	c	PROPN
ftr-374	1518	67	’s	’s	NOUN
ftr-374	1518	68	partnership	partnership	NOUN
ftr-374	1518	69	interest	interest	NOUN
ftr-374	1518	70	to	to	ADP
ftr-374	1518	71	d	d	PROPN
ftr-374	1518	72	for	for	ADP
ftr-374	1518	73	$	$	SYM
ftr-374	1518	74	95,000	95,000	NUM
ftr-374	1518	75	.	.	PUNCT
ftr-374	1519	1	c	c	PROPN
ftr-374	1519	2	recognizes	recognize	VERB
ftr-374	1519	3	a	a	DET
ftr-374	1519	4	loss	loss	NOUN
ftr-374	1519	5	of	of	ADP
ftr-374	1519	6	$	$	SYM
ftr-374	1519	7	35,000.254	35,000.254	NUM
ftr-374	1519	8	absent	absent	ADJ
ftr-374	1519	9	a	a	DET
ftr-374	1519	10	section	section	NOUN
ftr-374	1519	11	754	754	NUM
ftr-374	1519	12	election	election	NOUN
ftr-374	1519	13	,	,	PUNCT
ftr-374	1519	14	the	the	DET
ftr-374	1519	15	partnership	partnership	NOUN
ftr-374	1519	16	’s	’s	PART
ftr-374	1519	17	asset	asset	NOUN
ftr-374	1519	18	bases	basis	NOUN
ftr-374	1519	19	are	be	AUX
ftr-374	1519	20	not	not	PART
ftr-374	1519	21	changed.255	changed.255	DET
ftr-374	1519	22	the	the	DET
ftr-374	1519	23	partnership	partnership	NOUN
ftr-374	1519	24	capital	capital	NOUN
ftr-374	1519	25	account	account	NOUN
ftr-374	1519	26	is	be	AUX
ftr-374	1519	27	as	as	SCONJ
ftr-374	1519	28	follows	follow	VERB
ftr-374	1519	29	:	:	PUNCT
ftr-374	1519	30	assets	asset	NOUN
ftr-374	1519	31	partners	partner	NOUN
ftr-374	1519	32	’	'	PUNCT
ftr-374	1519	33	capital	capital	NOUN
ftr-374	1519	34	accounts	account	NOUN
ftr-374	1519	35	book	book	NOUN
ftr-374	1519	36	value	value	NOUN
ftr-374	1519	37	basis	basis	NOUN
ftr-374	1519	38	book	book	NOUN
ftr-374	1519	39	value	value	NOUN
ftr-374	1519	40	basis	basis	NOUN
ftr-374	1519	41	cash	cash	NOUN
ftr-374	1519	42	$	$	SYM
ftr-374	1519	43	100,000	100,000	NUM
ftr-374	1519	44	$	$	SYM
ftr-374	1519	45	100,000	100,000	NUM
ftr-374	1519	46	a	a	DET
ftr-374	1519	47	$	$	SYM
ftr-374	1519	48	100,000	100,000	NUM
ftr-374	1519	49	$	$	SYM
ftr-374	1519	50	100,000	100,000	NUM
ftr-374	1519	51	gainacre	gainacre	VERB
ftr-374	1519	52	$	$	SYM
ftr-374	1519	53	100,000	100,000	NUM
ftr-374	1519	54	$	$	SYM
ftr-374	1519	55	40,000	40,000	NUM
ftr-374	1519	56	b	b	NUM
ftr-374	1519	57	$	$	SYM
ftr-374	1519	58	100,000	100,000	NUM
ftr-374	1519	59	$	$	SYM
ftr-374	1519	60	40,000	40,000	NUM
ftr-374	1519	61	lossacre	lossacre	ADJ
ftr-374	1519	62	$	$	SYM
ftr-374	1519	63	100,000	100,000	NUM
ftr-374	1519	64	$	$	SYM
ftr-374	1519	65	130,000	130,000	NUM
ftr-374	1519	66	d	d	NOUN
ftr-374	1519	67	$	$	SYM
ftr-374	1519	68	100,000	100,000	NUM
ftr-374	1519	69	$	$	SYM
ftr-374	1519	70	95,000	95,000	NUM
ftr-374	1519	71	$	$	SYM
ftr-374	1519	72	300,000	300,000	NUM
ftr-374	1519	73	$	$	SYM
ftr-374	1519	74	270,000	270,000	NUM
ftr-374	1519	75	$	$	SYM
ftr-374	1519	76	300,000	300,000	NUM
ftr-374	1519	77	$	$	SYM
ftr-374	1519	78	235,000	235,000	NUM
ftr-374	1519	79	254	254	NUM
ftr-374	1519	80	.	.	PUNCT
ftr-374	1520	1	irc	irc	PROPN
ftr-374	1520	2	§	§	PROPN
ftr-374	1520	3	741	741	NUM
ftr-374	1520	4	.	.	PUNCT
ftr-374	1521	1	255	255	NUM
ftr-374	1521	2	.	.	PUNCT
ftr-374	1522	1	irc	irc	PROPN
ftr-374	1522	2	§	§	PROPN
ftr-374	1522	3	743(a	743(a	PROPN
ftr-374	1522	4	)	)	PUNCT
ftr-374	1522	5	.	.	PUNCT
ftr-374	1523	1	2009	2009	NUM
ftr-374	1523	2	]	]	PUNCT
ftr-374	1523	3	built	build	VERB
ftr-374	1523	4	-	-	PUNCT
ftr-374	1523	5	in	in	ADP
ftr-374	1523	6	gain	gain	NOUN
ftr-374	1523	7	and	and	CCONJ
ftr-374	1523	8	built	build	VERB
ftr-374	1523	9	-	-	PUNCT
ftr-374	1523	10	in	in	ADP
ftr-374	1523	11	loss	loss	NOUN
ftr-374	1523	12	683	683	NUM
ftr-374	1523	13	the	the	DET
ftr-374	1523	14	$	$	SYM
ftr-374	1523	15	35,000	35,000	NUM
ftr-374	1523	16	difference	difference	NOUN
ftr-374	1523	17	between	between	ADP
ftr-374	1523	18	the	the	DET
ftr-374	1523	19	partnership	partnership	NOUN
ftr-374	1523	20	’s	’s	PART
ftr-374	1523	21	inside	inside	ADP
ftr-374	1523	22	asset	asset	NOUN
ftr-374	1523	23	basis	basis	NOUN
ftr-374	1523	24	and	and	CCONJ
ftr-374	1523	25	the	the	DET
ftr-374	1523	26	sum	sum	NOUN
ftr-374	1523	27	of	of	ADP
ftr-374	1523	28	the	the	DET
ftr-374	1523	29	partner	partner	NOUN
ftr-374	1523	30	’s	’s	PART
ftr-374	1523	31	outside	outside	ADJ
ftr-374	1523	32	bases	basis	NOUN
ftr-374	1523	33	reflects	reflect	VERB
ftr-374	1523	34	c	c	PROPN
ftr-374	1523	35	’s	’s	ADV
ftr-374	1523	36	$	$	SYM
ftr-374	1523	37	35,000	35,000	NUM
ftr-374	1523	38	loss	loss	NOUN
ftr-374	1523	39	recognized	recognize	VERB
ftr-374	1523	40	outside	outside	ADP
ftr-374	1523	41	of	of	ADP
ftr-374	1523	42	the	the	DET
ftr-374	1523	43	partnership	partnership	NOUN
ftr-374	1523	44	.	.	PUNCT
ftr-374	1524	1	applying	apply	VERB
ftr-374	1524	2	section	section	NOUN
ftr-374	1524	3	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1524	4	)	)	PUNCT
ftr-374	1524	5	,	,	PUNCT
ftr-374	1524	6	to	to	PART
ftr-374	1524	7	limit	limit	VERB
ftr-374	1524	8	a	a	DET
ftr-374	1524	9	’s	’s	NOUN
ftr-374	1524	10	,	,	PUNCT
ftr-374	1524	11	b	b	NOUN
ftr-374	1524	12	’s	’s	NUM
ftr-374	1524	13	,	,	PUNCT
ftr-374	1524	14	and	and	CCONJ
ftr-374	1524	15	d	d	X
ftr-374	1524	16	’s	’s	ADJ
ftr-374	1524	17	basis	basis	NOUN
ftr-374	1524	18	in	in	ADP
ftr-374	1524	19	lossacre	lossacre	NOUN
ftr-374	1524	20	to	to	ADP
ftr-374	1524	21	$	$	SYM
ftr-374	1524	22	100,000	100,000	NUM
ftr-374	1524	23	,	,	PUNCT
ftr-374	1524	24	a	a	DET
ftr-374	1524	25	sale	sale	NOUN
ftr-374	1524	26	of	of	ADP
ftr-374	1524	27	the	the	DET
ftr-374	1524	28	property	property	NOUN
ftr-374	1524	29	results	result	NOUN
ftr-374	1524	30	in	in	ADP
ftr-374	1524	31	a	a	DET
ftr-374	1524	32	$	$	SYM
ftr-374	1524	33	15,000	15,000	NUM
ftr-374	1524	34	book	book	NOUN
ftr-374	1524	35	loss	loss	NOUN
ftr-374	1524	36	and	and	CCONJ
ftr-374	1524	37	a	a	DET
ftr-374	1524	38	$	$	SYM
ftr-374	1524	39	15,000	15,000	NUM
ftr-374	1524	40	tax	tax	NOUN
ftr-374	1524	41	loss	loss	NOUN
ftr-374	1524	42	.	.	PUNCT
ftr-374	1525	1	the	the	DET
ftr-374	1525	2	losses	loss	NOUN
ftr-374	1525	3	are	be	AUX
ftr-374	1525	4	allocated	allocate	VERB
ftr-374	1525	5	equally	equally	ADV
ftr-374	1525	6	to	to	ADP
ftr-374	1525	7	a	a	DET
ftr-374	1525	8	,	,	PUNCT
ftr-374	1525	9	b	b	NOUN
ftr-374	1525	10	,	,	PUNCT
ftr-374	1525	11	and	and	CCONJ
ftr-374	1525	12	d.	d.	PROPN
ftr-374	1525	13	the	the	DET
ftr-374	1525	14	resulting	result	VERB
ftr-374	1525	15	partnership	partnership	NOUN
ftr-374	1525	16	capital	capital	NOUN
ftr-374	1525	17	account	account	NOUN
ftr-374	1525	18	is	be	AUX
ftr-374	1525	19	as	as	SCONJ
ftr-374	1525	20	follows	follow	VERB
ftr-374	1525	21	:	:	PUNCT
ftr-374	1525	22	assets	asset	NOUN
ftr-374	1525	23	partners	partner	NOUN
ftr-374	1525	24	’	'	PUNCT
ftr-374	1525	25	capital	capital	NOUN
ftr-374	1525	26	accounts	account	NOUN
ftr-374	1525	27	book	book	NOUN
ftr-374	1525	28	value	value	NOUN
ftr-374	1525	29	basis	basis	NOUN
ftr-374	1525	30	book	book	NOUN
ftr-374	1525	31	value	value	NOUN
ftr-374	1525	32	basis	basis	NOUN
ftr-374	1525	33	cash	cash	NOUN
ftr-374	1525	34	$	$	SYM
ftr-374	1525	35	100,000	100,000	NUM
ftr-374	1525	36	$	$	SYM
ftr-374	1525	37	100,000	100,000	NUM
ftr-374	1525	38	a	a	DET
ftr-374	1525	39	$	$	SYM
ftr-374	1525	40	95,000	95,000	NUM
ftr-374	1525	41	$	$	SYM
ftr-374	1525	42	95,000	95,000	NUM
ftr-374	1525	43	gainacre	gainacre	VERB
ftr-374	1525	44	$	$	SYM
ftr-374	1525	45	100,000	100,000	NUM
ftr-374	1525	46	$	$	SYM
ftr-374	1525	47	40,000	40,000	NUM
ftr-374	1525	48	b	b	NUM
ftr-374	1525	49	$	$	SYM
ftr-374	1525	50	95,000	95,000	NUM
ftr-374	1525	51	$	$	SYM
ftr-374	1525	52	35,000	35,000	NUM
ftr-374	1525	53	lossacre	lossacre	NOUN
ftr-374	1525	54	/	/	SYM
ftr-374	1525	55	cash	cash	NOUN
ftr-374	1526	1	$	$	SYM
ftr-374	1526	2	85,000	85,000	NUM
ftr-374	1526	3	$	$	SYM
ftr-374	1526	4	85,000	85,000	NUM
ftr-374	1526	5	d	d	SYM
ftr-374	1526	6	$	$	SYM
ftr-374	1526	7	95,000	95,000	NUM
ftr-374	1526	8	$	$	SYM
ftr-374	1526	9	90,000	90,000	NUM
ftr-374	1526	10	$	$	SYM
ftr-374	1526	11	285,000	285,000	NUM
ftr-374	1526	12	$	$	SYM
ftr-374	1526	13	225,000	225,000	NUM
ftr-374	1526	14	$	$	SYM
ftr-374	1526	15	285,000	285,000	NUM
ftr-374	1526	16	$	$	SYM
ftr-374	1526	17	220,000	220,000	NUM
ftr-374	1526	18	as	as	SCONJ
ftr-374	1526	19	was	be	AUX
ftr-374	1526	20	the	the	DET
ftr-374	1526	21	case	case	NOUN
ftr-374	1526	22	with	with	ADP
ftr-374	1526	23	gain	gain	NOUN
ftr-374	1526	24	in	in	ADP
ftr-374	1526	25	example	example	NOUN
ftr-374	1526	26	20	20	NUM
ftr-374	1526	27	,	,	PUNCT
ftr-374	1526	28	this	this	DET
ftr-374	1526	29	approach	approach	NOUN
ftr-374	1526	30	permits	permit	VERB
ftr-374	1526	31	the	the	DET
ftr-374	1526	32	transferee	transferee	PROPN
ftr-374	1526	33	partner	partner	NOUN
ftr-374	1526	34	to	to	PART
ftr-374	1526	35	recognize	recognize	VERB
ftr-374	1526	36	a	a	DET
ftr-374	1526	37	tax	tax	NOUN
ftr-374	1526	38	loss	loss	NOUN
ftr-374	1526	39	when	when	SCONJ
ftr-374	1526	40	the	the	DET
ftr-374	1526	41	partner	partner	NOUN
ftr-374	1526	42	suffered	suffer	VERB
ftr-374	1526	43	no	no	DET
ftr-374	1526	44	economic	economic	ADJ
ftr-374	1526	45	loss	loss	NOUN
ftr-374	1526	46	.	.	PUNCT
ftr-374	1527	1	again	again	ADV
ftr-374	1527	2	,	,	PUNCT
ftr-374	1527	3	the	the	DET
ftr-374	1527	4	solution	solution	NOUN
ftr-374	1527	5	to	to	ADP
ftr-374	1527	6	this	this	DET
ftr-374	1527	7	anomaly	anomaly	NOUN
ftr-374	1527	8	is	be	AUX
ftr-374	1527	9	provided	provide	VERB
ftr-374	1527	10	in	in	ADP
ftr-374	1527	11	subchapter	subchapter	NOUN
ftr-374	1527	12	k	k	NOUN
ftr-374	1527	13	by	by	ADP
ftr-374	1527	14	section	section	NOUN
ftr-374	1527	15	743(b	743(b	PROPN
ftr-374	1527	16	)	)	PUNCT
ftr-374	1527	17	adjustments	adjustment	NOUN
ftr-374	1527	18	.	.	PUNCT
ftr-374	1528	1	taking	take	VERB
ftr-374	1528	2	section	section	NOUN
ftr-374	1528	3	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1528	4	)	)	PUNCT
ftr-374	1528	5	into	into	ADP
ftr-374	1528	6	account	account	NOUN
ftr-374	1528	7	,	,	PUNCT
ftr-374	1528	8	a	a	DET
ftr-374	1528	9	section	section	NOUN
ftr-374	1528	10	743(b	743(b	NOUN
ftr-374	1528	11	)	)	PUNCT
ftr-374	1528	12	adjustment	adjustment	NOUN
ftr-374	1528	13	would	would	AUX
ftr-374	1528	14	require	require	VERB
ftr-374	1528	15	the	the	DET
ftr-374	1528	16	partnership	partnership	NOUN
ftr-374	1528	17	to	to	PART
ftr-374	1528	18	decrease	decrease	VERB
ftr-374	1528	19	the	the	DET
ftr-374	1528	20	basis	basis	NOUN
ftr-374	1528	21	of	of	ADP
ftr-374	1528	22	lossacre	lossacre	NOUN
ftr-374	1528	23	by	by	ADP
ftr-374	1528	24	$	$	SYM
ftr-374	1528	25	5,000	5,000	NUM
ftr-374	1528	26	with	with	ADP
ftr-374	1528	27	respect	respect	NOUN
ftr-374	1528	28	to	to	ADP
ftr-374	1528	29	d	d	PROPN
ftr-374	1528	30	’s	’s	PART
ftr-374	1528	31	partnership	partnership	NOUN
ftr-374	1528	32	interest.256	interest.256	VERB
ftr-374	1528	33	the	the	DET
ftr-374	1528	34	resulting	result	VERB
ftr-374	1528	35	partnership	partnership	NOUN
ftr-374	1528	36	capital	capital	NOUN
ftr-374	1528	37	account	account	NOUN
ftr-374	1528	38	is	be	AUX
ftr-374	1528	39	as	as	SCONJ
ftr-374	1528	40	follows	follow	VERB
ftr-374	1528	41	:	:	PUNCT
ftr-374	1528	42	assets	asset	NOUN
ftr-374	1528	43	partners	partner	NOUN
ftr-374	1528	44	’	'	PUNCT
ftr-374	1528	45	capital	capital	NOUN
ftr-374	1528	46	accounts	account	NOUN
ftr-374	1528	47	book	book	NOUN
ftr-374	1528	48	value	value	NOUN
ftr-374	1528	49	basis	basis	NOUN
ftr-374	1528	50	book	book	NOUN
ftr-374	1528	51	value	value	NOUN
ftr-374	1528	52	basis	basis	NOUN
ftr-374	1528	53	cash	cash	NOUN
ftr-374	1528	54	$	$	SYM
ftr-374	1528	55	100,000	100,000	NUM
ftr-374	1528	56	$	$	SYM
ftr-374	1528	57	100,000	100,000	NUM
ftr-374	1528	58	a	a	DET
ftr-374	1528	59	$	$	SYM
ftr-374	1528	60	95,000	95,000	NUM
ftr-374	1528	61	$	$	SYM
ftr-374	1528	62	100,000	100,000	NUM
ftr-374	1528	63	gainacre	gainacre	VERB
ftr-374	1528	64	$	$	SYM
ftr-374	1528	65	100,000	100,000	NUM
ftr-374	1528	66	$	$	SYM
ftr-374	1528	67	40,000	40,000	NUM
ftr-374	1528	68	b	b	NUM
ftr-374	1528	69	$	$	SYM
ftr-374	1528	70	95,000	95,000	NUM
ftr-374	1528	71	$	$	SYM
ftr-374	1528	72	40,000	40,000	NUM
ftr-374	1528	73	lossacre	lossacre	ADJ
ftr-374	1528	74	$	$	SYM
ftr-374	1528	75	100,000	100,000	NUM
ftr-374	1528	76	$	$	SYM
ftr-374	1528	77	95,000	95,000	NUM
ftr-374	1528	78	d	d	NOUN
ftr-374	1528	79	$	$	SYM
ftr-374	1528	80	95,000	95,000	NUM
ftr-374	1528	81	$	$	SYM
ftr-374	1528	82	95,000	95,000	NUM
ftr-374	1528	83	$	$	SYM
ftr-374	1528	84	300,000	300,000	NUM
ftr-374	1528	85	$	$	SYM
ftr-374	1528	86	235,000	235,000	NUM
ftr-374	1528	87	$	$	SYM
ftr-374	1528	88	285,000	285,000	NUM
ftr-374	1528	89	$	$	SYM
ftr-374	1528	90	235,000	235,000	NUM
ftr-374	1528	91	now	now	ADV
ftr-374	1528	92	,	,	PUNCT
ftr-374	1528	93	on	on	ADP
ftr-374	1528	94	sale	sale	NOUN
ftr-374	1528	95	of	of	ADP
ftr-374	1528	96	lossacre	lossacre	NOUN
ftr-374	1528	97	for	for	ADP
ftr-374	1528	98	$	$	SYM
ftr-374	1528	99	85,000	85,000	NUM
ftr-374	1528	100	,	,	PUNCT
ftr-374	1528	101	the	the	DET
ftr-374	1528	102	partnership	partnership	NOUN
ftr-374	1528	103	recognizes	recognize	VERB
ftr-374	1528	104	a	a	DET
ftr-374	1528	105	256	256	NUM
ftr-374	1528	106	.	.	PUNCT
ftr-374	1529	1	the	the	DET
ftr-374	1529	2	excess	excess	NOUN
ftr-374	1529	3	of	of	ADP
ftr-374	1529	4	d	d	PROPN
ftr-374	1529	5	’s	’s	PART
ftr-374	1529	6	share	share	NOUN
ftr-374	1529	7	of	of	ADP
ftr-374	1529	8	partnership	partnership	NOUN
ftr-374	1529	9	inside	inside	ADP
ftr-374	1529	10	basis	basis	NOUN
ftr-374	1529	11	over	over	ADP
ftr-374	1529	12	d	d	PROPN
ftr-374	1529	13	’s	’s	ADJ
ftr-374	1529	14	outside	outside	ADJ
ftr-374	1529	15	basis	basis	NOUN
ftr-374	1529	16	is	be	AUX
ftr-374	1529	17	$	$	SYM
ftr-374	1529	18	5,000	5,000	NUM
ftr-374	1529	19	.	.	PUNCT
ftr-374	1530	1	d	d	NOUN
ftr-374	1530	2	’s	’s	ADJ
ftr-374	1530	3	share	share	NOUN
ftr-374	1530	4	of	of	ADP
ftr-374	1530	5	partnership	partnership	NOUN
ftr-374	1530	6	inside	inside	ADP
ftr-374	1530	7	basis	basis	NOUN
ftr-374	1530	8	is	be	AUX
ftr-374	1530	9	d	d	NOUN
ftr-374	1530	10	’s	’s	PART
ftr-374	1530	11	share	share	NOUN
ftr-374	1530	12	of	of	ADP
ftr-374	1530	13	previously	previously	ADV
ftr-374	1530	14	taxed	tax	VERB
ftr-374	1530	15	capital	capital	NOUN
ftr-374	1530	16	,	,	PUNCT
ftr-374	1530	17	which	which	PRON
ftr-374	1530	18	is	be	AUX
ftr-374	1530	19	the	the	DET
ftr-374	1530	20	$	$	SYM
ftr-374	1530	21	95,000	95,000	NUM
ftr-374	1530	22	that	that	PRON
ftr-374	1530	23	would	would	AUX
ftr-374	1530	24	be	be	AUX
ftr-374	1530	25	distributed	distribute	VERB
ftr-374	1530	26	to	to	ADP
ftr-374	1530	27	d	d	NOUN
ftr-374	1530	28	on	on	ADP
ftr-374	1530	29	sale	sale	NOUN
ftr-374	1530	30	of	of	ADP
ftr-374	1530	31	partnership	partnership	NOUN
ftr-374	1530	32	assets	asset	NOUN
ftr-374	1530	33	and	and	CCONJ
ftr-374	1530	34	complete	complete	ADJ
ftr-374	1530	35	liquidation	liquidation	NOUN
ftr-374	1530	36	,	,	PUNCT
ftr-374	1530	37	increased	increase	VERB
ftr-374	1530	38	to	to	ADP
ftr-374	1530	39	$	$	SYM
ftr-374	1530	40	100,000	100,000	NUM
ftr-374	1530	41	by	by	ADP
ftr-374	1530	42	the	the	DET
ftr-374	1530	43	$	$	SYM
ftr-374	1530	44	5,000	5,000	NUM
ftr-374	1530	45	loss	loss	NOUN
ftr-374	1530	46	that	that	PRON
ftr-374	1530	47	would	would	AUX
ftr-374	1530	48	be	be	AUX
ftr-374	1530	49	realized	realize	VERB
ftr-374	1530	50	by	by	ADP
ftr-374	1530	51	the	the	DET
ftr-374	1530	52	partnership	partnership	NOUN
ftr-374	1530	53	on	on	ADP
ftr-374	1530	54	sale	sale	NOUN
ftr-374	1530	55	of	of	ADP
ftr-374	1530	56	blackacre	blackacre	NOUN
ftr-374	1530	57	and	and	CCONJ
ftr-374	1530	58	allocated	allocate	VERB
ftr-374	1530	59	to	to	ADP
ftr-374	1530	60	d	d	PROPN
ftr-374	1530	61	if	if	SCONJ
ftr-374	1530	62	the	the	DET
ftr-374	1530	63	partnership	partnership	NOUN
ftr-374	1530	64	basis	basis	NOUN
ftr-374	1530	65	in	in	ADP
ftr-374	1530	66	blackacre	blackacre	NOUN
ftr-374	1530	67	were	be	AUX
ftr-374	1530	68	limited	limit	VERB
ftr-374	1530	69	to	to	ADP
ftr-374	1530	70	$	$	SYM
ftr-374	1530	71	100,000	100,000	NUM
ftr-374	1530	72	.	.	PUNCT
ftr-374	1531	1	treas	trea	NOUN
ftr-374	1531	2	.	.	PUNCT
ftr-374	1532	1	reg	reg	PROPN
ftr-374	1532	2	.	.	PUNCT
ftr-374	1533	1	§	§	PROPN
ftr-374	1533	2	1.743	1.743	NUM
ftr-374	1533	3	-	-	SYM
ftr-374	1533	4	1	1	NUM
ftr-374	1533	5	.	.	PUNCT
ftr-374	1534	1	the	the	DET
ftr-374	1534	2	basis	basis	NOUN
ftr-374	1534	3	of	of	ADP
ftr-374	1534	4	partnership	partnership	NOUN
ftr-374	1534	5	property	property	NOUN
ftr-374	1534	6	is	be	AUX
ftr-374	1534	7	decreased	decrease	VERB
ftr-374	1534	8	by	by	ADP
ftr-374	1534	9	the	the	DET
ftr-374	1534	10	excess	excess	NOUN
ftr-374	1534	11	of	of	ADP
ftr-374	1534	12	d	d	PROPN
ftr-374	1534	13	’s	’s	PART
ftr-374	1534	14	share	share	NOUN
ftr-374	1534	15	of	of	ADP
ftr-374	1534	16	partnership	partnership	NOUN
ftr-374	1534	17	basis	basis	NOUN
ftr-374	1534	18	and	and	CCONJ
ftr-374	1534	19	d	d	X
ftr-374	1534	20	’s	’s	ADJ
ftr-374	1534	21	$	$	SYM
ftr-374	1534	22	95,000	95,000	NUM
ftr-374	1534	23	outside	outside	ADJ
ftr-374	1534	24	basis	basis	NOUN
ftr-374	1534	25	.	.	PUNCT
ftr-374	1535	1	in	in	ADP
ftr-374	1535	2	this	this	DET
ftr-374	1535	3	case	case	NOUN
ftr-374	1535	4	,	,	PUNCT
ftr-374	1535	5	the	the	DET
ftr-374	1535	6	decrease	decrease	NOUN
ftr-374	1535	7	can	can	AUX
ftr-374	1535	8	only	only	ADV
ftr-374	1535	9	be	be	AUX
ftr-374	1535	10	allocated	allocate	VERB
ftr-374	1535	11	to	to	PART
ftr-374	1535	12	blackacre	blackacre	VERB
ftr-374	1535	13	,	,	PUNCT
ftr-374	1535	14	the	the	DET
ftr-374	1535	15	only	only	ADJ
ftr-374	1535	16	partnership	partnership	NOUN
ftr-374	1535	17	depreciated	depreciate	VERB
ftr-374	1535	18	property	property	NOUN
ftr-374	1535	19	.	.	PUNCT
ftr-374	1536	1	684	684	NUM
ftr-374	1536	2	florida	florida	PROPN
ftr-374	1536	3	tax	tax	NOUN
ftr-374	1536	4	review	review	NOUN
ftr-374	1536	5	[	[	X
ftr-374	1536	6	vol	vol	NOUN
ftr-374	1536	7	.	.	PUNCT
ftr-374	1537	1	9:6	9:6	NUM
ftr-374	1537	2	tax	tax	NOUN
ftr-374	1537	3	loss	loss	NOUN
ftr-374	1537	4	of	of	ADP
ftr-374	1537	5	$	$	SYM
ftr-374	1537	6	10,000	10,000	NUM
ftr-374	1537	7	.	.	PUNCT
ftr-374	1538	1	since	since	SCONJ
ftr-374	1538	2	the	the	DET
ftr-374	1538	3	section	section	NOUN
ftr-374	1538	4	743(b	743(b	NOUN
ftr-374	1538	5	)	)	PUNCT
ftr-374	1538	6	basis	basis	NOUN
ftr-374	1538	7	adjustment	adjustment	NOUN
ftr-374	1538	8	affects	affect	VERB
ftr-374	1538	9	only	only	ADV
ftr-374	1538	10	d,257	d,257	ADP
ftr-374	1538	11	the	the	DET
ftr-374	1538	12	tax	tax	NOUN
ftr-374	1538	13	loss	loss	NOUN
ftr-374	1538	14	is	be	AUX
ftr-374	1538	15	allocated	allocate	VERB
ftr-374	1538	16	equally	equally	ADV
ftr-374	1538	17	to	to	ADP
ftr-374	1538	18	a	a	PRON
ftr-374	1538	19	and	and	CCONJ
ftr-374	1538	20	b.	b.	NOUN
ftr-374	1538	21	the	the	DET
ftr-374	1538	22	resulting	result	VERB
ftr-374	1538	23	capital	capital	NOUN
ftr-374	1538	24	account	account	NOUN
ftr-374	1538	25	validates	validate	VERB
ftr-374	1538	26	this	this	DET
ftr-374	1538	27	approach	approach	NOUN
ftr-374	1538	28	.	.	PUNCT
ftr-374	1539	1	assets	asset	NOUN
ftr-374	1539	2	partners	partner	NOUN
ftr-374	1539	3	’	'	PUNCT
ftr-374	1539	4	capital	capital	NOUN
ftr-374	1539	5	accounts	account	NOUN
ftr-374	1539	6	book	book	NOUN
ftr-374	1539	7	value	value	NOUN
ftr-374	1539	8	basis	basis	NOUN
ftr-374	1539	9	book	book	NOUN
ftr-374	1539	10	value	value	NOUN
ftr-374	1539	11	basis	basis	NOUN
ftr-374	1539	12	cash	cash	NOUN
ftr-374	1539	13	$	$	SYM
ftr-374	1539	14	100,000	100,000	NUM
ftr-374	1539	15	$	$	SYM
ftr-374	1539	16	100,000	100,000	NUM
ftr-374	1539	17	a	a	DET
ftr-374	1539	18	$	$	SYM
ftr-374	1539	19	95,000	95,000	NUM
ftr-374	1539	20	$	$	SYM
ftr-374	1539	21	95,000	95,000	NUM
ftr-374	1539	22	gainacre	gainacre	VERB
ftr-374	1539	23	$	$	SYM
ftr-374	1539	24	100,000	100,000	NUM
ftr-374	1539	25	$	$	SYM
ftr-374	1539	26	40,000	40,000	NUM
ftr-374	1539	27	b	b	NUM
ftr-374	1539	28	$	$	SYM
ftr-374	1539	29	95,000	95,000	NUM
ftr-374	1539	30	$	$	SYM
ftr-374	1539	31	35,000	35,000	NUM
ftr-374	1539	32	lossacre	lossacre	NOUN
ftr-374	1539	33	/	/	SYM
ftr-374	1539	34	cash	cash	NOUN
ftr-374	1539	35	$	$	SYM
ftr-374	1539	36	85,000	85,000	NUM
ftr-374	1539	37	$	$	SYM
ftr-374	1539	38	85,000	85,000	NUM
ftr-374	1539	39	d	d	SYM
ftr-374	1539	40	$	$	SYM
ftr-374	1539	41	95,000	95,000	NUM
ftr-374	1539	42	$	$	SYM
ftr-374	1539	43	95,000	95,000	NUM
ftr-374	1539	44	$	$	SYM
ftr-374	1539	45	285,000	285,000	NUM
ftr-374	1539	46	$	$	SYM
ftr-374	1539	47	225,000	225,000	NUM
ftr-374	1539	48	$	$	SYM
ftr-374	1539	49	285,000	285,000	NUM
ftr-374	1539	50	$	$	SYM
ftr-374	1539	51	225,000	225,000	NUM
ftr-374	1539	52	a	a	PRON
ftr-374	1539	53	and	and	CCONJ
ftr-374	1539	54	b	b	NOUN
ftr-374	1539	55	have	have	AUX
ftr-374	1539	56	recognized	recognize	VERB
ftr-374	1539	57	their	their	PRON
ftr-374	1539	58	shares	share	NOUN
ftr-374	1539	59	of	of	ADP
ftr-374	1539	60	realized	realize	VERB
ftr-374	1539	61	partnership	partnership	NOUN
ftr-374	1539	62	loss	loss	NOUN
ftr-374	1539	63	.	.	PUNCT
ftr-374	1540	1	d	d	NOUN
ftr-374	1540	2	’s	’s	NOUN
ftr-374	1540	3	book	book	NOUN
ftr-374	1540	4	loss	loss	NOUN
ftr-374	1540	5	has	have	AUX
ftr-374	1540	6	already	already	ADV
ftr-374	1540	7	been	be	AUX
ftr-374	1540	8	reflected	reflect	VERB
ftr-374	1540	9	in	in	ADP
ftr-374	1540	10	the	the	DET
ftr-374	1540	11	purchase	purchase	NOUN
ftr-374	1540	12	price	price	NOUN
ftr-374	1540	13	and	and	CCONJ
ftr-374	1540	14	basis	basis	NOUN
ftr-374	1540	15	of	of	ADP
ftr-374	1540	16	d	d	PROPN
ftr-374	1540	17	’s	’s	NOUN
ftr-374	1540	18	partnership	partnership	NOUN
ftr-374	1540	19	interest	interest	NOUN
ftr-374	1540	20	.	.	PUNCT
ftr-374	1541	1	book	book	NOUN
ftr-374	1541	2	tax	tax	NOUN
ftr-374	1541	3	disparities	disparity	NOUN
ftr-374	1541	4	have	have	AUX
ftr-374	1541	5	been	be	AUX
ftr-374	1541	6	eliminated	eliminate	VERB
ftr-374	1541	7	for	for	ADP
ftr-374	1541	8	the	the	DET
ftr-374	1541	9	partners.258	partners.258	PROPN
ftr-374	1541	10	h.	h.	PROPN
ftr-374	1541	11	back	back	ADV
ftr-374	1541	12	to	to	ADP
ftr-374	1541	13	basis	basis	NOUN
ftr-374	1541	14	:	:	PUNCT
ftr-374	1541	15	post	post	ADJ
ftr-374	1541	16	-	-	ADJ
ftr-374	1541	17	contribution	contribution	NOUN
ftr-374	1541	18	appreciation	appreciation	NOUN
ftr-374	1541	19	of	of	ADP
ftr-374	1541	20	built	build	VERB
ftr-374	1541	21	-	-	PUNCT
ftr-374	1541	22	in	in	ADP
ftr-374	1541	23	loss	loss	NOUN
ftr-374	1541	24	property	property	NOUN
ftr-374	1541	25	and	and	CCONJ
ftr-374	1541	26	a	a	DET
ftr-374	1541	27	transfer	transfer	NOUN
ftr-374	1541	28	of	of	ADP
ftr-374	1541	29	the	the	DET
ftr-374	1541	30	contributor	contributor	NOUN
ftr-374	1541	31	’s	’s	PART
ftr-374	1541	32	interest	interest	NOUN
ftr-374	1541	33	a	a	DET
ftr-374	1541	34	final	final	ADJ
ftr-374	1541	35	validation	validation	NOUN
ftr-374	1541	36	of	of	ADP
ftr-374	1541	37	the	the	DET
ftr-374	1541	38	application	application	NOUN
ftr-374	1541	39	of	of	ADP
ftr-374	1541	40	section	section	NOUN
ftr-374	1541	41	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1541	42	)	)	PUNCT
ftr-374	1541	43	limiting	limit	VERB
ftr-374	1541	44	the	the	DET
ftr-374	1541	45	basis	basis	NOUN
ftr-374	1541	46	of	of	ADP
ftr-374	1541	47	a	a	DET
ftr-374	1541	48	transferee	transferee	NOUN
ftr-374	1541	49	partner	partner	NOUN
ftr-374	1541	50	to	to	ADP
ftr-374	1541	51	the	the	DET
ftr-374	1541	52	date	date	NOUN
ftr-374	1541	53	of	of	ADP
ftr-374	1541	54	contribution	contribution	NOUN
ftr-374	1541	55	value	value	NOUN
ftr-374	1541	56	of	of	ADP
ftr-374	1541	57	contributed	contribute	VERB
ftr-374	1541	58	built	build	VERB
ftr-374	1541	59	-	-	PUNCT
ftr-374	1541	60	in	in	ADP
ftr-374	1541	61	loss	loss	NOUN
ftr-374	1541	62	property	property	NOUN
ftr-374	1541	63	appears	appear	VERB
ftr-374	1541	64	from	from	ADP
ftr-374	1541	65	consideration	consideration	NOUN
ftr-374	1541	66	of	of	ADP
ftr-374	1541	67	the	the	DET
ftr-374	1541	68	allocation	allocation	NOUN
ftr-374	1541	69	of	of	ADP
ftr-374	1541	70	gains	gain	NOUN
ftr-374	1541	71	when	when	SCONJ
ftr-374	1541	72	the	the	DET
ftr-374	1541	73	contributed	contribute	VERB
ftr-374	1541	74	built	build	VERB
ftr-374	1541	75	-	-	PUNCT
ftr-374	1541	76	in	in	ADP
ftr-374	1541	77	loss	loss	NOUN
ftr-374	1541	78	property	property	NOUN
ftr-374	1541	79	has	have	AUX
ftr-374	1541	80	appreciated	appreciate	VERB
ftr-374	1541	81	to	to	PART
ftr-374	1541	82	equal	equal	VERB
ftr-374	1541	83	or	or	CCONJ
ftr-374	1541	84	exceed	exceed	VERB
ftr-374	1541	85	the	the	DET
ftr-374	1541	86	contributing	contribute	VERB
ftr-374	1541	87	partner	partner	NOUN
ftr-374	1541	88	’s	’s	PART
ftr-374	1541	89	adjusted	adjusted	ADJ
ftr-374	1541	90	basis	basis	NOUN
ftr-374	1541	91	.	.	PUNCT
ftr-374	1542	1	example	example	NOUN
ftr-374	1543	1	22	22	NUM
ftr-374	1543	2	assume	assume	VERB
ftr-374	1543	3	that	that	SCONJ
ftr-374	1543	4	lossacre	lossacre	NOUN
ftr-374	1543	5	in	in	ADP
ftr-374	1543	6	example	example	NOUN
ftr-374	1543	7	15a	15a	NOUN
ftr-374	1543	8	has	have	AUX
ftr-374	1543	9	appreciated	appreciate	VERB
ftr-374	1543	10	to	to	ADP
ftr-374	1543	11	$	$	SYM
ftr-374	1543	12	130,000	130,000	NUM
ftr-374	1543	13	so	so	SCONJ
ftr-374	1543	14	that	that	SCONJ
ftr-374	1543	15	its	its	PRON
ftr-374	1543	16	value	value	NOUN
ftr-374	1543	17	now	now	ADV
ftr-374	1543	18	equals	equal	VERB
ftr-374	1543	19	c	c	PROPN
ftr-374	1543	20	’s	’s	PART
ftr-374	1543	21	adjusted	adjust	VERB
ftr-374	1543	22	basis	basis	NOUN
ftr-374	1543	23	at	at	ADP
ftr-374	1543	24	the	the	DET
ftr-374	1543	25	time	time	NOUN
ftr-374	1543	26	of	of	ADP
ftr-374	1543	27	contribution	contribution	NOUN
ftr-374	1543	28	.	.	PUNCT
ftr-374	1544	1	c	c	PROPN
ftr-374	1544	2	sells	sell	VERB
ftr-374	1544	3	c	c	PROPN
ftr-374	1544	4	’s	’s	NOUN
ftr-374	1544	5	partnership	partnership	NOUN
ftr-374	1544	6	interest	interest	NOUN
ftr-374	1544	7	to	to	ADP
ftr-374	1544	8	d	d	PROPN
ftr-374	1544	9	for	for	ADP
ftr-374	1544	10	$	$	SYM
ftr-374	1544	11	110,000	110,000	NUM
ftr-374	1544	12	.	.	PUNCT
ftr-374	1545	1	c	c	PROPN
ftr-374	1545	2	recognizes	recognize	VERB
ftr-374	1545	3	a	a	DET
ftr-374	1545	4	$	$	SYM
ftr-374	1545	5	20,000	20,000	NUM
ftr-374	1545	6	loss,259	loss,259	NOUN
ftr-374	1545	7	which	which	PRON
ftr-374	1545	8	reflects	reflect	VERB
ftr-374	1545	9	the	the	DET
ftr-374	1545	10	fact	fact	NOUN
ftr-374	1545	11	that	that	SCONJ
ftr-374	1545	12	c	c	VERB
ftr-374	1545	13	’s	’s	PART
ftr-374	1545	14	pre	pre	ADJ
ftr-374	1545	15	-	-	ADJ
ftr-374	1545	16	contribution	contribution	ADJ
ftr-374	1545	17	loss	loss	NOUN
ftr-374	1545	18	has	have	AUX
ftr-374	1545	19	not	not	PART
ftr-374	1545	20	been	be	AUX
ftr-374	1545	21	offset	offset	VERB
ftr-374	1545	22	by	by	ADP
ftr-374	1545	23	recognized	recognize	VERB
ftr-374	1545	24	partnership	partnership	NOUN
ftr-374	1545	25	gain	gain	NOUN
ftr-374	1545	26	on	on	ADP
ftr-374	1545	27	a	a	DET
ftr-374	1545	28	sale	sale	NOUN
ftr-374	1545	29	of	of	ADP
ftr-374	1545	30	the	the	DET
ftr-374	1545	31	contributed	contribute	VERB
ftr-374	1545	32	built	build	VERB
ftr-374	1545	33	-	-	PUNCT
ftr-374	1545	34	in	in	ADP
ftr-374	1545	35	loss	loss	NOUN
ftr-374	1545	36	property	property	NOUN
ftr-374	1545	37	.	.	PUNCT
ftr-374	1546	1	the	the	DET
ftr-374	1546	2	partnership	partnership	NOUN
ftr-374	1546	3	capital	capital	PROPN
ftr-374	1546	4	account	account	PROPN
ftr-374	1546	5	,	,	PUNCT
ftr-374	1546	6	including	include	VERB
ftr-374	1546	7	d	d	PROPN
ftr-374	1546	8	’s	’s	ADV
ftr-374	1546	9	purchased	purchase	VERB
ftr-374	1546	10	interest	interest	NOUN
ftr-374	1546	11	is	be	AUX
ftr-374	1546	12	as	as	SCONJ
ftr-374	1546	13	follows	follow	VERB
ftr-374	1546	14	:	:	PUNCT
ftr-374	1546	15	assets	asset	NOUN
ftr-374	1546	16	partners	partner	NOUN
ftr-374	1546	17	’	'	PUNCT
ftr-374	1546	18	capital	capital	NOUN
ftr-374	1546	19	accounts	account	NOUN
ftr-374	1546	20	book	book	NOUN
ftr-374	1546	21	value	value	NOUN
ftr-374	1546	22	basis	basis	NOUN
ftr-374	1546	23	book	book	NOUN
ftr-374	1546	24	value	value	NOUN
ftr-374	1546	25	basis	basis	NOUN
ftr-374	1546	26	cash	cash	NOUN
ftr-374	1546	27	$	$	SYM
ftr-374	1546	28	100,000	100,000	NUM
ftr-374	1546	29	$	$	SYM
ftr-374	1546	30	100,000	100,000	NUM
ftr-374	1546	31	a	a	DET
ftr-374	1546	32	$	$	SYM
ftr-374	1546	33	100,000	100,000	NUM
ftr-374	1546	34	$	$	SYM
ftr-374	1546	35	100,000	100,000	NUM
ftr-374	1546	36	gainacre	gainacre	VERB
ftr-374	1546	37	$	$	SYM
ftr-374	1546	38	100,000	100,000	NUM
ftr-374	1546	39	$	$	SYM
ftr-374	1546	40	40,000	40,000	NUM
ftr-374	1546	41	b	b	NUM
ftr-374	1546	42	$	$	SYM
ftr-374	1546	43	100,000	100,000	NUM
ftr-374	1546	44	$	$	SYM
ftr-374	1546	45	40,000	40,000	NUM
ftr-374	1546	46	lossacre	lossacre	ADJ
ftr-374	1546	47	$	$	SYM
ftr-374	1546	48	100,000	100,000	NUM
ftr-374	1546	49	$	$	SYM
ftr-374	1546	50	130,000	130,000	NUM
ftr-374	1546	51	d	d	NOUN
ftr-374	1546	52	$	$	SYM
ftr-374	1546	53	100,000	100,000	NUM
ftr-374	1546	54	$	$	SYM
ftr-374	1546	55	110,000	110,000	NUM
ftr-374	1546	56	$	$	SYM
ftr-374	1546	57	300,000	300,000	NUM
ftr-374	1546	58	$	$	SYM
ftr-374	1546	59	270,000	270,000	NUM
ftr-374	1546	60	$	$	SYM
ftr-374	1546	61	300,000	300,000	NUM
ftr-374	1546	62	$	$	SYM
ftr-374	1546	63	250,000	250,000	NUM
ftr-374	1546	64	257	257	NUM
ftr-374	1546	65	.	.	PUNCT
ftr-374	1547	1	irc	irc	PROPN
ftr-374	1547	2	§	§	PROPN
ftr-374	1547	3	743(b	743(b	PROPN
ftr-374	1547	4	)	)	PUNCT
ftr-374	1547	5	,	,	PUNCT
ftr-374	1547	6	flush	flush	ADJ
ftr-374	1547	7	language	language	NOUN
ftr-374	1547	8	.	.	PUNCT
ftr-374	1548	1	258	258	NUM
ftr-374	1548	2	.	.	PUNCT
ftr-374	1549	1	the	the	DET
ftr-374	1549	2	$	$	SYM
ftr-374	1549	3	60,000	60,000	NUM
ftr-374	1549	4	difference	difference	NOUN
ftr-374	1549	5	attributable	attributable	ADJ
ftr-374	1549	6	to	to	ADP
ftr-374	1549	7	b	b	PROPN
ftr-374	1549	8	’s	’s	ADV
ftr-374	1549	9	contributed	contribute	VERB
ftr-374	1549	10	built	build	VERB
ftr-374	1549	11	-	-	PUNCT
ftr-374	1549	12	in	in	ADP
ftr-374	1549	13	remains	remain	NOUN
ftr-374	1549	14	to	to	PART
ftr-374	1549	15	be	be	AUX
ftr-374	1549	16	accounted	account	VERB
ftr-374	1549	17	for	for	ADP
ftr-374	1549	18	on	on	ADP
ftr-374	1549	19	disposition	disposition	NOUN
ftr-374	1549	20	of	of	ADP
ftr-374	1549	21	whiteacre	whiteacre	ADJ
ftr-374	1549	22	.	.	PUNCT
ftr-374	1550	1	259	259	NUM
ftr-374	1550	2	.	.	PUNCT
ftr-374	1551	1	irc	irc	PROPN
ftr-374	1551	2	§	§	PROPN
ftr-374	1551	3	741	741	NUM
ftr-374	1551	4	.	.	PUNCT
ftr-374	1551	5	2009	2009	NUM
ftr-374	1551	6	]	]	PUNCT
ftr-374	1551	7	built	build	VERB
ftr-374	1551	8	-	-	PUNCT
ftr-374	1551	9	in	in	ADP
ftr-374	1551	10	gain	gain	NOUN
ftr-374	1551	11	and	and	CCONJ
ftr-374	1551	12	built	build	VERB
ftr-374	1551	13	-	-	PUNCT
ftr-374	1551	14	in	in	ADP
ftr-374	1551	15	loss	loss	NOUN
ftr-374	1551	16	685	685	NUM
ftr-374	1551	17	the	the	DET
ftr-374	1551	18	inside	inside	NOUN
ftr-374	1551	19	-	-	PUNCT
ftr-374	1551	20	outside	outside	NOUN
ftr-374	1551	21	basis	basis	NOUN
ftr-374	1551	22	disparity	disparity	NOUN
ftr-374	1551	23	is	be	AUX
ftr-374	1551	24	attributable	attributable	ADJ
ftr-374	1551	25	to	to	ADP
ftr-374	1551	26	c	c	PROPN
ftr-374	1551	27	’s	’s	PART
ftr-374	1551	28	$	$	SYM
ftr-374	1551	29	20,000	20,000	NUM
ftr-374	1551	30	loss	loss	NOUN
ftr-374	1551	31	recognized	recognize	VERB
ftr-374	1551	32	outside	outside	ADP
ftr-374	1551	33	of	of	ADP
ftr-374	1551	34	the	the	DET
ftr-374	1551	35	partnership	partnership	NOUN
ftr-374	1551	36	.	.	PUNCT
ftr-374	1552	1	applying	apply	VERB
ftr-374	1552	2	section	section	NOUN
ftr-374	1552	3	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1552	4	)	)	PUNCT
ftr-374	1552	5	to	to	PART
ftr-374	1552	6	limit	limit	VERB
ftr-374	1552	7	the	the	DET
ftr-374	1552	8	partners	partner	NOUN
ftr-374	1552	9	’	’	PART
ftr-374	1552	10	basis	basis	NOUN
ftr-374	1552	11	in	in	ADP
ftr-374	1552	12	lossacre	lossacre	NOUN
ftr-374	1552	13	to	to	ADP
ftr-374	1552	14	its	its	PRON
ftr-374	1552	15	contribution	contribution	NOUN
ftr-374	1552	16	fair	fair	ADJ
ftr-374	1552	17	market	market	NOUN
ftr-374	1552	18	value	value	NOUN
ftr-374	1552	19	changes	change	VERB
ftr-374	1552	20	the	the	DET
ftr-374	1552	21	inside	inside	NOUN
ftr-374	1552	22	-	-	PUNCT
ftr-374	1552	23	outside	outside	NOUN
ftr-374	1552	24	disparity	disparity	NOUN
ftr-374	1552	25	as	as	SCONJ
ftr-374	1552	26	follows	follow	VERB
ftr-374	1552	27	:	:	PUNCT
ftr-374	1552	28	assets	asset	NOUN
ftr-374	1552	29	partners	partner	NOUN
ftr-374	1552	30	’	'	PUNCT
ftr-374	1552	31	capital	capital	NOUN
ftr-374	1552	32	accounts	account	NOUN
ftr-374	1552	33	book	book	NOUN
ftr-374	1552	34	value	value	NOUN
ftr-374	1552	35	basis	basis	NOUN
ftr-374	1552	36	book	book	NOUN
ftr-374	1552	37	value	value	NOUN
ftr-374	1552	38	basis	basis	NOUN
ftr-374	1552	39	cash	cash	NOUN
ftr-374	1552	40	$	$	SYM
ftr-374	1552	41	100,000	100,000	NUM
ftr-374	1552	42	$	$	SYM
ftr-374	1552	43	100,000	100,000	NUM
ftr-374	1552	44	a	a	DET
ftr-374	1552	45	$	$	SYM
ftr-374	1552	46	100,000	100,000	NUM
ftr-374	1552	47	$	$	SYM
ftr-374	1552	48	100,000	100,000	NUM
ftr-374	1552	49	gainacre	gainacre	VERB
ftr-374	1552	50	$	$	SYM
ftr-374	1552	51	100,000	100,000	NUM
ftr-374	1552	52	$	$	SYM
ftr-374	1552	53	40,000	40,000	NUM
ftr-374	1552	54	b	b	NUM
ftr-374	1552	55	$	$	SYM
ftr-374	1552	56	100,000	100,000	NUM
ftr-374	1552	57	$	$	SYM
ftr-374	1552	58	40,000	40,000	NUM
ftr-374	1552	59	lossacre	lossacre	ADJ
ftr-374	1552	60	$	$	SYM
ftr-374	1552	61	100,000	100,000	NUM
ftr-374	1552	62	$	$	SYM
ftr-374	1552	63	100,000	100,000	NUM
ftr-374	1552	64	d	d	NOUN
ftr-374	1552	65	$	$	SYM
ftr-374	1552	66	100,000	100,000	NUM
ftr-374	1552	67	$	$	SYM
ftr-374	1552	68	110,000	110,000	NUM
ftr-374	1552	69	$	$	SYM
ftr-374	1552	70	300,000	300,000	NUM
ftr-374	1552	71	$	$	SYM
ftr-374	1552	72	240,000	240,000	NUM
ftr-374	1552	73	$	$	SYM
ftr-374	1552	74	300,000	300,000	NUM
ftr-374	1552	75	$	$	SYM
ftr-374	1552	76	250,000	250,000	NUM
ftr-374	1552	77	now	now	ADV
ftr-374	1552	78	the	the	DET
ftr-374	1552	79	partner	partner	NOUN
ftr-374	1552	80	’s	’s	NOUN
ftr-374	1552	81	outside	outside	ADJ
ftr-374	1552	82	bases	basis	NOUN
ftr-374	1552	83	are	be	AUX
ftr-374	1552	84	$	$	SYM
ftr-374	1552	85	10,000	10,000	NUM
ftr-374	1552	86	greater	great	ADJ
ftr-374	1552	87	than	than	ADP
ftr-374	1552	88	the	the	DET
ftr-374	1552	89	partnership	partnership	NOUN
ftr-374	1552	90	inside	inside	ADP
ftr-374	1552	91	asset	asset	NOUN
ftr-374	1552	92	bases	basis	NOUN
ftr-374	1552	93	,	,	PUNCT
ftr-374	1552	94	which	which	PRON
ftr-374	1552	95	occurs	occur	VERB
ftr-374	1552	96	because	because	SCONJ
ftr-374	1552	97	d	d	NOUN
ftr-374	1552	98	’s	’s	NOUN
ftr-374	1552	99	purchase	purchase	NOUN
ftr-374	1552	100	price	price	NOUN
ftr-374	1552	101	reflects	reflect	VERB
ftr-374	1552	102	appreciation	appreciation	NOUN
ftr-374	1552	103	in	in	ADP
ftr-374	1552	104	lossacre	lossacre	NOUN
ftr-374	1552	105	over	over	ADP
ftr-374	1552	106	its	its	PRON
ftr-374	1552	107	book	book	NOUN
ftr-374	1552	108	value	value	NOUN
ftr-374	1552	109	and	and	CCONJ
ftr-374	1552	110	basis	basis	NOUN
ftr-374	1552	111	.	.	PUNCT
ftr-374	1553	1	sale	sale	NOUN
ftr-374	1553	2	of	of	ADP
ftr-374	1553	3	lossacre	lossacre	NOUN
ftr-374	1553	4	for	for	ADP
ftr-374	1553	5	$	$	SYM
ftr-374	1553	6	130,000	130,000	NUM
ftr-374	1553	7	would	would	AUX
ftr-374	1553	8	result	result	VERB
ftr-374	1553	9	in	in	ADP
ftr-374	1553	10	$	$	SYM
ftr-374	1553	11	30,000	30,000	NUM
ftr-374	1553	12	of	of	ADP
ftr-374	1553	13	book	book	NOUN
ftr-374	1553	14	and	and	CCONJ
ftr-374	1553	15	tax	tax	NOUN
ftr-374	1553	16	gain	gain	NOUN
ftr-374	1553	17	,	,	PUNCT
ftr-374	1553	18	allocable	allocable	ADJ
ftr-374	1553	19	equally	equally	ADV
ftr-374	1553	20	to	to	ADP
ftr-374	1553	21	the	the	DET
ftr-374	1553	22	partners	partner	NOUN
ftr-374	1553	23	.	.	PUNCT
ftr-374	1554	1	d	d	NOUN
ftr-374	1554	2	will	will	AUX
ftr-374	1554	3	be	be	AUX
ftr-374	1554	4	required	require	VERB
ftr-374	1554	5	to	to	PART
ftr-374	1554	6	recognize	recognize	VERB
ftr-374	1554	7	$	$	SYM
ftr-374	1554	8	10,000	10,000	NUM
ftr-374	1554	9	of	of	ADP
ftr-374	1554	10	tax	tax	NOUN
ftr-374	1554	11	gain	gain	NOUN
ftr-374	1554	12	notwithstanding	notwithstanding	ADP
ftr-374	1554	13	the	the	DET
ftr-374	1554	14	fact	fact	NOUN
ftr-374	1554	15	that	that	SCONJ
ftr-374	1554	16	d	d	NOUN
ftr-374	1554	17	has	have	AUX
ftr-374	1554	18	no	no	DET
ftr-374	1554	19	economic	economic	ADJ
ftr-374	1554	20	gain	gain	NOUN
ftr-374	1554	21	.	.	PUNCT
ftr-374	1555	1	again	again	ADV
ftr-374	1555	2	,	,	PUNCT
ftr-374	1555	3	this	this	DET
ftr-374	1555	4	issue	issue	NOUN
ftr-374	1555	5	can	can	AUX
ftr-374	1555	6	be	be	AUX
ftr-374	1555	7	resolved	resolve	VERB
ftr-374	1555	8	with	with	ADP
ftr-374	1555	9	a	a	DET
ftr-374	1555	10	section	section	NOUN
ftr-374	1555	11	754	754	NUM
ftr-374	1555	12	election	election	NOUN
ftr-374	1555	13	that	that	PRON
ftr-374	1555	14	would	would	AUX
ftr-374	1555	15	increase	increase	VERB
ftr-374	1555	16	the	the	DET
ftr-374	1555	17	basis	basis	NOUN
ftr-374	1555	18	of	of	ADP
ftr-374	1555	19	lossacre	lossacre	NOUN
ftr-374	1555	20	by	by	ADP
ftr-374	1555	21	$	$	SYM
ftr-374	1555	22	10,000260	10,000260	NUM
ftr-374	1555	23	with	with	ADP
ftr-374	1555	24	respect	respect	NOUN
ftr-374	1555	25	to	to	ADP
ftr-374	1555	26	d	d	NOUN
ftr-374	1555	27	and	and	CCONJ
ftr-374	1555	28	eliminate	eliminate	VERB
ftr-374	1555	29	d	d	PROPN
ftr-374	1555	30	’s	’s	PART
ftr-374	1555	31	recognition	recognition	NOUN
ftr-374	1555	32	of	of	ADP
ftr-374	1555	33	gain	gain	NOUN
ftr-374	1555	34	.	.	PUNCT
ftr-374	1556	1	the	the	DET
ftr-374	1556	2	resulting	result	VERB
ftr-374	1556	3	capital	capital	NOUN
ftr-374	1556	4	accounts	account	NOUN
ftr-374	1556	5	after	after	ADP
ftr-374	1556	6	the	the	DET
ftr-374	1556	7	sale	sale	NOUN
ftr-374	1556	8	and	and	CCONJ
ftr-374	1556	9	allocation	allocation	NOUN
ftr-374	1556	10	of	of	ADP
ftr-374	1556	11	$	$	SYM
ftr-374	1556	12	10,000	10,000	NUM
ftr-374	1556	13	of	of	ADP
ftr-374	1556	14	book	book	NOUN
ftr-374	1556	15	gain	gain	NOUN
ftr-374	1556	16	to	to	ADP
ftr-374	1556	17	each	each	DET
ftr-374	1556	18	partner	partner	NOUN
ftr-374	1556	19	and	and	CCONJ
ftr-374	1556	20	$	$	SYM
ftr-374	1556	21	10,000	10,000	NUM
ftr-374	1556	22	of	of	ADP
ftr-374	1556	23	tax	tax	NOUN
ftr-374	1556	24	gain	gain	NOUN
ftr-374	1556	25	to	to	ADP
ftr-374	1556	26	a	a	PRON
ftr-374	1556	27	and	and	CCONJ
ftr-374	1556	28	b	b	NOUN
ftr-374	1556	29	,	,	PUNCT
ftr-374	1556	30	are	be	AUX
ftr-374	1556	31	as	as	SCONJ
ftr-374	1556	32	follows	follow	VERB
ftr-374	1556	33	:	:	PUNCT
ftr-374	1556	34	assets	asset	NOUN
ftr-374	1556	35	partners	partner	NOUN
ftr-374	1556	36	’	'	PUNCT
ftr-374	1556	37	capital	capital	NOUN
ftr-374	1556	38	accounts	account	NOUN
ftr-374	1556	39	book	book	NOUN
ftr-374	1556	40	value	value	NOUN
ftr-374	1556	41	basis	basis	NOUN
ftr-374	1556	42	book	book	NOUN
ftr-374	1556	43	value	value	NOUN
ftr-374	1556	44	basis	basis	NOUN
ftr-374	1556	45	cash	cash	NOUN
ftr-374	1556	46	$	$	SYM
ftr-374	1556	47	100,000	100,000	NUM
ftr-374	1556	48	$	$	SYM
ftr-374	1556	49	100,000	100,000	NUM
ftr-374	1556	50	a	a	DET
ftr-374	1556	51	$	$	SYM
ftr-374	1556	52	110,000	110,000	NUM
ftr-374	1556	53	$	$	SYM
ftr-374	1556	54	110,000	110,000	NUM
ftr-374	1556	55	gainacre	gainacre	VERB
ftr-374	1556	56	$	$	SYM
ftr-374	1556	57	100,000	100,000	NUM
ftr-374	1556	58	$	$	SYM
ftr-374	1556	59	40,000	40,000	NUM
ftr-374	1556	60	b	b	NUM
ftr-374	1556	61	$	$	SYM
ftr-374	1556	62	110,000	110,000	NUM
ftr-374	1556	63	$	$	SYM
ftr-374	1556	64	50,000	50,000	NUM
ftr-374	1556	65	lossacre	lossacre	NOUN
ftr-374	1556	66	/	/	SYM
ftr-374	1556	67	cash	cash	NOUN
ftr-374	1556	68	$	$	SYM
ftr-374	1556	69	130,000	130,000	NUM
ftr-374	1556	70	$	$	SYM
ftr-374	1556	71	130,000	130,000	NUM
ftr-374	1556	72	d	d	NOUN
ftr-374	1556	73	$	$	SYM
ftr-374	1556	74	110,000	110,000	NUM
ftr-374	1556	75	$	$	SYM
ftr-374	1556	76	110,000	110,000	NUM
ftr-374	1556	77	$	$	SYM
ftr-374	1556	78	330,000	330,000	NUM
ftr-374	1556	79	$	$	SYM
ftr-374	1556	80	270,000	270,000	NUM
ftr-374	1556	81	$	$	SYM
ftr-374	1556	82	330,000	330,000	NUM
ftr-374	1556	83	$	$	SYM
ftr-374	1556	84	270,000	270,000	NUM
ftr-374	1556	85	260	260	NUM
ftr-374	1556	86	.	.	PUNCT
ftr-374	1557	1	the	the	DET
ftr-374	1557	2	excess	excess	NOUN
ftr-374	1557	3	of	of	ADP
ftr-374	1557	4	d	d	NOUN
ftr-374	1557	5	’s	’s	NOUN
ftr-374	1557	6	of	of	ADP
ftr-374	1557	7	partnership	partnership	NOUN
ftr-374	1557	8	basis	basis	NOUN
ftr-374	1557	9	over	over	ADP
ftr-374	1557	10	d	d	PROPN
ftr-374	1557	11	’s	’s	PART
ftr-374	1557	12	share	share	NOUN
ftr-374	1557	13	of	of	ADP
ftr-374	1557	14	partnership	partnership	NOUN
ftr-374	1557	15	inside	inside	ADP
ftr-374	1557	16	basis	basis	NOUN
ftr-374	1557	17	is	be	AUX
ftr-374	1557	18	$	$	SYM
ftr-374	1557	19	10,000	10,000	NUM
ftr-374	1557	20	.	.	PUNCT
ftr-374	1558	1	d	d	NOUN
ftr-374	1558	2	’s	’s	ADJ
ftr-374	1558	3	share	share	NOUN
ftr-374	1558	4	of	of	ADP
ftr-374	1558	5	partnership	partnership	NOUN
ftr-374	1558	6	inside	inside	ADP
ftr-374	1558	7	basis	basis	NOUN
ftr-374	1558	8	is	be	AUX
ftr-374	1558	9	d	d	NOUN
ftr-374	1558	10	’s	’s	PART
ftr-374	1558	11	share	share	NOUN
ftr-374	1558	12	of	of	ADP
ftr-374	1558	13	previously	previously	ADV
ftr-374	1558	14	taxed	tax	VERB
ftr-374	1558	15	capital	capital	NOUN
ftr-374	1558	16	,	,	PUNCT
ftr-374	1558	17	which	which	PRON
ftr-374	1558	18	is	be	AUX
ftr-374	1558	19	the	the	DET
ftr-374	1558	20	$	$	SYM
ftr-374	1558	21	110,000	110,000	NUM
ftr-374	1558	22	that	that	PRON
ftr-374	1558	23	would	would	AUX
ftr-374	1558	24	be	be	AUX
ftr-374	1558	25	distributed	distribute	VERB
ftr-374	1558	26	to	to	ADP
ftr-374	1558	27	d	d	NOUN
ftr-374	1558	28	on	on	ADP
ftr-374	1558	29	sale	sale	NOUN
ftr-374	1558	30	of	of	ADP
ftr-374	1558	31	partnership	partnership	NOUN
ftr-374	1558	32	assets	asset	NOUN
ftr-374	1558	33	and	and	CCONJ
ftr-374	1558	34	complete	complete	ADJ
ftr-374	1558	35	liquidation	liquidation	NOUN
ftr-374	1558	36	,	,	PUNCT
ftr-374	1558	37	decreased	decrease	VERB
ftr-374	1558	38	to	to	ADP
ftr-374	1558	39	$	$	SYM
ftr-374	1558	40	100,000	100,000	NUM
ftr-374	1558	41	by	by	ADP
ftr-374	1558	42	the	the	DET
ftr-374	1558	43	$	$	SYM
ftr-374	1558	44	10,000	10,000	NUM
ftr-374	1558	45	gain	gain	NOUN
ftr-374	1558	46	that	that	PRON
ftr-374	1558	47	would	would	AUX
ftr-374	1558	48	be	be	AUX
ftr-374	1558	49	realized	realize	VERB
ftr-374	1558	50	by	by	ADP
ftr-374	1558	51	the	the	DET
ftr-374	1558	52	partnership	partnership	NOUN
ftr-374	1558	53	on	on	ADP
ftr-374	1558	54	sale	sale	NOUN
ftr-374	1558	55	of	of	ADP
ftr-374	1558	56	blackacre	blackacre	NOUN
ftr-374	1558	57	and	and	CCONJ
ftr-374	1558	58	allocated	allocate	VERB
ftr-374	1558	59	to	to	ADP
ftr-374	1558	60	d	d	PROPN
ftr-374	1558	61	if	if	SCONJ
ftr-374	1558	62	the	the	DET
ftr-374	1558	63	partnership	partnership	NOUN
ftr-374	1558	64	basis	basis	NOUN
ftr-374	1558	65	in	in	ADP
ftr-374	1558	66	blackacre	blackacre	NOUN
ftr-374	1558	67	were	be	AUX
ftr-374	1558	68	limited	limit	VERB
ftr-374	1558	69	to	to	ADP
ftr-374	1558	70	$	$	SYM
ftr-374	1558	71	100,000	100,000	NUM
ftr-374	1558	72	.	.	PUNCT
ftr-374	1559	1	treas	trea	NOUN
ftr-374	1559	2	.	.	PUNCT
ftr-374	1560	1	reg	reg	PROPN
ftr-374	1560	2	.	.	PUNCT
ftr-374	1561	1	§	§	PROPN
ftr-374	1561	2	1.743	1.743	NUM
ftr-374	1561	3	-	-	SYM
ftr-374	1561	4	1	1	NUM
ftr-374	1561	5	.	.	PUNCT
ftr-374	1562	1	the	the	DET
ftr-374	1562	2	basis	basis	NOUN
ftr-374	1562	3	of	of	ADP
ftr-374	1562	4	partnership	partnership	NOUN
ftr-374	1562	5	property	property	NOUN
ftr-374	1562	6	is	be	AUX
ftr-374	1562	7	increased	increase	VERB
ftr-374	1562	8	by	by	ADP
ftr-374	1562	9	the	the	DET
ftr-374	1562	10	excess	excess	NOUN
ftr-374	1562	11	of	of	ADP
ftr-374	1562	12	d	d	NOUN
ftr-374	1562	13	’s	’s	ADJ
ftr-374	1562	14	outside	outside	ADJ
ftr-374	1562	15	basis	basis	NOUN
ftr-374	1562	16	over	over	ADP
ftr-374	1562	17	d	d	PROPN
ftr-374	1562	18	’s	’s	ADV
ftr-374	1562	19	$	$	SYM
ftr-374	1562	20	100,000	100,000	NUM
ftr-374	1562	21	share	share	NOUN
ftr-374	1562	22	of	of	ADP
ftr-374	1562	23	partnership	partnership	NOUN
ftr-374	1562	24	inside	inside	ADP
ftr-374	1562	25	basis	basis	NOUN
ftr-374	1562	26	.	.	PUNCT
ftr-374	1563	1	686	686	NUM
ftr-374	1563	2	florida	florida	PROPN
ftr-374	1563	3	tax	tax	NOUN
ftr-374	1563	4	review	review	NOUN
ftr-374	1563	5	[	[	X
ftr-374	1563	6	vol	vol	NOUN
ftr-374	1563	7	.	.	PUNCT
ftr-374	1564	1	9:6	9:6	NUM
ftr-374	1564	2	here	here	ADV
ftr-374	1564	3	again	again	ADV
ftr-374	1564	4	,	,	PUNCT
ftr-374	1564	5	literal	literal	ADJ
ftr-374	1564	6	application	application	NOUN
ftr-374	1564	7	of	of	ADP
ftr-374	1564	8	section	section	NOUN
ftr-374	1564	9	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1564	10	)	)	PUNCT
ftr-374	1564	11	to	to	PART
ftr-374	1564	12	limit	limit	VERB
ftr-374	1564	13	the	the	DET
ftr-374	1564	14	basis	basis	NOUN
ftr-374	1564	15	of	of	ADP
ftr-374	1564	16	all	all	DET
ftr-374	1564	17	partners	partner	NOUN
ftr-374	1564	18	to	to	ADP
ftr-374	1564	19	the	the	DET
ftr-374	1564	20	fair	fair	ADJ
ftr-374	1564	21	market	market	NOUN
ftr-374	1564	22	value	value	NOUN
ftr-374	1564	23	of	of	ADP
ftr-374	1564	24	contributed	contribute	VERB
ftr-374	1564	25	built	build	VERB
ftr-374	1564	26	-	-	PUNCT
ftr-374	1564	27	in	in	ADP
ftr-374	1564	28	loss	loss	NOUN
ftr-374	1564	29	property	property	NOUN
ftr-374	1564	30	reaches	reach	VERB
ftr-374	1564	31	the	the	DET
ftr-374	1564	32	correct	correct	ADJ
ftr-374	1564	33	result	result	NOUN
ftr-374	1564	34	under	under	ADP
ftr-374	1564	35	the	the	DET
ftr-374	1564	36	overall	overall	ADJ
ftr-374	1564	37	pattern	pattern	NOUN
ftr-374	1564	38	of	of	ADP
ftr-374	1564	39	subchapter	subchapter	NOUN
ftr-374	1564	40	k.	k.	PROPN
ftr-374	1564	41	vi	vi	PROPN
ftr-374	1564	42	.	.	PROPN
ftr-374	1564	43	admission	admission	NOUN
ftr-374	1564	44	of	of	ADP
ftr-374	1564	45	a	a	DET
ftr-374	1564	46	new	new	ADJ
ftr-374	1564	47	partner	partner	NOUN
ftr-374	1564	48	to	to	ADP
ftr-374	1564	49	the	the	DET
ftr-374	1564	50	partnership	partnership	NOUN
ftr-374	1564	51	with	with	ADP
ftr-374	1564	52	built	build	VERB
ftr-374	1564	53	-	-	PUNCT
ftr-374	1564	54	in	in	ADP
ftr-374	1564	55	gain	gain	NOUN
ftr-374	1564	56	or	or	CCONJ
ftr-374	1564	57	loss	loss	NOUN
ftr-374	1564	58	property	property	NOUN
ftr-374	1564	59	−	−	NOUN
ftr-374	1564	60	reverse	reverse	ADJ
ftr-374	1564	61	allocations	allocation	NOUN
ftr-374	1564	62	section	section	NOUN
ftr-374	1564	63	704(c	704(c	PROPN
ftr-374	1564	64	)	)	PUNCT
ftr-374	1564	65	,	,	PUNCT
ftr-374	1564	66	by	by	ADP
ftr-374	1564	67	its	its	PRON
ftr-374	1564	68	terms	term	NOUN
ftr-374	1564	69	,	,	PUNCT
ftr-374	1564	70	applies	apply	VERB
ftr-374	1564	71	to	to	PART
ftr-374	1564	72	control	control	VERB
ftr-374	1564	73	allocations	allocation	NOUN
ftr-374	1564	74	only	only	ADV
ftr-374	1564	75	in	in	ADP
ftr-374	1564	76	the	the	DET
ftr-374	1564	77	case	case	NOUN
ftr-374	1564	78	of	of	ADP
ftr-374	1564	79	a	a	DET
ftr-374	1564	80	contribution	contribution	NOUN
ftr-374	1564	81	of	of	ADP
ftr-374	1564	82	built	build	VERB
ftr-374	1564	83	-	-	PUNCT
ftr-374	1564	84	in	in	ADP
ftr-374	1564	85	gain	gain	NOUN
ftr-374	1564	86	or	or	CCONJ
ftr-374	1564	87	loss	loss	NOUN
ftr-374	1564	88	property	property	NOUN
ftr-374	1564	89	to	to	ADP
ftr-374	1564	90	a	a	DET
ftr-374	1564	91	partnership	partnership	NOUN
ftr-374	1564	92	by	by	ADP
ftr-374	1564	93	a	a	DET
ftr-374	1564	94	partner	partner	NOUN
ftr-374	1564	95	.	.	PUNCT
ftr-374	1565	1	nonetheless	nonetheless	ADV
ftr-374	1565	2	,	,	PUNCT
ftr-374	1565	3	similar	similar	ADJ
ftr-374	1565	4	allocation	allocation	NOUN
ftr-374	1565	5	issues	issue	NOUN
ftr-374	1565	6	arise	arise	VERB
ftr-374	1565	7	when	when	SCONJ
ftr-374	1565	8	a	a	DET
ftr-374	1565	9	new	new	ADJ
ftr-374	1565	10	partner	partner	NOUN
ftr-374	1565	11	contributes	contribute	VERB
ftr-374	1565	12	cash	cash	NOUN
ftr-374	1565	13	for	for	ADP
ftr-374	1565	14	an	an	DET
ftr-374	1565	15	interest	interest	NOUN
ftr-374	1565	16	in	in	ADP
ftr-374	1565	17	a	a	DET
ftr-374	1565	18	partnership	partnership	NOUN
ftr-374	1565	19	that	that	PRON
ftr-374	1565	20	holds	hold	VERB
ftr-374	1565	21	built	build	VERB
ftr-374	1565	22	-	-	PUNCT
ftr-374	1565	23	in	in	ADP
ftr-374	1565	24	gain	gain	NOUN
ftr-374	1565	25	or	or	CCONJ
ftr-374	1565	26	loss	loss	NOUN
ftr-374	1565	27	property	property	NOUN
ftr-374	1565	28	.	.	PUNCT
ftr-374	1566	1	in	in	ADP
ftr-374	1566	2	addition	addition	NOUN
ftr-374	1566	3	,	,	PUNCT
ftr-374	1566	4	a	a	DET
ftr-374	1566	5	new	new	ADJ
ftr-374	1566	6	partner	partner	NOUN
ftr-374	1566	7	entering	enter	VERB
ftr-374	1566	8	a	a	DET
ftr-374	1566	9	partnership	partnership	NOUN
ftr-374	1566	10	that	that	PRON
ftr-374	1566	11	has	have	AUX
ftr-374	1566	12	contributed	contribute	VERB
ftr-374	1566	13	built	build	VERB
ftr-374	1566	14	-	-	PUNCT
ftr-374	1566	15	in	in	ADP
ftr-374	1566	16	loss	loss	NOUN
ftr-374	1566	17	property	property	NOUN
ftr-374	1566	18	will	will	AUX
ftr-374	1566	19	be	be	AUX
ftr-374	1566	20	subject	subject	ADJ
ftr-374	1566	21	to	to	ADP
ftr-374	1566	22	the	the	DET
ftr-374	1566	23	basis	basis	NOUN
ftr-374	1566	24	limitation	limitation	NOUN
ftr-374	1566	25	of	of	ADP
ftr-374	1566	26	section	section	NOUN
ftr-374	1566	27	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1566	28	)	)	PUNCT
ftr-374	1566	29	,	,	PUNCT
ftr-374	1566	30	which	which	PRON
ftr-374	1566	31	raises	raise	VERB
ftr-374	1566	32	interesting	interesting	ADJ
ftr-374	1566	33	questions	question	NOUN
ftr-374	1566	34	regarding	regard	VERB
ftr-374	1566	35	the	the	DET
ftr-374	1566	36	impact	impact	NOUN
ftr-374	1566	37	on	on	ADP
ftr-374	1566	38	the	the	DET
ftr-374	1566	39	new	new	ADJ
ftr-374	1566	40	partner	partner	NOUN
ftr-374	1566	41	on	on	ADP
ftr-374	1566	42	disposition	disposition	NOUN
ftr-374	1566	43	of	of	ADP
ftr-374	1566	44	the	the	DET
ftr-374	1566	45	built	build	VERB
ftr-374	1566	46	-	-	PUNCT
ftr-374	1566	47	in	in	ADP
ftr-374	1566	48	loss	loss	NOUN
ftr-374	1566	49	property	property	NOUN
ftr-374	1566	50	.	.	PUNCT
ftr-374	1567	1	a.	a.	NOUN
ftr-374	1567	2	admission	admission	NOUN
ftr-374	1567	3	of	of	ADP
ftr-374	1567	4	a	a	DET
ftr-374	1567	5	partner	partner	NOUN
ftr-374	1567	6	to	to	ADP
ftr-374	1567	7	a	a	DET
ftr-374	1567	8	partnership	partnership	NOUN
ftr-374	1567	9	with	with	ADP
ftr-374	1567	10	built	build	VERB
ftr-374	1567	11	-	-	PUNCT
ftr-374	1567	12	in	in	ADP
ftr-374	1567	13	gain	gain	NOUN
ftr-374	1567	14	property	property	NOUN
ftr-374	1567	15	admission	admission	NOUN
ftr-374	1567	16	of	of	ADP
ftr-374	1567	17	a	a	DET
ftr-374	1567	18	new	new	ADJ
ftr-374	1567	19	partner	partner	NOUN
ftr-374	1567	20	by	by	ADP
ftr-374	1567	21	contribution	contribution	NOUN
ftr-374	1567	22	does	do	AUX
ftr-374	1567	23	not	not	PART
ftr-374	1567	24	require	require	VERB
ftr-374	1567	25	adjustments	adjustment	NOUN
ftr-374	1567	26	to	to	ADP
ftr-374	1567	27	the	the	DET
ftr-374	1567	28	partnership	partnership	NOUN
ftr-374	1567	29	capital	capital	NOUN
ftr-374	1567	30	accounts	account	NOUN
ftr-374	1567	31	.	.	PUNCT
ftr-374	1568	1	however	however	ADV
ftr-374	1568	2	,	,	PUNCT
ftr-374	1568	3	the	the	DET
ftr-374	1568	4	regulations	regulation	NOUN
ftr-374	1568	5	permit	permit	VERB
ftr-374	1568	6	a	a	DET
ftr-374	1568	7	partnership	partnership	NOUN
ftr-374	1568	8	to	to	PART
ftr-374	1568	9	revalue	revalue	VERB
ftr-374	1568	10	its	its	PRON
ftr-374	1568	11	assets	asset	NOUN
ftr-374	1568	12	to	to	ADP
ftr-374	1568	13	fair	fair	ADJ
ftr-374	1568	14	market	market	NOUN
ftr-374	1568	15	value	value	NOUN
ftr-374	1568	16	for	for	ADP
ftr-374	1568	17	capital	capital	NOUN
ftr-374	1568	18	account	account	NOUN
ftr-374	1568	19	purposes	purpose	NOUN
ftr-374	1568	20	upon	upon	SCONJ
ftr-374	1568	21	admission	admission	NOUN
ftr-374	1568	22	of	of	ADP
ftr-374	1568	23	a	a	DET
ftr-374	1568	24	new	new	ADJ
ftr-374	1568	25	partner	partner	NOUN
ftr-374	1568	26	by	by	ADP
ftr-374	1568	27	contribution.261	contribution.261	NOUN
ftr-374	1568	28	although	although	SCONJ
ftr-374	1568	29	voluntary	voluntary	ADJ
ftr-374	1568	30	,	,	PUNCT
ftr-374	1568	31	as	as	SCONJ
ftr-374	1568	32	a	a	DET
ftr-374	1568	33	practical	practical	ADJ
ftr-374	1568	34	matter	matter	NOUN
ftr-374	1568	35	revaluation	revaluation	NOUN
ftr-374	1568	36	of	of	ADP
ftr-374	1568	37	partnership	partnership	NOUN
ftr-374	1568	38	assets	asset	NOUN
ftr-374	1568	39	on	on	ADP
ftr-374	1568	40	admission	admission	NOUN
ftr-374	1568	41	of	of	ADP
ftr-374	1568	42	a	a	DET
ftr-374	1568	43	partner	partner	NOUN
ftr-374	1568	44	is	be	AUX
ftr-374	1568	45	important	important	ADJ
ftr-374	1568	46	,	,	PUNCT
ftr-374	1568	47	and	and	CCONJ
ftr-374	1568	48	probably	probably	ADV
ftr-374	1568	49	necessary	necessary	ADJ
ftr-374	1568	50	,	,	PUNCT
ftr-374	1568	51	to	to	PART
ftr-374	1568	52	allow	allow	VERB
ftr-374	1568	53	the	the	DET
ftr-374	1568	54	partnership	partnership	NOUN
ftr-374	1568	55	to	to	PART
ftr-374	1568	56	properly	properly	ADV
ftr-374	1568	57	reflect	reflect	VERB
ftr-374	1568	58	the	the	DET
ftr-374	1568	59	partners	partner	NOUN
ftr-374	1568	60	’	’	PART
ftr-374	1568	61	interests	interest	NOUN
ftr-374	1568	62	in	in	ADP
ftr-374	1568	63	partnership	partnership	NOUN
ftr-374	1568	64	capital	capital	NOUN
ftr-374	1568	65	.	.	PUNCT
ftr-374	1569	1	as	as	SCONJ
ftr-374	1569	2	partnership	partnership	NOUN
ftr-374	1569	3	assets	asset	NOUN
ftr-374	1569	4	are	be	AUX
ftr-374	1569	5	revalued	revalue	VERB
ftr-374	1569	6	,	,	PUNCT
ftr-374	1569	7	book	book	NOUN
ftr-374	1569	8	gains	gain	NOUN
ftr-374	1569	9	and	and	CCONJ
ftr-374	1569	10	losses	loss	NOUN
ftr-374	1569	11	are	be	AUX
ftr-374	1569	12	allocated	allocate	VERB
ftr-374	1569	13	to	to	ADP
ftr-374	1569	14	the	the	DET
ftr-374	1569	15	partner	partner	NOUN
ftr-374	1569	16	’s	’s	PART
ftr-374	1569	17	capital	capital	NOUN
ftr-374	1569	18	account	account	NOUN
ftr-374	1569	19	in	in	ADP
ftr-374	1569	20	the	the	DET
ftr-374	1569	21	manner	manner	NOUN
ftr-374	1569	22	that	that	PRON
ftr-374	1569	23	gains	gain	NOUN
ftr-374	1569	24	and	and	CCONJ
ftr-374	1569	25	losses	loss	NOUN
ftr-374	1569	26	are	be	AUX
ftr-374	1569	27	shared	share	VERB
ftr-374	1569	28	under	under	ADP
ftr-374	1569	29	the	the	DET
ftr-374	1569	30	terms	term	NOUN
ftr-374	1569	31	of	of	ADP
ftr-374	1569	32	the	the	DET
ftr-374	1569	33	partnership	partnership	NOUN
ftr-374	1569	34	agreement	agreement	NOUN
ftr-374	1569	35	.	.	PUNCT
ftr-374	1570	1	revaluation	revaluation	NOUN
ftr-374	1570	2	affects	affect	VERB
ftr-374	1570	3	only	only	ADV
ftr-374	1570	4	the	the	DET
ftr-374	1570	5	partnership	partnership	NOUN
ftr-374	1570	6	book	book	NOUN
ftr-374	1570	7	accounts	account	NOUN
ftr-374	1570	8	.	.	PUNCT
ftr-374	1571	1	no	no	DET
ftr-374	1571	2	tax	tax	NOUN
ftr-374	1571	3	gain	gain	NOUN
ftr-374	1571	4	or	or	CCONJ
ftr-374	1571	5	loss	loss	NOUN
ftr-374	1571	6	is	be	AUX
ftr-374	1571	7	triggered	trigger	VERB
ftr-374	1571	8	by	by	ADP
ftr-374	1571	9	the	the	DET
ftr-374	1571	10	revaluation	revaluation	NOUN
ftr-374	1571	11	.	.	PUNCT
ftr-374	1572	1	accounting	account	VERB
ftr-374	1572	2	for	for	ADP
ftr-374	1572	3	book	book	NOUN
ftr-374	1572	4	gains	gain	NOUN
ftr-374	1572	5	and	and	CCONJ
ftr-374	1572	6	losses	loss	NOUN
ftr-374	1572	7	without	without	ADP
ftr-374	1572	8	corresponding	correspond	VERB
ftr-374	1572	9	tax	tax	NOUN
ftr-374	1572	10	items	item	NOUN
ftr-374	1572	11	thus	thus	ADV
ftr-374	1572	12	creates	create	VERB
ftr-374	1572	13	a	a	DET
ftr-374	1572	14	disparity	disparity	NOUN
ftr-374	1572	15	in	in	ADP
ftr-374	1572	16	the	the	DET
ftr-374	1572	17	partnership	partnership	NOUN
ftr-374	1572	18	book	book	NOUN
ftr-374	1572	19	and	and	CCONJ
ftr-374	1572	20	tax	tax	NOUN
ftr-374	1572	21	accounts	account	NOUN
ftr-374	1572	22	.	.	PUNCT
ftr-374	1573	1	after	after	ADP
ftr-374	1573	2	revaluation	revaluation	NOUN
ftr-374	1573	3	,	,	PUNCT
ftr-374	1573	4	the	the	DET
ftr-374	1573	5	regulations	regulation	NOUN
ftr-374	1573	6	apply	apply	VERB
ftr-374	1573	7	section	section	NOUN
ftr-374	1573	8	704(c	704(c	PROPN
ftr-374	1573	9	)	)	PUNCT
ftr-374	1573	10	principles	principle	NOUN
ftr-374	1573	11	to	to	PART
ftr-374	1573	12	allocate	allocate	VERB
ftr-374	1573	13	tax	tax	NOUN
ftr-374	1573	14	items	item	NOUN
ftr-374	1573	15	to	to	PART
ftr-374	1573	16	reduce	reduce	VERB
ftr-374	1573	17	book	book	NOUN
ftr-374	1573	18	/	/	SYM
ftr-374	1573	19	tax	tax	NOUN
ftr-374	1573	20	disparities	disparity	NOUN
ftr-374	1573	21	in	in	ADP
ftr-374	1573	22	the	the	DET
ftr-374	1573	23	same	same	ADJ
ftr-374	1573	24	manner	manner	NOUN
ftr-374	1573	25	as	as	ADP
ftr-374	1573	26	allocations	allocation	NOUN
ftr-374	1573	27	attributable	attributable	ADJ
ftr-374	1573	28	to	to	PART
ftr-374	1573	29	contributed	contribute	VERB
ftr-374	1573	30	property.262	property.262	NOUN
ftr-374	1573	31	these	these	DET
ftr-374	1573	32	“	"	PUNCT
ftr-374	1573	33	reverse	reverse	ADJ
ftr-374	1573	34	allocations	allocation	NOUN
ftr-374	1573	35	”	"	PUNCT
ftr-374	1573	36	insure	insure	VERB
ftr-374	1573	37	that	that	SCONJ
ftr-374	1573	38	built	build	VERB
ftr-374	1573	39	-	-	PUNCT
ftr-374	1573	40	in	in	ADP
ftr-374	1573	41	gain	gain	NOUN
ftr-374	1573	42	or	or	CCONJ
ftr-374	1573	43	loss	loss	NOUN
ftr-374	1573	44	attributable	attributable	ADJ
ftr-374	1573	45	to	to	ADP
ftr-374	1573	46	periods	period	NOUN
ftr-374	1573	47	before	before	SCONJ
ftr-374	1573	48	a	a	DET
ftr-374	1573	49	new	new	ADJ
ftr-374	1573	50	partner	partner	NOUN
ftr-374	1573	51	is	be	AUX
ftr-374	1573	52	admitted	admit	VERB
ftr-374	1573	53	is	be	AUX
ftr-374	1573	54	allocated	allocate	VERB
ftr-374	1573	55	to	to	ADP
ftr-374	1573	56	the	the	DET
ftr-374	1573	57	old	old	ADJ
ftr-374	1573	58	partners	partner	NOUN
ftr-374	1573	59	.	.	PUNCT
ftr-374	1574	1	curative	curative	ADJ
ftr-374	1574	2	and	and	CCONJ
ftr-374	1574	3	remedial	remedial	ADJ
ftr-374	1574	4	allocations263	allocations263	PROPN
ftr-374	1574	5	are	be	AUX
ftr-374	1574	6	available	available	ADJ
ftr-374	1574	7	to	to	PART
ftr-374	1574	8	offset	offset	VERB
ftr-374	1574	9	distortions	distortion	NOUN
ftr-374	1574	10	caused	cause	VERB
ftr-374	1574	11	by	by	ADP
ftr-374	1574	12	the	the	DET
ftr-374	1574	13	ceiling	ceiling	NOUN
ftr-374	1574	14	rule	rule	NOUN
ftr-374	1574	15	when	when	SCONJ
ftr-374	1574	16	there	there	PRON
ftr-374	1574	17	are	be	VERB
ftr-374	1574	18	insufficient	insufficient	ADJ
ftr-374	1574	19	tax	tax	NOUN
ftr-374	1574	20	items	item	NOUN
ftr-374	1574	21	to	to	PART
ftr-374	1574	22	match	match	VERB
ftr-374	1574	23	the	the	DET
ftr-374	1574	24	partners	partner	NOUN
ftr-374	1574	25	’	'	PUNCT
ftr-374	1574	26	share	share	NOUN
ftr-374	1574	27	of	of	ADP
ftr-374	1574	28	book	book	NOUN
ftr-374	1574	29	items	item	NOUN
ftr-374	1574	30	.	.	PUNCT
ftr-374	1575	1	261	261	NUM
ftr-374	1575	2	.	.	PUNCT
ftr-374	1576	1	treas	treas	PROPN
ftr-374	1576	2	.	.	PUNCT
ftr-374	1577	1	reg	reg	PROPN
ftr-374	1577	2	.	.	PUNCT
ftr-374	1578	1	§	§	PROPN
ftr-374	1578	2	1.704	1.704	NUM
ftr-374	1578	3	-	-	NUM
ftr-374	1578	4	1(b)(2)(iv)(f	1(b)(2)(iv)(f	NUM
ftr-374	1578	5	)	)	PUNCT
ftr-374	1578	6	.	.	PUNCT
ftr-374	1579	1	262	262	NUM
ftr-374	1579	2	.	.	PUNCT
ftr-374	1580	1	treas	treas	PROPN
ftr-374	1580	2	.	.	PUNCT
ftr-374	1580	3	regs	regs	PROPN
ftr-374	1580	4	.	.	PUNCT
ftr-374	1581	1	§	§	PROPN
ftr-374	1581	2	§	§	PROPN
ftr-374	1581	3	1.704–1(b)(2)(iv)(f	1.704–1(b)(2)(iv)(f	NUM
ftr-374	1581	4	)	)	PUNCT
ftr-374	1581	5	,	,	PUNCT
ftr-374	1581	6	–	–	PUNCT
ftr-374	1581	7	1(b)(4)(i	1(b)(4)(i	NUM
ftr-374	1581	8	)	)	PUNCT
ftr-374	1581	9	,	,	PUNCT
ftr-374	1581	10	and	and	CCONJ
ftr-374	1581	11	1.704–3(a)(6)(i	1.704–3(a)(6)(i	NUM
ftr-374	1581	12	)	)	PUNCT
ftr-374	1581	13	.	.	PUNCT
ftr-374	1582	1	263	263	NUM
ftr-374	1582	2	.	.	PUNCT
ftr-374	1583	1	treas	treas	PROPN
ftr-374	1583	2	.	.	PUNCT
ftr-374	1584	1	reg	reg	PROPN
ftr-374	1584	2	.	.	PUNCT
ftr-374	1585	1	§	§	PROPN
ftr-374	1585	2	1.704	1.704	NUM
ftr-374	1585	3	-	-	NUM
ftr-374	1585	4	3(c	3(c	NUM
ftr-374	1585	5	)	)	PUNCT
ftr-374	1585	6	and	and	CCONJ
ftr-374	1585	7	(	(	PUNCT
ftr-374	1585	8	d	d	NOUN
ftr-374	1585	9	)	)	PUNCT
ftr-374	1585	10	.	.	PUNCT
ftr-374	1586	1	see	see	VERB
ftr-374	1586	2	text	text	NOUN
ftr-374	1586	3	supra	supra	NOUN
ftr-374	1586	4	,	,	PUNCT
ftr-374	1586	5	at	at	ADP
ftr-374	1586	6	note	note	NOUN
ftr-374	1586	7	44	44	NUM
ftr-374	1586	8	.	.	PUNCT
ftr-374	1586	9	2009	2009	NUM
ftr-374	1586	10	]	]	PUNCT
ftr-374	1586	11	built	build	VERB
ftr-374	1586	12	-	-	PUNCT
ftr-374	1586	13	in	in	ADP
ftr-374	1586	14	gain	gain	NOUN
ftr-374	1586	15	and	and	CCONJ
ftr-374	1586	16	built	build	VERB
ftr-374	1586	17	-	-	PUNCT
ftr-374	1586	18	in	in	ADP
ftr-374	1586	19	loss	loss	NOUN
ftr-374	1586	20	687	687	NUM
ftr-374	1586	21	example	example	NOUN
ftr-374	1586	22	23a.264	23a.264	NOUN
ftr-374	1587	1	i	i	NOUN
ftr-374	1587	2	and	and	CCONJ
ftr-374	1587	3	j	j	PROPN
ftr-374	1587	4	form	form	VERB
ftr-374	1587	5	the	the	DET
ftr-374	1587	6	ij	ij	NOUN
ftr-374	1587	7	partnership	partnership	NOUN
ftr-374	1587	8	with	with	ADP
ftr-374	1587	9	cash	cash	NOUN
ftr-374	1587	10	contributions	contribution	NOUN
ftr-374	1587	11	of	of	ADP
ftr-374	1587	12	$	$	SYM
ftr-374	1587	13	90,000	90,000	NUM
ftr-374	1587	14	.	.	PUNCT
ftr-374	1588	1	the	the	DET
ftr-374	1588	2	partnership	partnership	NOUN
ftr-374	1588	3	purchases	purchase	VERB
ftr-374	1588	4	property	property	NOUN
ftr-374	1588	5	for	for	ADP
ftr-374	1588	6	$	$	SYM
ftr-374	1588	7	180,000	180,000	NUM
ftr-374	1588	8	.	.	PUNCT
ftr-374	1589	1	the	the	DET
ftr-374	1589	2	partnership	partnership	NOUN
ftr-374	1589	3	capital	capital	NOUN
ftr-374	1589	4	account	account	NOUN
ftr-374	1589	5	is	be	AUX
ftr-374	1589	6	as	as	SCONJ
ftr-374	1589	7	follows	follow	VERB
ftr-374	1589	8	:	:	PUNCT
ftr-374	1589	9	assets	asset	NOUN
ftr-374	1589	10	partners	partner	NOUN
ftr-374	1589	11	’	'	PUNCT
ftr-374	1589	12	capital	capital	NOUN
ftr-374	1589	13	accounts	account	NOUN
ftr-374	1589	14	book	book	NOUN
ftr-374	1589	15	value	value	NOUN
ftr-374	1589	16	basis	basis	NOUN
ftr-374	1589	17	book	book	NOUN
ftr-374	1589	18	value	value	NOUN
ftr-374	1589	19	basis	basis	NOUN
ftr-374	1589	20	property	property	NOUN
ftr-374	1589	21	$	$	SYM
ftr-374	1589	22	180,000	180,000	NUM
ftr-374	1589	23	$	$	SYM
ftr-374	1589	24	180,000	180,000	NUM
ftr-374	1590	1	i	i	NOUN
ftr-374	1590	2	$	$	SYM
ftr-374	1590	3	90,000	90,000	NUM
ftr-374	1590	4	$	$	SYM
ftr-374	1590	5	90,000	90,000	NUM
ftr-374	1590	6	j	j	NOUN
ftr-374	1590	7	$	$	SYM
ftr-374	1590	8	90,000	90,000	NUM
ftr-374	1590	9	$	$	SYM
ftr-374	1590	10	90,000	90,000	NUM
ftr-374	1590	11	$	$	SYM
ftr-374	1590	12	180,000	180,000	NUM
ftr-374	1590	13	$	$	SYM
ftr-374	1590	14	180,000	180,000	NUM
ftr-374	1590	15	$	$	SYM
ftr-374	1590	16	180,000	180,000	NUM
ftr-374	1590	17	$	$	SYM
ftr-374	1590	18	180,000	180,000	NUM
ftr-374	1590	19	when	when	SCONJ
ftr-374	1590	20	the	the	DET
ftr-374	1590	21	partnership	partnership	NOUN
ftr-374	1590	22	property	property	NOUN
ftr-374	1590	23	has	have	AUX
ftr-374	1590	24	appreciated	appreciate	VERB
ftr-374	1590	25	to	to	ADP
ftr-374	1590	26	$	$	SYM
ftr-374	1590	27	300,000	300,000	NUM
ftr-374	1590	28	,	,	PUNCT
ftr-374	1590	29	k	k	PROPN
ftr-374	1590	30	is	be	AUX
ftr-374	1590	31	admitted	admit	VERB
ftr-374	1590	32	to	to	ADP
ftr-374	1590	33	the	the	DET
ftr-374	1590	34	partnership	partnership	NOUN
ftr-374	1590	35	as	as	ADP
ftr-374	1590	36	a	a	DET
ftr-374	1590	37	one	one	NUM
ftr-374	1590	38	-	-	PUNCT
ftr-374	1590	39	third	third	NOUN
ftr-374	1590	40	partner	partner	NOUN
ftr-374	1590	41	with	with	ADP
ftr-374	1590	42	a	a	DET
ftr-374	1590	43	cash	cash	NOUN
ftr-374	1590	44	contribution	contribution	NOUN
ftr-374	1590	45	of	of	ADP
ftr-374	1590	46	$	$	SYM
ftr-374	1590	47	150,000	150,000	NUM
ftr-374	1590	48	.	.	PUNCT
ftr-374	1591	1	without	without	ADP
ftr-374	1591	2	a	a	DET
ftr-374	1591	3	revaluation	revaluation	NOUN
ftr-374	1591	4	,	,	PUNCT
ftr-374	1591	5	the	the	DET
ftr-374	1591	6	partnership	partnership	NOUN
ftr-374	1591	7	capital	capital	NOUN
ftr-374	1591	8	accounts	account	NOUN
ftr-374	1591	9	are	be	AUX
ftr-374	1591	10	as	as	SCONJ
ftr-374	1591	11	follows	follow	VERB
ftr-374	1591	12	:	:	PUNCT
ftr-374	1591	13	assets	asset	NOUN
ftr-374	1591	14	partners	partner	NOUN
ftr-374	1591	15	’	'	PUNCT
ftr-374	1591	16	capital	capital	NOUN
ftr-374	1591	17	accounts	account	NOUN
ftr-374	1591	18	book	book	NOUN
ftr-374	1591	19	value	value	NOUN
ftr-374	1591	20	basis	basis	NOUN
ftr-374	1591	21	book	book	NOUN
ftr-374	1591	22	value	value	NOUN
ftr-374	1591	23	basis	basis	NOUN
ftr-374	1591	24	property	property	NOUN
ftr-374	1591	25	$	$	SYM
ftr-374	1591	26	180,000	180,000	NUM
ftr-374	1591	27	$	$	SYM
ftr-374	1591	28	180,000	180,000	NUM
ftr-374	1591	29	i	i	NOUN
ftr-374	1591	30	$	$	SYM
ftr-374	1591	31	90,000	90,000	NUM
ftr-374	1591	32	$	$	SYM
ftr-374	1591	33	90,000	90,000	NUM
ftr-374	1591	34	cash	cash	NOUN
ftr-374	1591	35	$	$	SYM
ftr-374	1591	36	150,000	150,000	NUM
ftr-374	1591	37	$	$	SYM
ftr-374	1591	38	150,000	150,000	NUM
ftr-374	1591	39	j	j	NOUN
ftr-374	1591	40	$	$	SYM
ftr-374	1591	41	90,000	90,000	NUM
ftr-374	1591	42	$	$	SYM
ftr-374	1591	43	90,000	90,000	NUM
ftr-374	1591	44	k	k	NOUN
ftr-374	1591	45	$	$	SYM
ftr-374	1591	46	150,000	150,000	NUM
ftr-374	1591	47	$	$	SYM
ftr-374	1591	48	150,000	150,000	NUM
ftr-374	1591	49	$	$	SYM
ftr-374	1591	50	230,000	230,000	NUM
ftr-374	1591	51	$	$	SYM
ftr-374	1591	52	230,000	230,000	NUM
ftr-374	1591	53	$	$	SYM
ftr-374	1591	54	230,000	230,000	NUM
ftr-374	1591	55	$	$	SYM
ftr-374	1591	56	230,000	230,000	NUM
ftr-374	1591	57	these	these	DET
ftr-374	1591	58	capital	capital	NOUN
ftr-374	1591	59	accounts	account	NOUN
ftr-374	1591	60	do	do	AUX
ftr-374	1591	61	not	not	PART
ftr-374	1591	62	reflect	reflect	VERB
ftr-374	1591	63	the	the	DET
ftr-374	1591	64	economic	economic	ADJ
ftr-374	1591	65	relationship	relationship	NOUN
ftr-374	1591	66	of	of	ADP
ftr-374	1591	67	the	the	DET
ftr-374	1591	68	partners	partner	NOUN
ftr-374	1591	69	.	.	PUNCT
ftr-374	1592	1	k	k	PROPN
ftr-374	1592	2	is	be	AUX
ftr-374	1592	3	admitted	admit	VERB
ftr-374	1592	4	as	as	ADP
ftr-374	1592	5	a	a	DET
ftr-374	1592	6	one	one	NUM
ftr-374	1592	7	-	-	PUNCT
ftr-374	1592	8	third	third	NOUN
ftr-374	1592	9	partner	partner	NOUN
ftr-374	1592	10	on	on	ADP
ftr-374	1592	11	the	the	DET
ftr-374	1592	12	basis	basis	NOUN
ftr-374	1592	13	of	of	ADP
ftr-374	1592	14	valuations	valuation	NOUN
ftr-374	1592	15	of	of	ADP
ftr-374	1592	16	partnership	partnership	NOUN
ftr-374	1592	17	property	property	NOUN
ftr-374	1592	18	,	,	PUNCT
ftr-374	1592	19	while	while	SCONJ
ftr-374	1592	20	the	the	DET
ftr-374	1592	21	capital	capital	NOUN
ftr-374	1592	22	accounts	account	NOUN
ftr-374	1592	23	show	show	VERB
ftr-374	1592	24	k	k	PROPN
ftr-374	1592	25	as	as	ADP
ftr-374	1592	26	a	a	DET
ftr-374	1592	27	62	62	NUM
ftr-374	1592	28	%	%	NOUN
ftr-374	1592	29	owner	owner	NOUN
ftr-374	1592	30	of	of	ADP
ftr-374	1592	31	partnership	partnership	NOUN
ftr-374	1592	32	capital	capital	NOUN
ftr-374	1592	33	.	.	PUNCT
ftr-374	1593	1	ultimately	ultimately	ADV
ftr-374	1593	2	reconciliation	reconciliation	NOUN
ftr-374	1593	3	of	of	ADP
ftr-374	1593	4	the	the	DET
ftr-374	1593	5	capital	capital	NOUN
ftr-374	1593	6	accounts	account	VERB
ftr-374	1593	7	with	with	ADP
ftr-374	1593	8	the	the	DET
ftr-374	1593	9	economics	economic	NOUN
ftr-374	1593	10	of	of	ADP
ftr-374	1593	11	the	the	DET
ftr-374	1593	12	partnership	partnership	NOUN
ftr-374	1593	13	requires	require	VERB
ftr-374	1593	14	a	a	DET
ftr-374	1593	15	special	special	ADJ
ftr-374	1593	16	allocation	allocation	NOUN
ftr-374	1593	17	of	of	ADP
ftr-374	1593	18	partnership	partnership	NOUN
ftr-374	1593	19	gain	gain	NOUN
ftr-374	1593	20	on	on	ADP
ftr-374	1593	21	sale	sale	NOUN
ftr-374	1593	22	of	of	ADP
ftr-374	1593	23	the	the	DET
ftr-374	1593	24	property	property	NOUN
ftr-374	1593	25	to	to	PART
ftr-374	1593	26	reflect	reflect	VERB
ftr-374	1593	27	the	the	DET
ftr-374	1593	28	economic	economic	ADJ
ftr-374	1593	29	division	division	NOUN
ftr-374	1593	30	of	of	ADP
ftr-374	1593	31	appreciation	appreciation	NOUN
ftr-374	1593	32	between	between	ADP
ftr-374	1593	33	i	i	PROPN
ftr-374	1593	34	and	and	CCONJ
ftr-374	1593	35	j	j	PROPN
ftr-374	1593	36	before	before	SCONJ
ftr-374	1593	37	k	k	PROPN
ftr-374	1593	38	became	become	VERB
ftr-374	1593	39	a	a	DET
ftr-374	1593	40	partner	partner	NOUN
ftr-374	1593	41	.	.	PUNCT
ftr-374	1594	1	rather	rather	ADV
ftr-374	1594	2	than	than	ADP
ftr-374	1594	3	relying	rely	VERB
ftr-374	1594	4	on	on	ADP
ftr-374	1594	5	capital	capital	NOUN
ftr-374	1594	6	accounts	account	NOUN
ftr-374	1594	7	,	,	PUNCT
ftr-374	1594	8	the	the	DET
ftr-374	1594	9	post	post	ADJ
ftr-374	1594	10	-	-	ADJ
ftr-374	1594	11	hoc	hoc	ADJ
ftr-374	1594	12	allocation	allocation	NOUN
ftr-374	1594	13	requires	require	VERB
ftr-374	1594	14	an	an	DET
ftr-374	1594	15	amendment	amendment	NOUN
ftr-374	1594	16	to	to	ADP
ftr-374	1594	17	the	the	DET
ftr-374	1594	18	partnership	partnership	NOUN
ftr-374	1594	19	agreement	agreement	NOUN
ftr-374	1594	20	to	to	PART
ftr-374	1594	21	provide	provide	VERB
ftr-374	1594	22	for	for	ADP
ftr-374	1594	23	the	the	DET
ftr-374	1594	24	appropriate	appropriate	ADJ
ftr-374	1594	25	allocation	allocation	NOUN
ftr-374	1594	26	of	of	ADP
ftr-374	1594	27	book	book	NOUN
ftr-374	1594	28	and	and	CCONJ
ftr-374	1594	29	tax	tax	NOUN
ftr-374	1594	30	items	item	NOUN
ftr-374	1594	31	.	.	PUNCT
ftr-374	1595	1	thus	thus	ADV
ftr-374	1595	2	,	,	PUNCT
ftr-374	1595	3	a	a	DET
ftr-374	1595	4	partnership	partnership	NOUN
ftr-374	1595	5	provision	provision	NOUN
ftr-374	1595	6	may	may	AUX
ftr-374	1595	7	be	be	AUX
ftr-374	1595	8	incorporated	incorporate	VERB
ftr-374	1595	9	to	to	PART
ftr-374	1595	10	allocate	allocate	VERB
ftr-374	1595	11	the	the	DET
ftr-374	1595	12	first	first	ADJ
ftr-374	1595	13	$	$	SYM
ftr-374	1595	14	120,000	120,000	NUM
ftr-374	1595	15	of	of	ADP
ftr-374	1595	16	gain	gain	NOUN
ftr-374	1595	17	on	on	ADP
ftr-374	1595	18	the	the	DET
ftr-374	1595	19	sale	sale	NOUN
ftr-374	1595	20	of	of	ADP
ftr-374	1595	21	the	the	DET
ftr-374	1595	22	property	property	NOUN
ftr-374	1595	23	to	to	ADP
ftr-374	1595	24	i	i	PRON
ftr-374	1595	25	and	and	CCONJ
ftr-374	1595	26	j	j	PROPN
ftr-374	1595	27	,	,	PUNCT
ftr-374	1595	28	with	with	ADP
ftr-374	1595	29	any	any	DET
ftr-374	1595	30	gain	gain	NOUN
ftr-374	1595	31	in	in	ADP
ftr-374	1595	32	excess	excess	NOUN
ftr-374	1595	33	of	of	ADP
ftr-374	1595	34	$	$	SYM
ftr-374	1595	35	120,000	120,000	NUM
ftr-374	1595	36	to	to	PART
ftr-374	1595	37	be	be	AUX
ftr-374	1595	38	divided	divide	VERB
ftr-374	1595	39	equally	equally	ADV
ftr-374	1595	40	.	.	PUNCT
ftr-374	1596	1	the	the	DET
ftr-374	1596	2	tax	tax	NOUN
ftr-374	1596	3	gain	gain	NOUN
ftr-374	1596	4	would	would	AUX
ftr-374	1596	5	follow.265	follow.265	VERB
ftr-374	1596	6	revaluing	revalue	VERB
ftr-374	1596	7	the	the	DET
ftr-374	1596	8	capital	capital	NOUN
ftr-374	1596	9	accounts	account	NOUN
ftr-374	1596	10	to	to	PART
ftr-374	1596	11	reflect	reflect	VERB
ftr-374	1596	12	fair	fair	ADJ
ftr-374	1596	13	market	market	NOUN
ftr-374	1596	14	value	value	NOUN
ftr-374	1596	15	at	at	ADP
ftr-374	1596	16	the	the	DET
ftr-374	1596	17	time	time	NOUN
ftr-374	1596	18	of	of	ADP
ftr-374	1596	19	k	k	PROPN
ftr-374	1596	20	’s	’s	PART
ftr-374	1596	21	admission	admission	NOUN
ftr-374	1596	22	has	have	VERB
ftr-374	1596	23	the	the	DET
ftr-374	1596	24	same	same	ADJ
ftr-374	1596	25	economic	economic	ADJ
ftr-374	1596	26	and	and	CCONJ
ftr-374	1596	27	tax	tax	NOUN
ftr-374	1596	28	result	result	NOUN
ftr-374	1596	29	,	,	PUNCT
ftr-374	1596	30	but	but	CCONJ
ftr-374	1596	31	has	have	VERB
ftr-374	1596	32	the	the	DET
ftr-374	1596	33	additional	additional	ADJ
ftr-374	1596	34	264	264	NUM
ftr-374	1596	35	.	.	PUNCT
ftr-374	1597	1	the	the	DET
ftr-374	1597	2	example	example	NOUN
ftr-374	1597	3	is	be	AUX
ftr-374	1597	4	from	from	ADP
ftr-374	1597	5	mcdaniel	mcdaniel	PROPN
ftr-374	1597	6	et	et	PROPN
ftr-374	1597	7	.	.	PUNCT
ftr-374	1598	1	al	al	PROPN
ftr-374	1598	2	.	.	PUNCT
ftr-374	1598	3	supra	supra	PROPN
ftr-374	1598	4	note15	note15	PROPN
ftr-374	1598	5	,	,	PUNCT
ftr-374	1598	6	169	169	NUM
ftr-374	1598	7	.	.	PUNCT
ftr-374	1598	8	265	265	NUM
ftr-374	1598	9	.	.	PUNCT
ftr-374	1599	1	this	this	DET
ftr-374	1599	2	allocation	allocation	NOUN
ftr-374	1599	3	has	have	VERB
ftr-374	1599	4	economic	economic	ADJ
ftr-374	1599	5	effect	effect	NOUN
ftr-374	1599	6	under	under	ADP
ftr-374	1599	7	the	the	DET
ftr-374	1599	8	economic	economic	ADJ
ftr-374	1599	9	effects	effect	NOUN
ftr-374	1599	10	test	test	NOUN
ftr-374	1599	11	of	of	ADP
ftr-374	1599	12	treas	treas	PROPN
ftr-374	1599	13	.	.	PUNCT
ftr-374	1600	1	reg	reg	PROPN
ftr-374	1600	2	.	.	PUNCT
ftr-374	1601	1	§	§	PROPN
ftr-374	1601	2	1.704	1.704	NUM
ftr-374	1601	3	-	-	SYM
ftr-374	1601	4	1(b)(2)(ii	1(b)(2)(ii	NUM
ftr-374	1601	5	)	)	PUNCT
ftr-374	1601	6	or	or	CCONJ
ftr-374	1601	7	the	the	DET
ftr-374	1601	8	alternative	alternative	ADJ
ftr-374	1601	9	test	test	NOUN
ftr-374	1601	10	of	of	ADP
ftr-374	1601	11	treas	treas	PROPN
ftr-374	1601	12	.	.	PUNCT
ftr-374	1602	1	reg	reg	PROPN
ftr-374	1602	2	.	.	PUNCT
ftr-374	1603	1	§	§	PROPN
ftr-374	1603	2	1.7041(b)(2)(ii)(d	1.7041(b)(2)(ii)(d	NUM
ftr-374	1603	3	)	)	PUNCT
ftr-374	1603	4	,	,	PUNCT
ftr-374	1603	5	depending	depend	VERB
ftr-374	1603	6	on	on	ADP
ftr-374	1603	7	whether	whether	SCONJ
ftr-374	1603	8	the	the	DET
ftr-374	1603	9	partners	partner	NOUN
ftr-374	1603	10	have	have	AUX
ftr-374	1603	11	an	an	DET
ftr-374	1603	12	obligation	obligation	NOUN
ftr-374	1603	13	to	to	PART
ftr-374	1603	14	restore	restore	VERB
ftr-374	1603	15	a	a	DET
ftr-374	1603	16	capital	capital	NOUN
ftr-374	1603	17	account	account	NOUN
ftr-374	1603	18	deficit	deficit	NOUN
ftr-374	1603	19	.	.	PUNCT
ftr-374	1604	1	688	688	NUM
ftr-374	1604	2	florida	florida	PROPN
ftr-374	1604	3	tax	tax	NOUN
ftr-374	1604	4	review	review	NOUN
ftr-374	1605	1	[	[	X
ftr-374	1605	2	vol	vol	NOUN
ftr-374	1605	3	.	.	PUNCT
ftr-374	1605	4	9:6	9:6	NUM
ftr-374	1605	5	advantage	advantage	NOUN
ftr-374	1605	6	of	of	ADP
ftr-374	1605	7	accurately	accurately	ADV
ftr-374	1605	8	reflecting	reflect	VERB
ftr-374	1605	9	the	the	DET
ftr-374	1605	10	partners	partner	NOUN
ftr-374	1605	11	’	'	PUNCT
ftr-374	1605	12	economic	economic	ADJ
ftr-374	1605	13	relationship	relationship	NOUN
ftr-374	1605	14	without	without	ADP
ftr-374	1605	15	special	special	ADJ
ftr-374	1605	16	allocations.266	allocations.266	NOUN
ftr-374	1605	17	revaluing	revalue	VERB
ftr-374	1605	18	the	the	DET
ftr-374	1605	19	partnership	partnership	NOUN
ftr-374	1605	20	asset	asset	NOUN
ftr-374	1605	21	to	to	ADP
ftr-374	1605	22	fair	fair	ADJ
ftr-374	1605	23	market	market	NOUN
ftr-374	1605	24	value	value	NOUN
ftr-374	1605	25	results	result	NOUN
ftr-374	1605	26	in	in	ADP
ftr-374	1605	27	a	a	DET
ftr-374	1605	28	partnership	partnership	NOUN
ftr-374	1605	29	book	book	NOUN
ftr-374	1605	30	gain	gain	NOUN
ftr-374	1605	31	of	of	ADP
ftr-374	1605	32	$	$	SYM
ftr-374	1605	33	120,000	120,000	NUM
ftr-374	1605	34	,	,	PUNCT
ftr-374	1605	35	which	which	PRON
ftr-374	1605	36	is	be	AUX
ftr-374	1605	37	allocated	allocate	VERB
ftr-374	1605	38	equally	equally	ADV
ftr-374	1605	39	to	to	ADP
ftr-374	1605	40	i	i	PRON
ftr-374	1605	41	and	and	CCONJ
ftr-374	1605	42	j	j	PROPN
ftr-374	1605	43	causing	cause	VERB
ftr-374	1605	44	a	a	DET
ftr-374	1605	45	$	$	SYM
ftr-374	1605	46	60,000	60,000	NUM
ftr-374	1605	47	increase	increase	NOUN
ftr-374	1605	48	in	in	ADP
ftr-374	1605	49	each	each	DET
ftr-374	1605	50	partner	partner	NOUN
ftr-374	1605	51	’s	’s	PART
ftr-374	1605	52	capital	capital	NOUN
ftr-374	1605	53	account.267	account.267	NOUN
ftr-374	1605	54	after	after	ADP
ftr-374	1605	55	admitting	admit	VERB
ftr-374	1605	56	k	k	PROPN
ftr-374	1605	57	to	to	ADP
ftr-374	1605	58	the	the	DET
ftr-374	1605	59	partnership	partnership	NOUN
ftr-374	1605	60	,	,	PUNCT
ftr-374	1605	61	the	the	DET
ftr-374	1605	62	revalued	revalue	VERB
ftr-374	1605	63	partnership	partnership	NOUN
ftr-374	1605	64	capital	capital	NOUN
ftr-374	1605	65	account	account	NOUN
ftr-374	1605	66	is	be	AUX
ftr-374	1605	67	as	as	SCONJ
ftr-374	1605	68	follows	follow	VERB
ftr-374	1605	69	:	:	PUNCT
ftr-374	1605	70	assets	asset	NOUN
ftr-374	1605	71	partners	partner	NOUN
ftr-374	1605	72	’	'	PUNCT
ftr-374	1605	73	capital	capital	NOUN
ftr-374	1605	74	accounts	account	NOUN
ftr-374	1605	75	book	book	NOUN
ftr-374	1605	76	value	value	NOUN
ftr-374	1605	77	basis	basis	NOUN
ftr-374	1605	78	book	book	NOUN
ftr-374	1605	79	value	value	NOUN
ftr-374	1605	80	basis	basis	NOUN
ftr-374	1605	81	property	property	NOUN
ftr-374	1605	82	$	$	SYM
ftr-374	1605	83	300,000	300,000	NUM
ftr-374	1605	84	$	$	SYM
ftr-374	1605	85	180,000	180,000	NUM
ftr-374	1605	86	i	i	NOUN
ftr-374	1605	87	$	$	SYM
ftr-374	1605	88	150,000	150,000	NUM
ftr-374	1605	89	$	$	SYM
ftr-374	1605	90	90,000	90,000	NUM
ftr-374	1605	91	cash	cash	NOUN
ftr-374	1605	92	$	$	SYM
ftr-374	1605	93	150,000	150,000	NUM
ftr-374	1605	94	$	$	SYM
ftr-374	1605	95	150,000	150,000	NUM
ftr-374	1605	96	j	j	NOUN
ftr-374	1605	97	$	$	SYM
ftr-374	1605	98	150,000	150,000	NUM
ftr-374	1605	99	$	$	SYM
ftr-374	1605	100	90,000	90,000	NUM
ftr-374	1605	101	k	k	NOUN
ftr-374	1605	102	$	$	SYM
ftr-374	1605	103	150,000	150,000	NUM
ftr-374	1605	104	$	$	SYM
ftr-374	1605	105	150,000	150,000	NUM
ftr-374	1605	106	$	$	SYM
ftr-374	1605	107	450,000	450,000	NUM
ftr-374	1605	108	$	$	SYM
ftr-374	1605	109	230,000	230,000	NUM
ftr-374	1605	110	$	$	SYM
ftr-374	1605	111	450,000	450,000	NUM
ftr-374	1605	112	$	$	SYM
ftr-374	1605	113	230,000	230,000	NUM
ftr-374	1605	114	now	now	ADV
ftr-374	1605	115	suppose	suppose	VERB
ftr-374	1605	116	that	that	SCONJ
ftr-374	1605	117	the	the	DET
ftr-374	1605	118	partnership	partnership	NOUN
ftr-374	1605	119	sells	sell	VERB
ftr-374	1605	120	the	the	DET
ftr-374	1605	121	property	property	NOUN
ftr-374	1605	122	for	for	ADP
ftr-374	1605	123	$	$	SYM
ftr-374	1605	124	330,000	330,000	NUM
ftr-374	1605	125	.	.	PUNCT
ftr-374	1606	1	the	the	DET
ftr-374	1606	2	partnership	partnership	NOUN
ftr-374	1606	3	realizes	realize	VERB
ftr-374	1606	4	a	a	DET
ftr-374	1606	5	book	book	NOUN
ftr-374	1606	6	gain	gain	NOUN
ftr-374	1606	7	of	of	ADP
ftr-374	1606	8	$	$	SYM
ftr-374	1606	9	30,000	30,000	NUM
ftr-374	1606	10	,	,	PUNCT
ftr-374	1606	11	which	which	PRON
ftr-374	1606	12	is	be	AUX
ftr-374	1606	13	allocated	allocate	VERB
ftr-374	1606	14	$	$	SYM
ftr-374	1606	15	10,000	10,000	NUM
ftr-374	1606	16	to	to	ADP
ftr-374	1606	17	each	each	DET
ftr-374	1606	18	partner	partner	NOUN
ftr-374	1606	19	.	.	PUNCT
ftr-374	1607	1	the	the	DET
ftr-374	1607	2	partnership	partnership	NOUN
ftr-374	1607	3	recognizes	recognize	VERB
ftr-374	1607	4	$	$	SYM
ftr-374	1607	5	150,000	150,000	NUM
ftr-374	1607	6	of	of	ADP
ftr-374	1607	7	tax	tax	NOUN
ftr-374	1607	8	gain	gain	NOUN
ftr-374	1607	9	.	.	PUNCT
ftr-374	1608	1	$	$	SYM
ftr-374	1608	2	10,000	10,000	NUM
ftr-374	1608	3	of	of	ADP
ftr-374	1608	4	tax	tax	NOUN
ftr-374	1608	5	gain	gain	NOUN
ftr-374	1608	6	is	be	AUX
ftr-374	1608	7	allocated	allocate	VERB
ftr-374	1608	8	to	to	ADP
ftr-374	1608	9	each	each	DET
ftr-374	1608	10	partner	partner	NOUN
ftr-374	1608	11	to	to	PART
ftr-374	1608	12	match	match	VERB
ftr-374	1608	13	each	each	DET
ftr-374	1608	14	partner	partner	NOUN
ftr-374	1608	15	’s	’s	PART
ftr-374	1608	16	book	book	NOUN
ftr-374	1608	17	gain	gain	NOUN
ftr-374	1608	18	.	.	PUNCT
ftr-374	1609	1	the	the	DET
ftr-374	1609	2	remaining	remain	VERB
ftr-374	1609	3	$	$	SYM
ftr-374	1609	4	120,000	120,000	NUM
ftr-374	1609	5	of	of	ADP
ftr-374	1609	6	tax	tax	NOUN
ftr-374	1609	7	gain	gain	NOUN
ftr-374	1609	8	is	be	AUX
ftr-374	1609	9	allocated	allocate	VERB
ftr-374	1609	10	equally	equally	ADV
ftr-374	1609	11	to	to	ADP
ftr-374	1609	12	i	i	PRON
ftr-374	1609	13	and	and	CCONJ
ftr-374	1609	14	j	j	PROPN
ftr-374	1609	15	to	to	PART
ftr-374	1609	16	reflect	reflect	VERB
ftr-374	1609	17	their	their	PRON
ftr-374	1609	18	unrealized	unrealized	ADJ
ftr-374	1609	19	appreciation	appreciation	NOUN
ftr-374	1609	20	prior	prior	ADV
ftr-374	1609	21	to	to	ADP
ftr-374	1609	22	k	k	PROPN
ftr-374	1609	23	’s	’s	PART
ftr-374	1609	24	admission	admission	NOUN
ftr-374	1609	25	to	to	ADP
ftr-374	1609	26	the	the	DET
ftr-374	1609	27	partnership	partnership	NOUN
ftr-374	1609	28	.	.	PUNCT
ftr-374	1610	1	thus	thus	ADV
ftr-374	1610	2	i	i	PRON
ftr-374	1610	3	and	and	CCONJ
ftr-374	1610	4	j	j	PROPN
ftr-374	1610	5	each	each	PRON
ftr-374	1610	6	recognize	recognize	VERB
ftr-374	1610	7	$	$	SYM
ftr-374	1610	8	70,000	70,000	NUM
ftr-374	1610	9	of	of	ADP
ftr-374	1610	10	gain	gain	NOUN
ftr-374	1610	11	.	.	PUNCT
ftr-374	1611	1	the	the	DET
ftr-374	1611	2	resulting	result	VERB
ftr-374	1611	3	partnership	partnership	NOUN
ftr-374	1611	4	capital	capital	NOUN
ftr-374	1611	5	account	account	NOUN
ftr-374	1611	6	is	be	AUX
ftr-374	1611	7	as	as	SCONJ
ftr-374	1611	8	follows	follow	VERB
ftr-374	1611	9	:	:	PUNCT
ftr-374	1611	10	assets	asset	NOUN
ftr-374	1611	11	partners	partner	NOUN
ftr-374	1611	12	’	'	PUNCT
ftr-374	1611	13	capital	capital	NOUN
ftr-374	1611	14	accounts	account	NOUN
ftr-374	1611	15	book	book	NOUN
ftr-374	1611	16	value	value	NOUN
ftr-374	1611	17	basis	basis	NOUN
ftr-374	1611	18	book	book	NOUN
ftr-374	1611	19	value	value	NOUN
ftr-374	1611	20	basis	basis	NOUN
ftr-374	1611	21	property	property	NOUN
ftr-374	1611	22	/	/	SYM
ftr-374	1611	23	cash	cash	NOUN
ftr-374	1611	24	$	$	SYM
ftr-374	1611	25	330,000	330,000	NUM
ftr-374	1611	26	$	$	SYM
ftr-374	1611	27	330,000	330,000	NUM
ftr-374	1611	28	i	i	NOUN
ftr-374	1611	29	$	$	SYM
ftr-374	1611	30	160,000	160,000	NUM
ftr-374	1611	31	$	$	SYM
ftr-374	1611	32	160,000	160,000	NUM
ftr-374	1611	33	cash	cash	NOUN
ftr-374	1611	34	$	$	SYM
ftr-374	1611	35	150,000	150,000	NUM
ftr-374	1611	36	$	$	SYM
ftr-374	1611	37	150,000	150,000	NUM
ftr-374	1611	38	j	j	NOUN
ftr-374	1611	39	$	$	SYM
ftr-374	1611	40	160,000	160,000	NUM
ftr-374	1611	41	$	$	SYM
ftr-374	1611	42	160,000	160,000	NUM
ftr-374	1611	43	k	k	NOUN
ftr-374	1611	44	$	$	SYM
ftr-374	1611	45	160,000	160,000	NUM
ftr-374	1611	46	$	$	SYM
ftr-374	1611	47	160,000	160,000	NUM
ftr-374	1611	48	$	$	SYM
ftr-374	1611	49	480,000	480,000	NUM
ftr-374	1611	50	$	$	SYM
ftr-374	1611	51	480,000	480,000	NUM
ftr-374	1611	52	$	$	SYM
ftr-374	1611	53	480,000	480,000	NUM
ftr-374	1611	54	$	$	SYM
ftr-374	1611	55	480,000	480,000	NUM
ftr-374	1611	56	example	example	NOUN
ftr-374	1611	57	23b	23b	NOUN
ftr-374	1611	58	suppose	suppose	VERB
ftr-374	1611	59	the	the	DET
ftr-374	1611	60	partnership	partnership	NOUN
ftr-374	1611	61	in	in	ADP
ftr-374	1611	62	example	example	NOUN
ftr-374	1611	63	23a	23a	NOUN
ftr-374	1611	64	sells	sell	VERB
ftr-374	1611	65	the	the	DET
ftr-374	1611	66	partnership	partnership	NOUN
ftr-374	1611	67	asset	asset	NOUN
ftr-374	1611	68	for	for	ADP
ftr-374	1611	69	$	$	SYM
ftr-374	1611	70	270,000	270,000	NUM
ftr-374	1611	71	.	.	PUNCT
ftr-374	1612	1	the	the	DET
ftr-374	1612	2	partnership	partnership	NOUN
ftr-374	1612	3	has	have	VERB
ftr-374	1612	4	a	a	DET
ftr-374	1612	5	$	$	SYM
ftr-374	1612	6	30,000	30,000	NUM
ftr-374	1612	7	book	book	NOUN
ftr-374	1612	8	loss	loss	NOUN
ftr-374	1612	9	allocable	allocable	ADJ
ftr-374	1612	10	to	to	ADP
ftr-374	1612	11	each	each	PRON
ftr-374	1612	12	of	of	ADP
ftr-374	1612	13	the	the	DET
ftr-374	1612	14	partners	partner	NOUN
ftr-374	1612	15	,	,	PUNCT
ftr-374	1612	16	and	and	CCONJ
ftr-374	1612	17	a	a	DET
ftr-374	1612	18	$	$	SYM
ftr-374	1612	19	90,000	90,000	NUM
ftr-374	1612	20	tax	tax	NOUN
ftr-374	1612	21	gain	gain	NOUN
ftr-374	1612	22	.	.	PUNCT
ftr-374	1613	1	the	the	DET
ftr-374	1613	2	partnership	partnership	NOUN
ftr-374	1613	3	has	have	VERB
ftr-374	1613	4	no	no	DET
ftr-374	1613	5	other	other	ADJ
ftr-374	1613	6	income	income	NOUN
ftr-374	1613	7	or	or	CCONJ
ftr-374	1613	8	loss	loss	NOUN
ftr-374	1613	9	.	.	PUNCT
ftr-374	1614	1	under	under	ADP
ftr-374	1614	2	the	the	DET
ftr-374	1614	3	traditional	traditional	ADJ
ftr-374	1614	4	method	method	NOUN
ftr-374	1614	5	of	of	ADP
ftr-374	1614	6	treas	treas	PROPN
ftr-374	1614	7	.	.	PUNCT
ftr-374	1615	1	reg	reg	PROPN
ftr-374	1615	2	.	.	PUNCT
ftr-374	1616	1	section	section	NOUN
ftr-374	1616	2	1.704	1.704	NUM
ftr-374	1616	3	-	-	SYM
ftr-374	1616	4	3(b	3(b	NUM
ftr-374	1616	5	)	)	PUNCT
ftr-374	1617	1	,	,	PUNCT
ftr-374	1617	2	the	the	DET
ftr-374	1617	3	tax	tax	NOUN
ftr-374	1617	4	gain	gain	NOUN
ftr-374	1617	5	is	be	AUX
ftr-374	1617	6	allocable	allocable	ADJ
ftr-374	1617	7	to	to	ADP
ftr-374	1617	8	i	i	PRON
ftr-374	1617	9	and	and	CCONJ
ftr-374	1617	10	j	j	PROPN
ftr-374	1617	11	,	,	PUNCT
ftr-374	1617	12	$	$	SYM
ftr-374	1617	13	45,000	45,000	NUM
ftr-374	1617	14	each	each	PRON
ftr-374	1617	15	.	.	PUNCT
ftr-374	1618	1	under	under	ADP
ftr-374	1618	2	the	the	DET
ftr-374	1618	3	266	266	NUM
ftr-374	1618	4	.	.	PUNCT
ftr-374	1619	1	this	this	PRON
ftr-374	1619	2	can	can	AUX
ftr-374	1619	3	be	be	AUX
ftr-374	1619	4	critically	critically	ADV
ftr-374	1619	5	important	important	ADJ
ftr-374	1619	6	in	in	ADP
ftr-374	1619	7	the	the	DET
ftr-374	1619	8	event	event	NOUN
ftr-374	1619	9	of	of	ADP
ftr-374	1619	10	a	a	DET
ftr-374	1619	11	break	break	NOUN
ftr-374	1619	12	-	-	PUNCT
ftr-374	1619	13	up	up	NOUN
ftr-374	1619	14	of	of	ADP
ftr-374	1619	15	the	the	DET
ftr-374	1619	16	partnership	partnership	NOUN
ftr-374	1619	17	where	where	SCONJ
ftr-374	1619	18	the	the	DET
ftr-374	1619	19	partners	partner	NOUN
ftr-374	1619	20	dispute	dispute	VERB
ftr-374	1619	21	their	their	PRON
ftr-374	1619	22	respective	respective	ADJ
ftr-374	1619	23	shares	share	NOUN
ftr-374	1619	24	of	of	ADP
ftr-374	1619	25	partnership	partnership	NOUN
ftr-374	1619	26	assets	asset	NOUN
ftr-374	1619	27	.	.	PUNCT
ftr-374	1620	1	the	the	DET
ftr-374	1620	2	maintenance	maintenance	NOUN
ftr-374	1620	3	of	of	ADP
ftr-374	1620	4	accurate	accurate	ADJ
ftr-374	1620	5	capital	capital	NOUN
ftr-374	1620	6	accounts	account	NOUN
ftr-374	1620	7	throughout	throughout	ADP
ftr-374	1620	8	the	the	DET
ftr-374	1620	9	life	life	NOUN
ftr-374	1620	10	of	of	ADP
ftr-374	1620	11	a	a	DET
ftr-374	1620	12	partnership	partnership	NOUN
ftr-374	1620	13	facilitates	facilitate	VERB
ftr-374	1620	14	the	the	DET
ftr-374	1620	15	division	division	NOUN
ftr-374	1620	16	of	of	ADP
ftr-374	1620	17	partnership	partnership	NOUN
ftr-374	1620	18	assets	asset	NOUN
ftr-374	1620	19	in	in	ADP
ftr-374	1620	20	the	the	DET
ftr-374	1620	21	event	event	NOUN
ftr-374	1620	22	of	of	ADP
ftr-374	1620	23	a	a	DET
ftr-374	1620	24	dispute	dispute	NOUN
ftr-374	1620	25	.	.	PUNCT
ftr-374	1621	1	267	267	NUM
ftr-374	1621	2	.	.	PUNCT
ftr-374	1622	1	treas	treas	PROPN
ftr-374	1622	2	.	.	PUNCT
ftr-374	1623	1	reg	reg	PROPN
ftr-374	1623	2	.	.	PUNCT
ftr-374	1624	1	§	§	PROPN
ftr-374	1624	2	1.704	1.704	NUM
ftr-374	1624	3	-	-	PUNCT
ftr-374	1624	4	1(b)(2)(iv)(g)(1	1(b)(2)(iv)(g)(1	NUM
ftr-374	1624	5	)	)	PUNCT
ftr-374	1624	6	.	.	PUNCT
ftr-374	1625	1	2009	2009	NUM
ftr-374	1625	2	]	]	PUNCT
ftr-374	1625	3	built	build	VERB
ftr-374	1625	4	-	-	PUNCT
ftr-374	1625	5	in	in	ADP
ftr-374	1625	6	gain	gain	NOUN
ftr-374	1625	7	and	and	CCONJ
ftr-374	1625	8	built	build	VERB
ftr-374	1625	9	-	-	PUNCT
ftr-374	1625	10	in	in	ADP
ftr-374	1625	11	loss	loss	NOUN
ftr-374	1625	12	689	689	NUM
ftr-374	1625	13	ceiling	ceiling	NOUN
ftr-374	1625	14	rule	rule	NOUN
ftr-374	1625	15	there	there	PRON
ftr-374	1625	16	is	be	VERB
ftr-374	1625	17	no	no	DET
ftr-374	1625	18	tax	tax	NOUN
ftr-374	1625	19	loss	loss	NOUN
ftr-374	1625	20	to	to	PART
ftr-374	1625	21	allocate	allocate	VERB
ftr-374	1625	22	to	to	ADP
ftr-374	1625	23	k	k	PROPN
ftr-374	1625	24	to	to	PART
ftr-374	1625	25	match	match	VERB
ftr-374	1625	26	k	k	PROPN
ftr-374	1625	27	’s	’s	ADJ
ftr-374	1625	28	book	book	NOUN
ftr-374	1625	29	loss	loss	NOUN
ftr-374	1625	30	.	.	PUNCT
ftr-374	1626	1	in	in	ADP
ftr-374	1626	2	addition	addition	NOUN
ftr-374	1626	3	,	,	PUNCT
ftr-374	1626	4	there	there	PRON
ftr-374	1626	5	are	be	VERB
ftr-374	1626	6	no	no	DET
ftr-374	1626	7	additional	additional	ADJ
ftr-374	1626	8	items	item	NOUN
ftr-374	1626	9	of	of	ADP
ftr-374	1626	10	income	income	NOUN
ftr-374	1626	11	or	or	CCONJ
ftr-374	1626	12	expense	expense	NOUN
ftr-374	1626	13	with	with	ADP
ftr-374	1626	14	which	which	PRON
ftr-374	1626	15	to	to	PART
ftr-374	1626	16	make	make	VERB
ftr-374	1626	17	curative	curative	ADJ
ftr-374	1626	18	allocations.268	allocations.268	PROPN
ftr-374	1626	19	however	however	ADV
ftr-374	1626	20	,	,	PUNCT
ftr-374	1626	21	the	the	DET
ftr-374	1626	22	partnership	partnership	NOUN
ftr-374	1626	23	could	could	AUX
ftr-374	1626	24	make	make	VERB
ftr-374	1626	25	a	a	DET
ftr-374	1626	26	remedial	remedial	ADJ
ftr-374	1626	27	allocation	allocation	NOUN
ftr-374	1626	28	of	of	ADP
ftr-374	1626	29	a	a	DET
ftr-374	1626	30	notional	notional	ADJ
ftr-374	1626	31	$	$	SYM
ftr-374	1626	32	10,000	10,000	NUM
ftr-374	1626	33	tax	tax	NOUN
ftr-374	1626	34	loss	loss	NOUN
ftr-374	1626	35	to	to	ADP
ftr-374	1626	36	k	k	PROPN
ftr-374	1626	37	coupled	couple	VERB
ftr-374	1626	38	with	with	ADP
ftr-374	1626	39	a	a	DET
ftr-374	1626	40	remedial	remedial	ADJ
ftr-374	1626	41	allocation	allocation	NOUN
ftr-374	1626	42	of	of	ADP
ftr-374	1626	43	$	$	SYM
ftr-374	1626	44	5,000	5,000	NUM
ftr-374	1626	45	of	of	ADP
ftr-374	1626	46	taxable	taxable	ADJ
ftr-374	1626	47	gain	gain	NOUN
ftr-374	1626	48	to	to	ADP
ftr-374	1626	49	i	i	PRON
ftr-374	1626	50	and	and	CCONJ
ftr-374	1626	51	j.	j.	PROPN
ftr-374	1626	52	using	use	VERB
ftr-374	1626	53	remedial	remedial	ADJ
ftr-374	1626	54	allocations	allocation	NOUN
ftr-374	1626	55	the	the	DET
ftr-374	1626	56	partnership	partnership	NOUN
ftr-374	1626	57	capital	capital	NOUN
ftr-374	1626	58	account	account	NOUN
ftr-374	1626	59	is	be	AUX
ftr-374	1626	60	as	as	SCONJ
ftr-374	1626	61	follows	follow	VERB
ftr-374	1626	62	:	:	PUNCT
ftr-374	1626	63	assets	asset	NOUN
ftr-374	1626	64	partners	partner	NOUN
ftr-374	1626	65	’	'	PUNCT
ftr-374	1626	66	capital	capital	NOUN
ftr-374	1626	67	accounts	account	NOUN
ftr-374	1626	68	book	book	NOUN
ftr-374	1626	69	value	value	NOUN
ftr-374	1626	70	basis	basis	NOUN
ftr-374	1626	71	book	book	NOUN
ftr-374	1626	72	value	value	NOUN
ftr-374	1626	73	basis	basis	NOUN
ftr-374	1626	74	property	property	NOUN
ftr-374	1626	75	/	/	SYM
ftr-374	1626	76	cash	cash	NOUN
ftr-374	1626	77	$	$	SYM
ftr-374	1626	78	270,000	270,000	NUM
ftr-374	1626	79	$	$	SYM
ftr-374	1626	80	270,000	270,000	NUM
ftr-374	1626	81	i	i	NOUN
ftr-374	1626	82	$	$	SYM
ftr-374	1626	83	140,000	140,000	NUM
ftr-374	1626	84	$	$	SYM
ftr-374	1626	85	140,000	140,000	NUM
ftr-374	1626	86	cash	cash	NOUN
ftr-374	1626	87	$	$	SYM
ftr-374	1626	88	150,000	150,000	NUM
ftr-374	1626	89	$	$	SYM
ftr-374	1626	90	150,000	150,000	NUM
ftr-374	1626	91	j	j	NOUN
ftr-374	1626	92	$	$	SYM
ftr-374	1626	93	140,000	140,000	NUM
ftr-374	1626	94	$	$	SYM
ftr-374	1626	95	140,000	140,000	NUM
ftr-374	1626	96	k	k	NOUN
ftr-374	1626	97	$	$	SYM
ftr-374	1626	98	140,000	140,000	NUM
ftr-374	1626	99	$	$	SYM
ftr-374	1626	100	140,000	140,000	NUM
ftr-374	1626	101	$	$	SYM
ftr-374	1626	102	420,000	420,000	NUM
ftr-374	1626	103	$	$	SYM
ftr-374	1626	104	420,000	420,000	NUM
ftr-374	1626	105	$	$	SYM
ftr-374	1626	106	420,000	420,000	NUM
ftr-374	1626	107	$	$	SYM
ftr-374	1626	108	420,000	420,000	NUM
ftr-374	1626	109	in	in	ADP
ftr-374	1626	110	the	the	DET
ftr-374	1626	111	absence	absence	NOUN
ftr-374	1626	112	of	of	ADP
ftr-374	1626	113	a	a	DET
ftr-374	1626	114	revaluation	revaluation	NOUN
ftr-374	1626	115	of	of	ADP
ftr-374	1626	116	partnership	partnership	NOUN
ftr-374	1626	117	property	property	NOUN
ftr-374	1626	118	,	,	PUNCT
ftr-374	1626	119	there	there	PRON
ftr-374	1626	120	is	be	VERB
ftr-374	1626	121	no	no	DET
ftr-374	1626	122	way	way	NOUN
ftr-374	1626	123	to	to	PART
ftr-374	1626	124	adjust	adjust	VERB
ftr-374	1626	125	capital	capital	NOUN
ftr-374	1626	126	accounts	account	NOUN
ftr-374	1626	127	to	to	PART
ftr-374	1626	128	reflect	reflect	VERB
ftr-374	1626	129	k	k	PROPN
ftr-374	1626	130	’s	’s	ADJ
ftr-374	1626	131	economic	economic	ADJ
ftr-374	1626	132	loss	loss	NOUN
ftr-374	1626	133	.	.	PUNCT
ftr-374	1627	1	on	on	ADP
ftr-374	1627	2	sale	sale	NOUN
ftr-374	1627	3	of	of	ADP
ftr-374	1627	4	the	the	DET
ftr-374	1627	5	property	property	NOUN
ftr-374	1627	6	for	for	ADP
ftr-374	1627	7	$	$	SYM
ftr-374	1627	8	270,000	270,000	NUM
ftr-374	1627	9	the	the	DET
ftr-374	1627	10	partnership	partnership	NOUN
ftr-374	1627	11	has	have	VERB
ftr-374	1627	12	a	a	DET
ftr-374	1627	13	book	book	NOUN
ftr-374	1627	14	and	and	CCONJ
ftr-374	1627	15	tax	tax	NOUN
ftr-374	1627	16	gain	gain	NOUN
ftr-374	1627	17	of	of	ADP
ftr-374	1627	18	$	$	SYM
ftr-374	1627	19	90,000	90,000	NUM
ftr-374	1627	20	(	(	PUNCT
ftr-374	1627	21	$	$	SYM
ftr-374	1627	22	270,000	270,000	NUM
ftr-374	1627	23	$	$	SYM
ftr-374	1627	24	180,000	180,000	NUM
ftr-374	1627	25	)	)	PUNCT
ftr-374	1627	26	.	.	PUNCT
ftr-374	1628	1	a	a	DET
ftr-374	1628	2	special	special	ADJ
ftr-374	1628	3	allocation	allocation	NOUN
ftr-374	1628	4	might	might	AUX
ftr-374	1628	5	be	be	AUX
ftr-374	1628	6	crafted	craft	VERB
ftr-374	1628	7	to	to	PART
ftr-374	1628	8	allocate	allocate	VERB
ftr-374	1628	9	this	this	DET
ftr-374	1628	10	gain	gain	NOUN
ftr-374	1628	11	equally	equally	ADV
ftr-374	1628	12	to	to	ADP
ftr-374	1628	13	i	i	PRON
ftr-374	1628	14	and	and	CCONJ
ftr-374	1628	15	j	j	PROPN
ftr-374	1628	16	,	,	PUNCT
ftr-374	1628	17	which	which	PRON
ftr-374	1628	18	avoids	avoid	VERB
ftr-374	1628	19	treating	treat	VERB
ftr-374	1628	20	k	k	PRON
ftr-374	1628	21	as	as	ADP
ftr-374	1628	22	realizing	realize	VERB
ftr-374	1628	23	an	an	DET
ftr-374	1628	24	economic	economic	ADJ
ftr-374	1628	25	loss	loss	NOUN
ftr-374	1628	26	.	.	PUNCT
ftr-374	1629	1	the	the	DET
ftr-374	1629	2	resulting	result	VERB
ftr-374	1629	3	partnership	partnership	NOUN
ftr-374	1629	4	capital	capital	NOUN
ftr-374	1629	5	accounts	account	NOUN
ftr-374	1629	6	,	,	PUNCT
ftr-374	1629	7	which	which	PRON
ftr-374	1629	8	now	now	ADV
ftr-374	1629	9	do	do	AUX
ftr-374	1629	10	not	not	PART
ftr-374	1629	11	reflect	reflect	VERB
ftr-374	1629	12	one	one	NUM
ftr-374	1629	13	-	-	PUNCT
ftr-374	1629	14	third	third	NOUN
ftr-374	1629	15	interests	interest	NOUN
ftr-374	1629	16	of	of	ADP
ftr-374	1629	17	the	the	DET
ftr-374	1629	18	partners	partner	NOUN
ftr-374	1629	19	,	,	PUNCT
ftr-374	1629	20	would	would	AUX
ftr-374	1629	21	be	be	AUX
ftr-374	1629	22	as	as	SCONJ
ftr-374	1629	23	follows	follow	VERB
ftr-374	1629	24	:	:	PUNCT
ftr-374	1629	25	assets	asset	NOUN
ftr-374	1629	26	partners	partner	NOUN
ftr-374	1629	27	’	'	PUNCT
ftr-374	1629	28	capital	capital	NOUN
ftr-374	1629	29	accounts	account	NOUN
ftr-374	1629	30	book	book	NOUN
ftr-374	1629	31	value	value	NOUN
ftr-374	1629	32	basis	basis	NOUN
ftr-374	1629	33	book	book	NOUN
ftr-374	1629	34	value	value	NOUN
ftr-374	1629	35	basis	basis	NOUN
ftr-374	1629	36	property	property	NOUN
ftr-374	1629	37	/	/	SYM
ftr-374	1629	38	cash	cash	NOUN
ftr-374	1629	39	$	$	SYM
ftr-374	1629	40	270,000	270,000	NUM
ftr-374	1629	41	$	$	SYM
ftr-374	1629	42	270,000	270,000	NUM
ftr-374	1629	43	i	i	NOUN
ftr-374	1629	44	$	$	SYM
ftr-374	1629	45	135,000	135,000	NUM
ftr-374	1629	46	$	$	SYM
ftr-374	1629	47	135,000	135,000	NUM
ftr-374	1629	48	cash	cash	NOUN
ftr-374	1629	49	$	$	SYM
ftr-374	1629	50	150,000	150,000	NUM
ftr-374	1629	51	$	$	SYM
ftr-374	1629	52	150,000	150,000	NUM
ftr-374	1629	53	j	j	NOUN
ftr-374	1629	54	$	$	SYM
ftr-374	1629	55	135,000	135,000	NUM
ftr-374	1629	56	$	$	SYM
ftr-374	1629	57	135,000	135,000	NUM
ftr-374	1629	58	k	k	NOUN
ftr-374	1629	59	$	$	SYM
ftr-374	1629	60	150,000	150,000	NUM
ftr-374	1629	61	$	$	SYM
ftr-374	1629	62	150,000	150,000	NUM
ftr-374	1629	63	$	$	SYM
ftr-374	1629	64	420,000	420,000	NUM
ftr-374	1629	65	$	$	SYM
ftr-374	1629	66	420,000	420,000	NUM
ftr-374	1629	67	$	$	SYM
ftr-374	1629	68	420,000	420,000	NUM
ftr-374	1629	69	$	$	SYM
ftr-374	1629	70	420,000	420,000	NUM
ftr-374	1629	71	this	this	DET
ftr-374	1629	72	result	result	NOUN
ftr-374	1629	73	may	may	AUX
ftr-374	1629	74	end	end	VERB
ftr-374	1629	75	in	in	ADP
ftr-374	1629	76	confusion	confusion	NOUN
ftr-374	1629	77	amongst	amongst	ADP
ftr-374	1629	78	the	the	DET
ftr-374	1629	79	partners	partner	NOUN
ftr-374	1629	80	who	who	PRON
ftr-374	1629	81	may	may	AUX
ftr-374	1629	82	expect	expect	VERB
ftr-374	1629	83	a	a	DET
ftr-374	1629	84	one	one	NUM
ftr-374	1629	85	-	-	PUNCT
ftr-374	1629	86	third	third	NOUN
ftr-374	1629	87	division	division	NOUN
ftr-374	1629	88	of	of	ADP
ftr-374	1629	89	partnership	partnership	NOUN
ftr-374	1629	90	assets	asset	NOUN
ftr-374	1629	91	,	,	PUNCT
ftr-374	1629	92	which	which	PRON
ftr-374	1629	93	is	be	AUX
ftr-374	1629	94	contrary	contrary	ADJ
ftr-374	1629	95	to	to	ADP
ftr-374	1629	96	the	the	DET
ftr-374	1629	97	result	result	NOUN
ftr-374	1629	98	shown	show	VERB
ftr-374	1629	99	by	by	ADP
ftr-374	1629	100	the	the	DET
ftr-374	1629	101	capital	capital	NOUN
ftr-374	1629	102	accounts	account	NOUN
ftr-374	1629	103	.	.	PUNCT
ftr-374	1630	1	b.	b.	PROPN
ftr-374	1630	2	depreciation	depreciation	NOUN
ftr-374	1630	3	and	and	CCONJ
ftr-374	1630	4	capital	capital	NOUN
ftr-374	1630	5	recovery	recovery	NOUN
ftr-374	1630	6	provisions	provision	NOUN
ftr-374	1630	7	revaluation	revaluation	NOUN
ftr-374	1630	8	of	of	ADP
ftr-374	1630	9	partnership	partnership	NOUN
ftr-374	1630	10	assets	asset	NOUN
ftr-374	1630	11	on	on	ADP
ftr-374	1630	12	admission	admission	NOUN
ftr-374	1630	13	of	of	ADP
ftr-374	1630	14	the	the	DET
ftr-374	1630	15	new	new	ADJ
ftr-374	1630	16	partner	partner	NOUN
ftr-374	1630	17	is	be	AUX
ftr-374	1630	18	also	also	ADV
ftr-374	1630	19	important	important	ADJ
ftr-374	1630	20	to	to	PART
ftr-374	1630	21	properly	properly	ADV
ftr-374	1630	22	allocate	allocate	VERB
ftr-374	1630	23	depreciation	depreciation	NOUN
ftr-374	1630	24	and	and	CCONJ
ftr-374	1630	25	other	other	ADJ
ftr-374	1630	26	capital	capital	NOUN
ftr-374	1630	27	recovery	recovery	NOUN
ftr-374	1630	28	deductions	deduction	NOUN
ftr-374	1630	29	among	among	ADP
ftr-374	1630	30	the	the	DET
ftr-374	1630	31	partners	partner	NOUN
ftr-374	1630	32	to	to	PART
ftr-374	1630	33	reflect	reflect	VERB
ftr-374	1630	34	the	the	DET
ftr-374	1630	35	cost	cost	NOUN
ftr-374	1630	36	to	to	ADP
ftr-374	1630	37	the	the	DET
ftr-374	1630	38	new	new	ADJ
ftr-374	1630	39	partner	partner	NOUN
ftr-374	1630	40	of	of	ADP
ftr-374	1630	41	an	an	DET
ftr-374	1630	42	interest	interest	NOUN
ftr-374	1630	43	in	in	ADP
ftr-374	1630	44	depreciable	depreciable	ADJ
ftr-374	1630	45	property	property	NOUN
ftr-374	1630	46	.	.	PUNCT
ftr-374	1631	1	268	268	NUM
ftr-374	1631	2	.	.	PUNCT
ftr-374	1632	1	treas	treas	PROPN
ftr-374	1632	2	.	.	PUNCT
ftr-374	1633	1	reg	reg	PROPN
ftr-374	1633	2	.	.	PUNCT
ftr-374	1634	1	§	§	PROPN
ftr-374	1634	2	1.704	1.704	NUM
ftr-374	1634	3	-	-	NUM
ftr-374	1634	4	3(c	3(c	NUM
ftr-374	1634	5	)	)	PUNCT
ftr-374	1634	6	.	.	PUNCT
ftr-374	1635	1	690	690	NUM
ftr-374	1635	2	florida	florida	PROPN
ftr-374	1635	3	tax	tax	NOUN
ftr-374	1635	4	review	review	NOUN
ftr-374	1635	5	[	[	X
ftr-374	1635	6	vol	vol	NOUN
ftr-374	1635	7	.	.	PUNCT
ftr-374	1636	1	9:6	9:6	NUM
ftr-374	1636	2	example	example	NOUN
ftr-374	1636	3	23c	23c	NOUN
ftr-374	1636	4	suppose	suppose	VERB
ftr-374	1636	5	the	the	DET
ftr-374	1636	6	property	property	NOUN
ftr-374	1636	7	purchased	purchase	VERB
ftr-374	1636	8	by	by	ADP
ftr-374	1636	9	i	i	PRON
ftr-374	1636	10	and	and	CCONJ
ftr-374	1636	11	j	j	PROPN
ftr-374	1636	12	in	in	ADP
ftr-374	1636	13	example	example	NOUN
ftr-374	1636	14	23a	23a	NUM
ftr-374	1636	15	is	be	AUX
ftr-374	1636	16	a	a	DET
ftr-374	1636	17	section	section	NOUN
ftr-374	1636	18	197	197	NUM
ftr-374	1636	19	intangible	intangible	ADJ
ftr-374	1636	20	and	and	CCONJ
ftr-374	1636	21	that	that	SCONJ
ftr-374	1636	22	i	i	PRON
ftr-374	1636	23	and	and	CCONJ
ftr-374	1636	24	j	j	PROPN
ftr-374	1636	25	have	have	AUX
ftr-374	1636	26	taken	take	VERB
ftr-374	1636	27	five	five	NUM
ftr-374	1636	28	years	year	NOUN
ftr-374	1636	29	of	of	ADP
ftr-374	1636	30	capital	capital	NOUN
ftr-374	1636	31	recovery	recovery	NOUN
ftr-374	1636	32	deductions	deduction	NOUN
ftr-374	1636	33	(	(	PUNCT
ftr-374	1636	34	$	$	SYM
ftr-374	1636	35	12,000	12,000	NUM
ftr-374	1636	36	/	/	SYM
ftr-374	1636	37	year	year	NOUN
ftr-374	1636	38	)	)	PUNCT
ftr-374	1636	39	reducing	reduce	VERB
ftr-374	1636	40	the	the	DET
ftr-374	1636	41	basis	basis	NOUN
ftr-374	1636	42	of	of	ADP
ftr-374	1636	43	the	the	DET
ftr-374	1636	44	asset	asset	NOUN
ftr-374	1636	45	to	to	ADP
ftr-374	1636	46	$	$	SYM
ftr-374	1636	47	120,000	120,000	NUM
ftr-374	1636	48	.	.	PUNCT
ftr-374	1637	1	at	at	ADP
ftr-374	1637	2	the	the	DET
ftr-374	1637	3	end	end	NOUN
ftr-374	1637	4	of	of	ADP
ftr-374	1637	5	five	five	NUM
ftr-374	1637	6	years	year	NOUN
ftr-374	1637	7	,	,	PUNCT
ftr-374	1637	8	when	when	SCONJ
ftr-374	1637	9	the	the	DET
ftr-374	1637	10	asset	asset	NOUN
ftr-374	1637	11	has	have	AUX
ftr-374	1637	12	appreciated	appreciate	VERB
ftr-374	1637	13	to	to	ADP
ftr-374	1637	14	$	$	SYM
ftr-374	1637	15	300,000	300,000	NUM
ftr-374	1637	16	,	,	PUNCT
ftr-374	1637	17	k	k	PROPN
ftr-374	1637	18	joins	join	VERB
ftr-374	1637	19	the	the	DET
ftr-374	1637	20	partnership	partnership	NOUN
ftr-374	1637	21	with	with	ADP
ftr-374	1637	22	a	a	DET
ftr-374	1637	23	$	$	SYM
ftr-374	1637	24	150,000	150,000	NUM
ftr-374	1637	25	capital	capital	NOUN
ftr-374	1637	26	contribution	contribution	NOUN
ftr-374	1637	27	.	.	PUNCT
ftr-374	1638	1	at	at	ADP
ftr-374	1638	2	the	the	DET
ftr-374	1638	3	time	time	NOUN
ftr-374	1638	4	of	of	ADP
ftr-374	1638	5	k	k	PROPN
ftr-374	1638	6	’s	’s	PART
ftr-374	1638	7	admission	admission	NOUN
ftr-374	1638	8	,	,	PUNCT
ftr-374	1638	9	the	the	DET
ftr-374	1638	10	partnership	partnership	NOUN
ftr-374	1638	11	assets	asset	NOUN
ftr-374	1638	12	are	be	AUX
ftr-374	1638	13	revalued	revalue	VERB
ftr-374	1638	14	.	.	PUNCT
ftr-374	1639	1	the	the	DET
ftr-374	1639	2	partnership	partnership	NOUN
ftr-374	1639	3	recognizes	recognize	VERB
ftr-374	1639	4	$	$	SYM
ftr-374	1639	5	180,000	180,000	NUM
ftr-374	1639	6	of	of	ADP
ftr-374	1639	7	book	book	NOUN
ftr-374	1639	8	gain	gain	NOUN
ftr-374	1639	9	which	which	PRON
ftr-374	1639	10	is	be	AUX
ftr-374	1639	11	allocated	allocate	VERB
ftr-374	1639	12	to	to	ADP
ftr-374	1639	13	i	i	PRON
ftr-374	1639	14	’s	’s	PART
ftr-374	1640	1	and	and	CCONJ
ftr-374	1640	2	j	j	PROPN
ftr-374	1640	3	’s	’s	PART
ftr-374	1640	4	capital	capital	NOUN
ftr-374	1640	5	accounts	account	NOUN
ftr-374	1640	6	,	,	PUNCT
ftr-374	1640	7	$	$	SYM
ftr-374	1640	8	90,000	90,000	NUM
ftr-374	1640	9	each	each	PRON
ftr-374	1640	10	.	.	PUNCT
ftr-374	1641	1	the	the	DET
ftr-374	1641	2	partnership	partnership	NOUN
ftr-374	1641	3	breaks	break	VERB
ftr-374	1641	4	even	even	ADV
ftr-374	1641	5	other	other	ADJ
ftr-374	1641	6	than	than	ADP
ftr-374	1641	7	the	the	DET
ftr-374	1641	8	section	section	NOUN
ftr-374	1641	9	197	197	NUM
ftr-374	1641	10	amortization	amortization	NOUN
ftr-374	1641	11	deductions	deduction	NOUN
ftr-374	1641	12	.	.	PUNCT
ftr-374	1642	1	on	on	ADP
ftr-374	1642	2	k	k	PROPN
ftr-374	1642	3	’s	’s	PART
ftr-374	1642	4	admission	admission	NOUN
ftr-374	1642	5	to	to	ADP
ftr-374	1642	6	the	the	DET
ftr-374	1642	7	partnership	partnership	NOUN
ftr-374	1642	8	,	,	PUNCT
ftr-374	1642	9	the	the	DET
ftr-374	1642	10	partnership	partnership	NOUN
ftr-374	1642	11	capital	capital	NOUN
ftr-374	1642	12	accounts	account	NOUN
ftr-374	1642	13	are	be	AUX
ftr-374	1642	14	as	as	SCONJ
ftr-374	1642	15	follows	follow	VERB
ftr-374	1642	16	:	:	PUNCT
ftr-374	1642	17	assets	asset	NOUN
ftr-374	1642	18	partners	partner	NOUN
ftr-374	1642	19	’	'	PUNCT
ftr-374	1642	20	capital	capital	NOUN
ftr-374	1642	21	accounts	account	NOUN
ftr-374	1642	22	book	book	NOUN
ftr-374	1642	23	value	value	NOUN
ftr-374	1642	24	basis	basis	NOUN
ftr-374	1642	25	book	book	NOUN
ftr-374	1642	26	value	value	NOUN
ftr-374	1642	27	basis	basis	NOUN
ftr-374	1642	28	property	property	NOUN
ftr-374	1642	29	$	$	SYM
ftr-374	1642	30	300,000	300,000	NUM
ftr-374	1642	31	$	$	SYM
ftr-374	1642	32	120,000	120,000	NUM
ftr-374	1642	33	i	i	NOUN
ftr-374	1642	34	$	$	SYM
ftr-374	1642	35	150,000	150,000	NUM
ftr-374	1642	36	$	$	SYM
ftr-374	1642	37	60,000	60,000	NUM
ftr-374	1642	38	cash	cash	NOUN
ftr-374	1642	39	$	$	SYM
ftr-374	1642	40	150,000	150,000	NUM
ftr-374	1642	41	$	$	SYM
ftr-374	1642	42	150,000	150,000	NUM
ftr-374	1642	43	j	j	NOUN
ftr-374	1642	44	$	$	SYM
ftr-374	1642	45	150,000	150,000	NUM
ftr-374	1642	46	$	$	SYM
ftr-374	1642	47	60,000	60,000	NUM
ftr-374	1642	48	k	k	NOUN
ftr-374	1642	49	$	$	SYM
ftr-374	1642	50	150,000	150,000	NUM
ftr-374	1642	51	$	$	SYM
ftr-374	1642	52	150,000	150,000	NUM
ftr-374	1642	53	$	$	SYM
ftr-374	1642	54	450,000	450,000	NUM
ftr-374	1642	55	$	$	SYM
ftr-374	1642	56	270,000	270,000	NUM
ftr-374	1642	57	$	$	SYM
ftr-374	1642	58	450,000	450,000	NUM
ftr-374	1642	59	$	$	SYM
ftr-374	1642	60	270,000	270,000	NUM
ftr-374	1642	61	the	the	DET
ftr-374	1642	62	year	year	NOUN
ftr-374	1642	63	three	three	NUM
ftr-374	1642	64	§	§	PROPN
ftr-374	1642	65	197	197	NUM
ftr-374	1642	66	amortization	amortization	NOUN
ftr-374	1642	67	produces	produce	VERB
ftr-374	1642	68	a	a	DET
ftr-374	1642	69	$	$	SYM
ftr-374	1642	70	30,000	30,000	NUM
ftr-374	1642	71	book	book	NOUN
ftr-374	1642	72	expense	expense	NOUN
ftr-374	1642	73	and	and	CCONJ
ftr-374	1642	74	a	a	DET
ftr-374	1642	75	tax	tax	NOUN
ftr-374	1642	76	deduction	deduction	NOUN
ftr-374	1642	77	of	of	ADP
ftr-374	1642	78	$	$	SYM
ftr-374	1642	79	12,000	12,000	NUM
ftr-374	1642	80	.	.	PUNCT
ftr-374	1643	1	k	k	PRON
ftr-374	1643	2	’s	’s	PART
ftr-374	1643	3	allocation	allocation	NOUN
ftr-374	1643	4	of	of	ADP
ftr-374	1643	5	the	the	DET
ftr-374	1643	6	book	book	NOUN
ftr-374	1643	7	loss	loss	NOUN
ftr-374	1643	8	is	be	AUX
ftr-374	1643	9	$	$	SYM
ftr-374	1643	10	10,000	10,000	NUM
ftr-374	1643	11	.	.	PUNCT
ftr-374	1644	1	thus	thus	ADV
ftr-374	1644	2	,	,	PUNCT
ftr-374	1644	3	k	k	PROPN
ftr-374	1644	4	must	must	AUX
ftr-374	1644	5	be	be	AUX
ftr-374	1644	6	allocated	allocate	VERB
ftr-374	1644	7	a	a	DET
ftr-374	1644	8	tax	tax	NOUN
ftr-374	1644	9	deduction	deduction	NOUN
ftr-374	1644	10	of	of	ADP
ftr-374	1644	11	$	$	SYM
ftr-374	1644	12	10,000	10,000	NUM
ftr-374	1644	13	to	to	PART
ftr-374	1644	14	match	match	VERB
ftr-374	1644	15	the	the	DET
ftr-374	1644	16	book	book	NOUN
ftr-374	1644	17	loss	loss	NOUN
ftr-374	1644	18	.	.	PUNCT
ftr-374	1645	1	the	the	DET
ftr-374	1645	2	remaining	remain	VERB
ftr-374	1645	3	$	$	SYM
ftr-374	1645	4	2,000	2,000	NUM
ftr-374	1645	5	of	of	ADP
ftr-374	1645	6	the	the	DET
ftr-374	1645	7	§	§	PROPN
ftr-374	1645	8	197	197	NUM
ftr-374	1645	9	amortization	amortization	NOUN
ftr-374	1645	10	is	be	AUX
ftr-374	1645	11	divided	divide	VERB
ftr-374	1645	12	equally	equally	ADV
ftr-374	1645	13	between	between	ADP
ftr-374	1645	14	i	i	PRON
ftr-374	1645	15	and	and	CCONJ
ftr-374	1645	16	j.	j.	PROPN
ftr-374	1645	17	at	at	ADP
ftr-374	1645	18	the	the	DET
ftr-374	1645	19	end	end	NOUN
ftr-374	1645	20	of	of	ADP
ftr-374	1645	21	ten	ten	NUM
ftr-374	1645	22	years	year	NOUN
ftr-374	1645	23	,	,	PUNCT
ftr-374	1645	24	each	each	DET
ftr-374	1645	25	partner	partner	NOUN
ftr-374	1645	26	will	will	AUX
ftr-374	1645	27	have	have	AUX
ftr-374	1645	28	been	be	AUX
ftr-374	1645	29	allocated	allocate	VERB
ftr-374	1645	30	$	$	SYM
ftr-374	1645	31	100,000	100,000	NUM
ftr-374	1645	32	of	of	ADP
ftr-374	1645	33	book	book	NOUN
ftr-374	1645	34	expense	expense	NOUN
ftr-374	1645	35	.	.	PUNCT
ftr-374	1646	1	k	k	PROPN
ftr-374	1646	2	will	will	AUX
ftr-374	1646	3	have	have	AUX
ftr-374	1646	4	been	be	AUX
ftr-374	1646	5	allocated	allocate	VERB
ftr-374	1646	6	$	$	SYM
ftr-374	1646	7	100,000	100,000	NUM
ftr-374	1646	8	of	of	ADP
ftr-374	1646	9	tax	tax	NOUN
ftr-374	1646	10	loss	loss	NOUN
ftr-374	1646	11	,	,	PUNCT
ftr-374	1646	12	reducing	reduce	VERB
ftr-374	1646	13	k	k	PROPN
ftr-374	1646	14	’s	’s	PART
ftr-374	1646	15	basis	basis	NOUN
ftr-374	1646	16	to	to	ADP
ftr-374	1646	17	$	$	SYM
ftr-374	1646	18	50,000	50,000	NUM
ftr-374	1646	19	.	.	PUNCT
ftr-374	1647	1	i	i	PRON
ftr-374	1647	2	and	and	CCONJ
ftr-374	1647	3	j	j	PROPN
ftr-374	1647	4	each	each	PRON
ftr-374	1647	5	will	will	AUX
ftr-374	1647	6	have	have	AUX
ftr-374	1647	7	been	be	AUX
ftr-374	1647	8	allocated	allocate	VERB
ftr-374	1647	9	$	$	SYM
ftr-374	1647	10	10,000	10,000	NUM
ftr-374	1647	11	of	of	ADP
ftr-374	1647	12	tax	tax	NOUN
ftr-374	1647	13	loss	loss	NOUN
ftr-374	1647	14	,	,	PUNCT
ftr-374	1647	15	reducing	reduce	VERB
ftr-374	1647	16	their	their	PRON
ftr-374	1647	17	respective	respective	ADJ
ftr-374	1647	18	bases	basis	NOUN
ftr-374	1647	19	to	to	ADP
ftr-374	1647	20	$	$	SYM
ftr-374	1647	21	50,000	50,000	NUM
ftr-374	1647	22	.	.	PUNCT
ftr-374	1648	1	the	the	DET
ftr-374	1648	2	resulting	result	VERB
ftr-374	1648	3	capital	capital	NOUN
ftr-374	1648	4	account	account	NOUN
ftr-374	1648	5	at	at	ADP
ftr-374	1648	6	the	the	DET
ftr-374	1648	7	end	end	NOUN
ftr-374	1648	8	of	of	ADP
ftr-374	1648	9	year	year	NOUN
ftr-374	1648	10	ten	ten	NUM
ftr-374	1648	11	will	will	AUX
ftr-374	1648	12	be	be	AUX
ftr-374	1648	13	as	as	SCONJ
ftr-374	1648	14	follows	follow	VERB
ftr-374	1648	15	:	:	PUNCT
ftr-374	1648	16	assets	asset	NOUN
ftr-374	1648	17	partners	partner	NOUN
ftr-374	1648	18	’	'	PUNCT
ftr-374	1648	19	capital	capital	NOUN
ftr-374	1648	20	accounts	account	NOUN
ftr-374	1648	21	book	book	NOUN
ftr-374	1648	22	value	value	NOUN
ftr-374	1648	23	basis	basis	NOUN
ftr-374	1648	24	book	book	NOUN
ftr-374	1648	25	value	value	NOUN
ftr-374	1648	26	basis	basis	NOUN
ftr-374	1648	27	property	property	NOUN
ftr-374	1648	28	0	0	NUM
ftr-374	1648	29	0	0	NUM
ftr-374	1649	1	i	i	NOUN
ftr-374	1649	2	$	$	SYM
ftr-374	1649	3	50,000	50,000	NUM
ftr-374	1649	4	$	$	SYM
ftr-374	1649	5	50,000	50,000	NUM
ftr-374	1649	6	cash	cash	NOUN
ftr-374	1649	7	$	$	SYM
ftr-374	1649	8	150,000	150,000	NUM
ftr-374	1649	9	$	$	SYM
ftr-374	1649	10	150,000	150,000	NUM
ftr-374	1649	11	j	j	NOUN
ftr-374	1649	12	$	$	SYM
ftr-374	1649	13	50,000	50,000	NUM
ftr-374	1649	14	$	$	SYM
ftr-374	1649	15	50,000	50,000	NUM
ftr-374	1649	16	k	k	NOUN
ftr-374	1649	17	$	$	SYM
ftr-374	1649	18	50,000	50,000	NUM
ftr-374	1649	19	$	$	SYM
ftr-374	1649	20	50,000	50,000	NUM
ftr-374	1649	21	$	$	SYM
ftr-374	1649	22	50,000	50,000	NUM
ftr-374	1649	23	$	$	SYM
ftr-374	1649	24	150,000	150,000	NUM
ftr-374	1649	25	$	$	SYM
ftr-374	1649	26	150,000	150,000	NUM
ftr-374	1649	27	$	$	SYM
ftr-374	1649	28	150,000	150,000	NUM
ftr-374	1649	29	c.	c.	NOUN
ftr-374	1649	30	admission	admission	NOUN
ftr-374	1649	31	of	of	ADP
ftr-374	1649	32	a	a	DET
ftr-374	1649	33	partner	partner	NOUN
ftr-374	1649	34	to	to	ADP
ftr-374	1649	35	a	a	DET
ftr-374	1649	36	partnership	partnership	NOUN
ftr-374	1649	37	with	with	ADP
ftr-374	1649	38	contributed	contribute	VERB
ftr-374	1649	39	built	build	VERB
ftr-374	1649	40	-	-	PUNCT
ftr-374	1649	41	in	in	ADP
ftr-374	1649	42	loss	loss	NOUN
ftr-374	1649	43	property	property	NOUN
ftr-374	1649	44	section	section	NOUN
ftr-374	1649	45	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-374	1649	46	)	)	PUNCT
ftr-374	1649	47	complicates	complicate	VERB
ftr-374	1649	48	the	the	DET
ftr-374	1649	49	allocations	allocation	NOUN
ftr-374	1649	50	of	of	ADP
ftr-374	1649	51	built	build	VERB
ftr-374	1649	52	-	-	PUNCT
ftr-374	1649	53	in	in	ADP
ftr-374	1649	54	loss	loss	NOUN
ftr-374	1649	55	to	to	ADP
ftr-374	1649	56	partners	partner	NOUN
ftr-374	1649	57	after	after	ADP
ftr-374	1649	58	admission	admission	NOUN
ftr-374	1649	59	of	of	ADP
ftr-374	1649	60	a	a	DET
ftr-374	1649	61	new	new	ADJ
ftr-374	1649	62	partner	partner	NOUN
ftr-374	1649	63	.	.	PUNCT
ftr-374	1650	1	fundamentally	fundamentally	ADV
ftr-374	1650	2	,	,	PUNCT
ftr-374	1650	3	section	section	NOUN
ftr-374	1650	4	704(c)(1)(c	704(c)(1)(c	NUM
ftr-374	1650	5	)	)	PUNCT
ftr-374	1650	6	should	should	AUX
ftr-374	1650	7	be	be	AUX
ftr-374	1650	8	read	read	VERB
ftr-374	1650	9	to	to	PART
ftr-374	1650	10	apply	apply	VERB
ftr-374	1650	11	subdivision	subdivision	NOUN
ftr-374	1650	12	(	(	PUNCT
ftr-374	1650	13	i	i	NOUN
ftr-374	1650	14	)	)	PUNCT
ftr-374	1650	15	to	to	PART
ftr-374	1650	16	allocate	allocate	VERB
ftr-374	1650	17	all	all	PRON
ftr-374	1650	18	recognized	recognize	VERB
ftr-374	1650	19	2009	2009	NUM
ftr-374	1650	20	]	]	PUNCT
ftr-374	1650	21	built	build	VERB
ftr-374	1650	22	-	-	PUNCT
ftr-374	1650	23	in	in	ADP
ftr-374	1650	24	gain	gain	NOUN
ftr-374	1650	25	and	and	CCONJ
ftr-374	1650	26	built	build	VERB
ftr-374	1650	27	-	-	PUNCT
ftr-374	1650	28	in	in	ADP
ftr-374	1650	29	loss	loss	NOUN
ftr-374	1650	30	691	691	NUM
ftr-374	1650	31	built	build	VERB
ftr-374	1650	32	-	-	PUNCT
ftr-374	1650	33	in	in	ADP
ftr-374	1650	34	loss	loss	NOUN
ftr-374	1650	35	to	to	ADP
ftr-374	1650	36	the	the	DET
ftr-374	1650	37	contributing	contribute	VERB
ftr-374	1650	38	partner	partner	NOUN
ftr-374	1650	39	as	as	ADV
ftr-374	1650	40	long	long	ADV
ftr-374	1650	41	as	as	SCONJ
ftr-374	1650	42	the	the	DET
ftr-374	1650	43	contributing	contribute	VERB
ftr-374	1650	44	partner	partner	NOUN
ftr-374	1650	45	remains	remain	VERB
ftr-374	1650	46	a	a	DET
ftr-374	1650	47	partner	partner	NOUN
ftr-374	1650	48	in	in	ADP
ftr-374	1650	49	the	the	DET
ftr-374	1650	50	partnership	partnership	NOUN
ftr-374	1650	51	.	.	PUNCT
ftr-374	1651	1	subdivision	subdivision	NOUN
ftr-374	1651	2	(	(	PUNCT
ftr-374	1651	3	ii	ii	NOUN
ftr-374	1651	4	)	)	PUNCT
ftr-374	1651	5	should	should	AUX
ftr-374	1651	6	be	be	AUX
ftr-374	1651	7	applied	apply	VERB
ftr-374	1651	8	to	to	PART
ftr-374	1651	9	eliminate	eliminate	VERB
ftr-374	1651	10	partnership	partnership	NOUN
ftr-374	1651	11	loss	loss	NOUN
ftr-374	1651	12	only	only	ADV
ftr-374	1651	13	after	after	SCONJ
ftr-374	1651	14	the	the	DET
ftr-374	1651	15	contributing	contribute	VERB
ftr-374	1651	16	partner	partner	NOUN
ftr-374	1651	17	leaves	leave	VERB
ftr-374	1651	18	the	the	DET
ftr-374	1651	19	partnership	partnership	NOUN
ftr-374	1651	20	by	by	ADP
ftr-374	1651	21	treating	treat	VERB
ftr-374	1651	22	the	the	DET
ftr-374	1651	23	basis	basis	NOUN
ftr-374	1651	24	of	of	ADP
ftr-374	1651	25	contributed	contribute	VERB
ftr-374	1651	26	built	build	VERB
ftr-374	1651	27	-	-	PUNCT
ftr-374	1651	28	in	in	ADP
ftr-374	1651	29	loss	loss	NOUN
ftr-374	1651	30	property	property	NOUN
ftr-374	1651	31	as	as	ADV
ftr-374	1651	32	equal	equal	ADJ
ftr-374	1651	33	to	to	ADP
ftr-374	1651	34	fair	fair	ADJ
ftr-374	1651	35	market	market	NOUN
ftr-374	1651	36	value	value	NOUN
ftr-374	1651	37	on	on	ADP
ftr-374	1651	38	contribution	contribution	NOUN
ftr-374	1651	39	as	as	ADP
ftr-374	1651	40	to	to	ADP
ftr-374	1651	41	the	the	DET
ftr-374	1651	42	other	other	ADJ
ftr-374	1651	43	partners	partner	NOUN
ftr-374	1651	44	.	.	PUNCT
ftr-374	1652	1	example	example	NOUN
ftr-374	1652	2	24	24	NUM
ftr-374	1652	3	l	l	NOUN
ftr-374	1652	4	and	and	CCONJ
ftr-374	1652	5	m	m	PROPN
ftr-374	1652	6	form	form	VERB
ftr-374	1652	7	a	a	DET
ftr-374	1652	8	partnership	partnership	NOUN
ftr-374	1652	9	with	with	ADP
ftr-374	1652	10	a	a	DET
ftr-374	1652	11	contribution	contribution	NOUN
ftr-374	1652	12	of	of	ADP
ftr-374	1652	13	$	$	SYM
ftr-374	1652	14	90,000	90,000	NUM
ftr-374	1652	15	cash	cash	NOUN
ftr-374	1652	16	by	by	ADP
ftr-374	1652	17	l	l	NOUN
ftr-374	1652	18	and	and	CCONJ
ftr-374	1652	19	a	a	DET
ftr-374	1652	20	contribution	contribution	NOUN
ftr-374	1652	21	of	of	ADP
ftr-374	1652	22	property	property	NOUN
ftr-374	1652	23	by	by	ADP
ftr-374	1652	24	m	m	PROPN
ftr-374	1652	25	with	with	ADP
ftr-374	1652	26	a	a	DET
ftr-374	1652	27	fair	fair	ADJ
ftr-374	1652	28	market	market	NOUN
ftr-374	1652	29	value	value	NOUN
ftr-374	1652	30	of	of	ADP
ftr-374	1652	31	$	$	SYM
ftr-374	1652	32	90,000	90,000	NUM
ftr-374	1652	33	in	in	ADP
ftr-374	1652	34	which	which	PRON
ftr-374	1652	35	m	m	PROPN
ftr-374	1652	36	’s	’s	PART
ftr-374	1652	37	basis	basis	NOUN
ftr-374	1652	38	is	be	AUX
ftr-374	1652	39	$	$	SYM
ftr-374	1652	40	135,000	135,000	NUM
ftr-374	1652	41	.	.	PUNCT
ftr-374	1653	1	when	when	SCONJ
ftr-374	1653	2	the	the	DET
ftr-374	1653	3	property	property	NOUN
ftr-374	1653	4	has	have	AUX
ftr-374	1653	5	appreciated	appreciate	VERB
ftr-374	1653	6	to	to	ADP
ftr-374	1653	7	$	$	SYM
ftr-374	1653	8	120,000	120,000	NUM
ftr-374	1653	9	,	,	PUNCT
ftr-374	1653	10	n	n	PRON
ftr-374	1653	11	joins	join	VERB
ftr-374	1653	12	the	the	DET
ftr-374	1653	13	partnership	partnership	NOUN
ftr-374	1653	14	with	with	ADP
ftr-374	1653	15	a	a	DET
ftr-374	1653	16	cash	cash	NOUN
ftr-374	1653	17	contribution	contribution	NOUN
ftr-374	1653	18	of	of	ADP
ftr-374	1653	19	$	$	SYM
ftr-374	1653	20	105,000	105,000	NUM
ftr-374	1653	21	.	.	PUNCT
ftr-374	1654	1	the	the	DET
ftr-374	1654	2	partnership	partnership	NOUN
ftr-374	1654	3	agreement	agreement	NOUN
ftr-374	1654	4	provides	provide	VERB
ftr-374	1654	5	that	that	SCONJ
ftr-374	1654	6	the	the	DET
ftr-374	1654	7	partners	partner	NOUN
ftr-374	1654	8	will	will	AUX
ftr-374	1654	9	share	share	VERB
ftr-374	1654	10	gains	gain	NOUN
ftr-374	1654	11	and	and	CCONJ
ftr-374	1654	12	losses	loss	NOUN
ftr-374	1654	13	equally	equally	ADV
ftr-374	1654	14	.	.	PUNCT
ftr-374	1655	1	without	without	ADP
ftr-374	1655	2	restating	restate	VERB
ftr-374	1655	3	the	the	DET
ftr-374	1655	4	capital	capital	NOUN
ftr-374	1655	5	accounts	account	NOUN
ftr-374	1655	6	,	,	PUNCT
ftr-374	1655	7	after	after	ADP
ftr-374	1655	8	n	n	NOUN
ftr-374	1655	9	’s	’s	PART
ftr-374	1655	10	admission	admission	NOUN
ftr-374	1655	11	into	into	ADP
ftr-374	1655	12	the	the	DET
ftr-374	1655	13	partnership	partnership	NOUN
ftr-374	1655	14	,	,	PUNCT
ftr-374	1655	15	the	the	DET
ftr-374	1655	16	partnership	partnership	NOUN
ftr-374	1655	17	capital	capital	NOUN
ftr-374	1655	18	account	account	NOUN
ftr-374	1655	19	would	would	AUX
ftr-374	1655	20	be	be	AUX
ftr-374	1655	21	as	as	SCONJ
ftr-374	1655	22	follows	follow	VERB
ftr-374	1655	23	.	.	PUNCT
ftr-374	1656	1	assets	asset	NOUN
ftr-374	1656	2	partners	partner	NOUN
ftr-374	1656	3	’	'	PUNCT
ftr-374	1656	4	capital	capital	NOUN
ftr-374	1656	5	accounts	account	NOUN
ftr-374	1656	6	book	book	NOUN
ftr-374	1656	7	value	value	NOUN
ftr-374	1656	8	basis	basis	NOUN
ftr-374	1656	9	book	book	NOUN
ftr-374	1656	10	value	value	NOUN
ftr-374	1656	11	basis	basis	NOUN
ftr-374	1656	12	property	property	NOUN
ftr-374	1656	13	$	$	SYM
ftr-374	1656	14	90,000	90,000	NUM
ftr-374	1656	15	$	$	SYM
ftr-374	1656	16	135,000	135,000	NUM
ftr-374	1656	17	l	l	NOUN
ftr-374	1656	18	$	$	SYM
ftr-374	1656	19	90,000	90,000	NUM
ftr-374	1656	20	$	$	SYM
ftr-374	1656	21	90,000	90,000	NUM
ftr-374	1656	22	cash	cash	NOUN
ftr-374	1656	23	$	$	SYM
ftr-374	1656	24	90,000	90,000	NUM
ftr-374	1656	25	$	$	SYM
ftr-374	1656	26	90,000	90,000	NUM
ftr-374	1656	27	m	m	NOUN
ftr-374	1656	28	$	$	SYM
ftr-374	1656	29	90,000	90,000	NUM
ftr-374	1656	30	$	$	SYM
ftr-374	1656	31	135,000	135,000	NUM
ftr-374	1656	32	cash	cash	NOUN
ftr-374	1656	33	from	from	ADP
ftr-374	1656	34	n	n	DET
ftr-374	1656	35	$	$	SYM
ftr-374	1656	36	105,000	105,000	NUM
ftr-374	1656	37	$	$	SYM
ftr-374	1656	38	105,000	105,000	NUM
ftr-374	1656	39	n	n	PRON
ftr-374	1656	40	$	$	SYM
ftr-374	1656	41	105,000	105,000	NUM
ftr-374	1656	42	$	$	SYM
ftr-374	1656	43	105,000	105,000	NUM
ftr-374	1656	44	$	$	SYM
ftr-374	1656	45	285,000	285,000	NUM
ftr-374	1656	46	$	$	SYM
ftr-374	1656	47	330,000	330,000	NUM
ftr-374	1656	48	$	$	SYM
ftr-374	1656	49	285,000	285,000	NUM
ftr-374	1656	50	$	$	SYM
ftr-374	1656	51	330,000	330,000	NUM
ftr-374	1656	52	if	if	SCONJ
ftr-374	1656	53	the	the	DET
ftr-374	1656	54	partnership	partnership	NOUN
ftr-374	1656	55	were	be	AUX
ftr-374	1656	56	to	to	PART
ftr-374	1656	57	sell	sell	VERB
ftr-374	1656	58	the	the	DET
ftr-374	1656	59	contributed	contributed	ADJ
ftr-374	1656	60	property	property	NOUN
ftr-374	1656	61	for	for	ADP
ftr-374	1656	62	$	$	SYM
ftr-374	1656	63	120,000	120,000	NUM
ftr-374	1656	64	,	,	PUNCT
ftr-374	1656	65	the	the	DET
ftr-374	1656	66	partnership	partnership	NOUN
ftr-374	1656	67	recognizes	recognize	VERB
ftr-374	1656	68	$	$	SYM
ftr-374	1656	69	30,000	30,000	NUM
ftr-374	1656	70	of	of	ADP
ftr-374	1656	71	book	book	NOUN
ftr-374	1656	72	gain	gain	NOUN
ftr-374	1656	73	,	,	PUNCT
ftr-374	1656	74	which	which	PRON
ftr-374	1656	75	should	should	AUX
ftr-374	1656	76	be	be	AUX
ftr-374	1656	77	specially	specially	ADV
ftr-374	1656	78	allocated	allocate	VERB
ftr-374	1656	79	l	l	NOUN
ftr-374	1656	80	and	and	CCONJ
ftr-374	1656	81	m	m	VERB
ftr-374	1656	82	to	to	PART
ftr-374	1656	83	reflect	reflect	VERB
ftr-374	1656	84	the	the	DET
ftr-374	1656	85	fact	fact	NOUN
ftr-374	1656	86	that	that	SCONJ
ftr-374	1656	87	the	the	DET
ftr-374	1656	88	gain	gain	NOUN
ftr-374	1656	89	accrued	accrue	VERB
ftr-374	1656	90	before	before	ADP
ftr-374	1656	91	n	n	NUM
ftr-374	1656	92	became	become	VERB
ftr-374	1656	93	a	a	DET
ftr-374	1656	94	partner	partner	NOUN
ftr-374	1656	95	,	,	PUNCT
ftr-374	1656	96	and	and	CCONJ
ftr-374	1656	97	a	a	DET
ftr-374	1656	98	$	$	SYM
ftr-374	1656	99	15,000	15,000	NUM
ftr-374	1656	100	tax	tax	NOUN
ftr-374	1656	101	loss	loss	NOUN
ftr-374	1656	102	.	.	PUNCT
ftr-374	1657	1	under	under	ADP
ftr-374	1657	2	both	both	CCONJ
ftr-374	1657	3	traditional	traditional	ADJ
ftr-374	1657	4	section	section	NOUN
ftr-374	1657	5	704(c	704(c	NOUN
ftr-374	1657	6	)	)	PUNCT
ftr-374	1657	7	principles	principle	NOUN
ftr-374	1657	8	,	,	PUNCT
ftr-374	1657	9	and	and	CCONJ
ftr-374	1657	10	following	follow	VERB
ftr-374	1657	11	the	the	DET
ftr-374	1657	12	mandate	mandate	NOUN
ftr-374	1657	13	of	of	ADP
ftr-374	1657	14	section	section	NOUN
ftr-374	1657	15	704(c)(1)(c)(i	704(c)(1)(c)(i	NUM
ftr-374	1657	16	)	)	PUNCT
ftr-374	1657	17	,	,	PUNCT
ftr-374	1657	18	the	the	DET
ftr-374	1657	19	$	$	SYM
ftr-374	1657	20	15,000	15,000	NUM
ftr-374	1657	21	tax	tax	NOUN
ftr-374	1657	22	loss	loss	NOUN
ftr-374	1657	23	is	be	AUX
ftr-374	1657	24	allocated	allocate	VERB
ftr-374	1657	25	to	to	PART
ftr-374	1657	26	m.	m.	VERB
ftr-374	1657	27	the	the	DET
ftr-374	1657	28	resulting	result	VERB
ftr-374	1657	29	capital	capital	NOUN
ftr-374	1657	30	account	account	NOUN
ftr-374	1657	31	is	be	AUX
ftr-374	1657	32	as	as	SCONJ
ftr-374	1657	33	follows	follow	VERB
ftr-374	1657	34	–	–	PUNCT
ftr-374	1657	35	assets	asset	NOUN
ftr-374	1657	36	partners	partner	NOUN
ftr-374	1657	37	’	'	PUNCT
ftr-374	1657	38	capital	capital	NOUN
ftr-374	1657	39	accounts	account	NOUN
ftr-374	1657	40	book	book	NOUN
ftr-374	1657	41	value	value	NOUN
ftr-374	1657	42	basis	basis	NOUN
ftr-374	1657	43	book	book	NOUN
ftr-374	1657	44	value	value	NOUN
ftr-374	1657	45	basis	basis	NOUN
ftr-374	1657	46	property	property	NOUN
ftr-374	1657	47	/	/	SYM
ftr-374	1657	48	cash	cash	NOUN
ftr-374	1658	1	$	$	SYM
ftr-374	1658	2	120,000	120,000	NUM
ftr-374	1658	3	$	$	SYM
ftr-374	1658	4	120,000	120,000	NUM
ftr-374	1658	5	l	l	NOUN
ftr-374	1658	6	$	$	SYM
ftr-374	1658	7	105,000	105,000	NUM
ftr-374	1658	8	$	$	SYM
ftr-374	1658	9	90,000	90,000	NUM
ftr-374	1658	10	cash	cash	NOUN
ftr-374	1658	11	$	$	SYM
ftr-374	1658	12	90,000	90,000	NUM
ftr-374	1658	13	$	$	SYM
ftr-374	1658	14	90,000	90,000	NUM
ftr-374	1658	15	m	m	NOUN
ftr-374	1658	16	$	$	SYM
ftr-374	1658	17	105,000	105,000	NUM
ftr-374	1658	18	$	$	SYM
ftr-374	1658	19	120,000	120,000	NUM
ftr-374	1658	20	cash	cash	NOUN
ftr-374	1658	21	from	from	ADP
ftr-374	1658	22	n	n	PRON
ftr-374	1658	23	$	$	SYM
ftr-374	1658	24	105,000	105,000	NUM
ftr-374	1658	25	$	$	SYM
ftr-374	1658	26	105,000	105,000	NUM
ftr-374	1658	27	n	n	PRON
ftr-374	1658	28	$	$	SYM
ftr-374	1658	29	105,000	105,000	NUM
ftr-374	1658	30	$	$	SYM
ftr-374	1658	31	105,000	105,000	NUM
ftr-374	1658	32	$	$	SYM
ftr-374	1658	33	315,000	315,000	NUM
ftr-374	1658	34	$	$	SYM
ftr-374	1658	35	315,000	315,000	NUM
ftr-374	1658	36	$	$	SYM
ftr-374	1658	37	315,000	315,000	NUM
ftr-374	1658	38	$	$	SYM
ftr-374	1658	39	315,000	315,000	NUM
ftr-374	1658	40	restating	restate	VERB
ftr-374	1658	41	the	the	DET
ftr-374	1658	42	capital	capital	NOUN
ftr-374	1658	43	accounts	account	NOUN
ftr-374	1658	44	under	under	ADP
ftr-374	1658	45	treasury	treasury	NOUN
ftr-374	1658	46	regulation	regulation	NOUN
ftr-374	1658	47	section	section	NOUN
ftr-374	1658	48	1.704	1.704	NUM
ftr-374	1658	49	–	–	PUNCT
ftr-374	1658	50	1(b)(2)(iv)(f	1(b)(2)(iv)(f	NUM
ftr-374	1658	51	)	)	PUNCT
ftr-374	1658	52	demonstrates	demonstrate	VERB
ftr-374	1658	53	that	that	SCONJ
ftr-374	1658	54	this	this	PRON
ftr-374	1658	55	is	be	AUX
ftr-374	1658	56	the	the	DET
ftr-374	1658	57	correct	correct	ADJ
ftr-374	1658	58	result	result	NOUN
ftr-374	1658	59	.	.	PUNCT
ftr-374	1659	1	restating	restate	VERB
ftr-374	1659	2	capital	capital	NOUN
ftr-374	1659	3	accounts	account	NOUN
ftr-374	1659	4	on	on	ADP
ftr-374	1659	5	n	n	CCONJ
ftr-374	1659	6	’s	’s	PART
ftr-374	1659	7	admission	admission	NOUN
ftr-374	1659	8	to	to	ADP
ftr-374	1659	9	the	the	DET
ftr-374	1659	10	partnership	partnership	NOUN
ftr-374	1659	11	would	would	AUX
ftr-374	1659	12	require	require	VERB
ftr-374	1659	13	booking	book	VERB
ftr-374	1659	14	up	up	ADP
ftr-374	1659	15	the	the	DET
ftr-374	1659	16	property	property	NOUN
ftr-374	1659	17	value	value	NOUN
ftr-374	1659	18	to	to	ADP
ftr-374	1659	19	$	$	SYM
ftr-374	1659	20	120,000	120,000	NUM
ftr-374	1659	21	and	and	CCONJ
ftr-374	1659	22	allocating	allocate	VERB
ftr-374	1659	23	the	the	DET
ftr-374	1659	24	book	book	NOUN
ftr-374	1659	25	gain	gain	NOUN
ftr-374	1659	26	equally	equally	ADV
ftr-374	1659	27	between	between	ADP
ftr-374	1659	28	l	l	NOUN
ftr-374	1659	29	and	and	CCONJ
ftr-374	1659	30	m.	m.	NOUN
ftr-374	1659	31	the	the	DET
ftr-374	1659	32	resulting	result	VERB
ftr-374	1659	33	capital	capital	NOUN
ftr-374	1659	34	accounts	account	NOUN
ftr-374	1659	35	would	would	AUX
ftr-374	1659	36	reflect	reflect	VERB
ftr-374	1659	37	the	the	DET
ftr-374	1659	38	true	true	ADJ
ftr-374	1659	39	economic	economic	ADJ
ftr-374	1659	40	relationship	relationship	NOUN
ftr-374	1659	41	of	of	ADP
ftr-374	1659	42	the	the	DET
ftr-374	1659	43	partners	partner	NOUN
ftr-374	1659	44	as	as	SCONJ
ftr-374	1659	45	follows	follow	VERB
ftr-374	1659	46	:	:	PUNCT
ftr-374	1660	1	692	692	NUM
ftr-374	1660	2	florida	florida	PROPN
ftr-374	1660	3	tax	tax	NOUN
ftr-374	1660	4	review	review	NOUN
ftr-374	1660	5	[	[	X
ftr-374	1660	6	vol	vol	NOUN
ftr-374	1660	7	.	.	PUNCT
ftr-374	1661	1	9:6	9:6	NUM
ftr-374	1661	2	assets	asset	NOUN
ftr-374	1661	3	partners	partner	NOUN
ftr-374	1661	4	’	'	PUNCT
ftr-374	1661	5	capital	capital	NOUN
ftr-374	1661	6	accounts	account	NOUN
ftr-374	1661	7	book	book	NOUN
ftr-374	1661	8	value	value	NOUN
ftr-374	1661	9	basis	basis	NOUN
ftr-374	1661	10	book	book	NOUN
ftr-374	1661	11	value	value	NOUN
ftr-374	1661	12	basis	basis	NOUN
ftr-374	1661	13	property	property	NOUN
ftr-374	1661	14	/	/	SYM
ftr-374	1661	15	cash	cash	NOUN
ftr-374	1661	16	$	$	SYM
ftr-374	1661	17	120,000	120,000	NUM
ftr-374	1661	18	$	$	SYM
ftr-374	1661	19	135,000	135,000	NUM
ftr-374	1661	20	l	l	NOUN
ftr-374	1661	21	$	$	SYM
ftr-374	1661	22	105,000	105,000	NUM
ftr-374	1661	23	$	$	SYM
ftr-374	1661	24	90,000	90,000	NUM
ftr-374	1661	25	cash	cash	NOUN
ftr-374	1661	26	$	$	SYM
ftr-374	1661	27	90,000	90,000	NUM
ftr-374	1661	28	$	$	SYM
ftr-374	1661	29	90,000	90,000	NUM
ftr-374	1661	30	m	m	NOUN
ftr-374	1661	31	$	$	SYM
ftr-374	1661	32	105,000	105,000	NUM
ftr-374	1661	33	$	$	SYM
ftr-374	1661	34	135,000	135,000	NUM
ftr-374	1661	35	cash	cash	NOUN
ftr-374	1661	36	from	from	ADP
ftr-374	1661	37	n	n	DET
ftr-374	1661	38	$	$	SYM
ftr-374	1661	39	105,000	105,000	NUM
ftr-374	1661	40	$	$	SYM
ftr-374	1661	41	105,000	105,000	NUM
ftr-374	1661	42	n	n	PRON
ftr-374	1661	43	$	$	SYM
ftr-374	1661	44	105,000	105,000	NUM
ftr-374	1661	45	$	$	SYM
ftr-374	1661	46	105,000	105,000	NUM
ftr-374	1661	47	$	$	SYM
ftr-374	1661	48	315,000	315,000	NUM
ftr-374	1661	49	$	$	SYM
ftr-374	1661	50	330,000	330,000	NUM
ftr-374	1661	51	$	$	SYM
ftr-374	1661	52	315,000	315,000	NUM
ftr-374	1661	53	$	$	SYM
ftr-374	1661	54	330,000	330,000	NUM
ftr-374	1661	55	on	on	ADP
ftr-374	1661	56	sale	sale	NOUN
ftr-374	1661	57	of	of	ADP
ftr-374	1661	58	the	the	DET
ftr-374	1661	59	property	property	NOUN
ftr-374	1661	60	for	for	ADP
ftr-374	1661	61	$	$	SYM
ftr-374	1661	62	120,000	120,000	NUM
ftr-374	1661	63	there	there	PRON
ftr-374	1661	64	is	be	VERB
ftr-374	1661	65	no	no	DET
ftr-374	1661	66	partnership	partnership	NOUN
ftr-374	1661	67	book	book	NOUN
ftr-374	1661	68	gain	gain	NOUN
ftr-374	1661	69	because	because	SCONJ
ftr-374	1661	70	it	it	PRON
ftr-374	1661	71	has	have	AUX
ftr-374	1661	72	already	already	ADV
ftr-374	1661	73	been	be	AUX
ftr-374	1661	74	reflected	reflect	VERB
ftr-374	1661	75	in	in	ADP
ftr-374	1661	76	the	the	DET
ftr-374	1661	77	partnership	partnership	NOUN
ftr-374	1661	78	capital	capital	NOUN
ftr-374	1661	79	accounts	account	NOUN
ftr-374	1661	80	.	.	PUNCT
ftr-374	1662	1	the	the	DET
ftr-374	1662	2	tax	tax	NOUN
ftr-374	1662	3	loss	loss	NOUN
ftr-374	1662	4	of	of	ADP
ftr-374	1662	5	$	$	SYM
ftr-374	1662	6	15,000	15,000	NUM
ftr-374	1662	7	is	be	AUX
ftr-374	1662	8	again	again	ADV
ftr-374	1662	9	allocated	allocate	VERB
ftr-374	1662	10	to	to	ADP
ftr-374	1662	11	m	m	NOUN
ftr-374	1662	12	by	by	ADP
ftr-374	1662	13	virtue	virtue	NOUN
ftr-374	1662	14	of	of	ADP
ftr-374	1662	15	both	both	DET
ftr-374	1662	16	section	section	NOUN
ftr-374	1662	17	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1662	18	)	)	PUNCT
ftr-374	1662	19	and	and	CCONJ
ftr-374	1662	20	(	(	PUNCT
ftr-374	1662	21	c)(1)(c)(i	c)(1)(c)(i	NOUN
ftr-374	1662	22	)	)	PUNCT
ftr-374	1662	23	.	.	PUNCT
ftr-374	1663	1	assets	asset	NOUN
ftr-374	1663	2	partners	partner	NOUN
ftr-374	1663	3	’	'	PUNCT
ftr-374	1663	4	capital	capital	NOUN
ftr-374	1663	5	accounts	account	NOUN
ftr-374	1663	6	book	book	NOUN
ftr-374	1663	7	value	value	NOUN
ftr-374	1663	8	basis	basis	NOUN
ftr-374	1663	9	book	book	NOUN
ftr-374	1663	10	value	value	NOUN
ftr-374	1663	11	basis	basis	NOUN
ftr-374	1663	12	property	property	NOUN
ftr-374	1663	13	/	/	SYM
ftr-374	1663	14	cash	cash	NOUN
ftr-374	1663	15	$	$	SYM
ftr-374	1663	16	120,000	120,000	NUM
ftr-374	1663	17	$	$	SYM
ftr-374	1663	18	120,000	120,000	NUM
ftr-374	1663	19	l	l	NOUN
ftr-374	1663	20	$	$	SYM
ftr-374	1663	21	105,000	105,000	NUM
ftr-374	1663	22	$	$	SYM
ftr-374	1663	23	90,000	90,000	NUM
ftr-374	1663	24	cash	cash	NOUN
ftr-374	1663	25	$	$	SYM
ftr-374	1663	26	90,000	90,000	NUM
ftr-374	1663	27	$	$	SYM
ftr-374	1663	28	90,000	90,000	NUM
ftr-374	1663	29	m	m	NOUN
ftr-374	1663	30	$	$	SYM
ftr-374	1663	31	105,000	105,000	NUM
ftr-374	1663	32	$	$	SYM
ftr-374	1663	33	120,000	120,000	NUM
ftr-374	1663	34	cash	cash	NOUN
ftr-374	1663	35	from	from	ADP
ftr-374	1663	36	n	n	PRON
ftr-374	1663	37	$	$	SYM
ftr-374	1663	38	105,000	105,000	NUM
ftr-374	1663	39	$	$	SYM
ftr-374	1663	40	105,000	105,000	NUM
ftr-374	1663	41	n	n	PRON
ftr-374	1663	42	$	$	SYM
ftr-374	1663	43	105,000	105,000	NUM
ftr-374	1663	44	$	$	SYM
ftr-374	1663	45	105,000	105,000	NUM
ftr-374	1663	46	$	$	SYM
ftr-374	1663	47	315,000	315,000	NUM
ftr-374	1663	48	$	$	SYM
ftr-374	1663	49	315,000	315,000	NUM
ftr-374	1663	50	$	$	SYM
ftr-374	1663	51	315,000	315,000	NUM
ftr-374	1663	52	$	$	SYM
ftr-374	1663	53	315,000	315,000	NUM
ftr-374	1663	54	applying	apply	VERB
ftr-374	1663	55	the	the	DET
ftr-374	1663	56	basis	basis	NOUN
ftr-374	1663	57	limitation	limitation	NOUN
ftr-374	1663	58	rule	rule	NOUN
ftr-374	1663	59	of	of	ADP
ftr-374	1663	60	§	§	PROPN
ftr-374	1663	61	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1663	62	)	)	PUNCT
ftr-374	1663	63	to	to	ADP
ftr-374	1663	64	this	this	DET
ftr-374	1663	65	situation	situation	NOUN
ftr-374	1663	66	while	while	SCONJ
ftr-374	1663	67	the	the	DET
ftr-374	1663	68	contributing	contribute	VERB
ftr-374	1663	69	partner	partner	NOUN
ftr-374	1663	70	remains	remain	VERB
ftr-374	1663	71	in	in	ADP
ftr-374	1663	72	the	the	DET
ftr-374	1663	73	partnership	partnership	NOUN
ftr-374	1663	74	produces	produce	VERB
ftr-374	1663	75	a	a	DET
ftr-374	1663	76	distorted	distorted	ADJ
ftr-374	1663	77	result	result	NOUN
ftr-374	1663	78	.	.	PUNCT
ftr-374	1664	1	if	if	SCONJ
ftr-374	1664	2	the	the	DET
ftr-374	1664	3	“	"	PUNCT
ftr-374	1664	4	other	other	ADJ
ftr-374	1664	5	partners	partner	NOUN
ftr-374	1664	6	,	,	PUNCT
ftr-374	1664	7	”	"	PUNCT
ftr-374	1664	8	l	l	NOUN
ftr-374	1664	9	and	and	CCONJ
ftr-374	1664	10	n	n	NOUN
ftr-374	1664	11	are	be	AUX
ftr-374	1664	12	treated	treat	VERB
ftr-374	1664	13	as	as	ADP
ftr-374	1664	14	having	have	VERB
ftr-374	1664	15	a	a	DET
ftr-374	1664	16	basis	basis	NOUN
ftr-374	1664	17	of	of	ADP
ftr-374	1664	18	only	only	ADV
ftr-374	1664	19	$	$	SYM
ftr-374	1664	20	90,000	90,000	NUM
ftr-374	1664	21	in	in	ADP
ftr-374	1664	22	the	the	DET
ftr-374	1664	23	property	property	NOUN
ftr-374	1664	24	,	,	PUNCT
ftr-374	1664	25	they	they	PRON
ftr-374	1664	26	would	would	AUX
ftr-374	1664	27	each	each	PRON
ftr-374	1664	28	be	be	AUX
ftr-374	1664	29	required	require	VERB
ftr-374	1664	30	to	to	PART
ftr-374	1664	31	recognize	recognize	VERB
ftr-374	1664	32	their	their	PRON
ftr-374	1664	33	share	share	NOUN
ftr-374	1664	34	of	of	ADP
ftr-374	1664	35	tax	tax	NOUN
ftr-374	1664	36	gain	gain	NOUN
ftr-374	1664	37	of	of	ADP
ftr-374	1664	38	$	$	SYM
ftr-374	1664	39	10,000	10,000	NUM
ftr-374	1664	40	(	(	PUNCT
ftr-374	1664	41	[	[	X
ftr-374	1664	42	$	$	SYM
ftr-374	1664	43	120,000	120,000	NUM
ftr-374	1664	44	$	$	SYM
ftr-374	1664	45	90,000]/3	90,000]/3	NUM
ftr-374	1664	46	)	)	PUNCT
ftr-374	1664	47	.	.	PUNCT
ftr-374	1665	1	the	the	DET
ftr-374	1665	2	resulting	result	VERB
ftr-374	1665	3	capital	capital	NOUN
ftr-374	1665	4	account	account	NOUN
ftr-374	1665	5	would	would	AUX
ftr-374	1665	6	be	be	AUX
ftr-374	1665	7	as	as	SCONJ
ftr-374	1665	8	follows	follow	VERB
ftr-374	1665	9	:	:	PUNCT
ftr-374	1665	10	assets	asset	NOUN
ftr-374	1665	11	partners	partner	NOUN
ftr-374	1665	12	’	'	PUNCT
ftr-374	1665	13	capital	capital	NOUN
ftr-374	1665	14	accounts	account	NOUN
ftr-374	1665	15	book	book	NOUN
ftr-374	1665	16	value	value	NOUN
ftr-374	1665	17	basis	basis	NOUN
ftr-374	1665	18	book	book	NOUN
ftr-374	1665	19	value	value	NOUN
ftr-374	1665	20	basis	basis	NOUN
ftr-374	1665	21	property	property	NOUN
ftr-374	1665	22	/	/	SYM
ftr-374	1665	23	cash	cash	NOUN
ftr-374	1665	24	$	$	SYM
ftr-374	1665	25	120,000	120,000	NUM
ftr-374	1665	26	$	$	SYM
ftr-374	1665	27	120,000	120,000	NUM
ftr-374	1665	28	l	l	NOUN
ftr-374	1665	29	$	$	SYM
ftr-374	1665	30	105,000	105,000	NUM
ftr-374	1665	31	$	$	SYM
ftr-374	1665	32	100,000	100,000	NUM
ftr-374	1665	33	cash	cash	NOUN
ftr-374	1665	34	$	$	SYM
ftr-374	1665	35	90,000	90,000	NUM
ftr-374	1665	36	$	$	SYM
ftr-374	1665	37	90,000	90,000	NUM
ftr-374	1665	38	m	m	NOUN
ftr-374	1665	39	$	$	SYM
ftr-374	1665	40	105,000	105,000	NUM
ftr-374	1665	41	$	$	SYM
ftr-374	1665	42	120,000	120,000	NUM
ftr-374	1665	43	cash	cash	NOUN
ftr-374	1665	44	from	from	ADP
ftr-374	1665	45	n	n	DET
ftr-374	1665	46	$	$	SYM
ftr-374	1665	47	105,000	105,000	NUM
ftr-374	1665	48	$	$	SYM
ftr-374	1665	49	105,000	105,000	NUM
ftr-374	1665	50	n	n	PRON
ftr-374	1665	51	$	$	SYM
ftr-374	1665	52	105,000	105,000	NUM
ftr-374	1665	53	$	$	SYM
ftr-374	1665	54	115,000	115,000	NUM
ftr-374	1665	55	$	$	SYM
ftr-374	1665	56	315,000	315,000	NUM
ftr-374	1665	57	$	$	SYM
ftr-374	1665	58	315,000	315,000	NUM
ftr-374	1665	59	$	$	SYM
ftr-374	1665	60	315,000	315,000	NUM
ftr-374	1665	61	$	$	SYM
ftr-374	1665	62	335,000	335,000	NUM
ftr-374	1665	63	the	the	DET
ftr-374	1665	64	allocation	allocation	NOUN
ftr-374	1665	65	has	have	AUX
ftr-374	1665	66	created	create	VERB
ftr-374	1665	67	an	an	DET
ftr-374	1665	68	inside	inside	NOUN
ftr-374	1665	69	/	/	SYM
ftr-374	1665	70	outside	outside	ADJ
ftr-374	1665	71	basis	basis	NOUN
ftr-374	1665	72	disparity	disparity	NOUN
ftr-374	1665	73	by	by	ADP
ftr-374	1665	74	allocating	allocate	VERB
ftr-374	1665	75	$	$	SYM
ftr-374	1665	76	10,000	10,000	NUM
ftr-374	1665	77	of	of	ADP
ftr-374	1665	78	tax	tax	NOUN
ftr-374	1665	79	gain	gain	NOUN
ftr-374	1665	80	to	to	ADP
ftr-374	1665	81	n	n	NOUN
ftr-374	1665	82	in	in	ADP
ftr-374	1665	83	the	the	DET
ftr-374	1665	84	absence	absence	NOUN
ftr-374	1665	85	of	of	ADP
ftr-374	1665	86	either	either	PRON
ftr-374	1665	87	book	book	NOUN
ftr-374	1665	88	gain	gain	NOUN
ftr-374	1665	89	or	or	CCONJ
ftr-374	1665	90	economic	economic	ADJ
ftr-374	1665	91	gain	gain	NOUN
ftr-374	1665	92	(	(	PUNCT
ftr-374	1665	93	which	which	PRON
ftr-374	1665	94	are	be	AUX
ftr-374	1665	95	synonymous	synonymous	ADJ
ftr-374	1665	96	when	when	SCONJ
ftr-374	1665	97	capital	capital	NOUN
ftr-374	1665	98	accounts	account	NOUN
ftr-374	1665	99	are	be	AUX
ftr-374	1665	100	restated	restate	VERB
ftr-374	1665	101	)	)	PUNCT
ftr-374	1665	102	.	.	PUNCT
ftr-374	1666	1	that	that	PRON
ftr-374	1666	2	does	do	AUX
ftr-374	1666	3	not	not	PART
ftr-374	1666	4	appear	appear	VERB
ftr-374	1666	5	to	to	PART
ftr-374	1666	6	be	be	AUX
ftr-374	1666	7	the	the	DET
ftr-374	1666	8	result	result	NOUN
ftr-374	1666	9	intended	intend	VERB
ftr-374	1666	10	by	by	ADP
ftr-374	1666	11	the	the	DET
ftr-374	1666	12	enactment	enactment	NOUN
ftr-374	1666	13	of	of	ADP
ftr-374	1666	14	section	section	NOUN
ftr-374	1666	15	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-374	1666	16	)	)	PUNCT
ftr-374	1666	17	,	,	PUNCT
ftr-374	1666	18	which	which	PRON
ftr-374	1666	19	is	be	AUX
ftr-374	1666	20	to	to	PART
ftr-374	1666	21	avoid	avoid	VERB
ftr-374	1666	22	duplicating	duplicate	VERB
ftr-374	1666	23	and	and	CCONJ
ftr-374	1666	24	accelerating	accelerate	VERB
ftr-374	1666	25	loss	loss	NOUN
ftr-374	1666	26	.	.	PUNCT
ftr-374	1667	1	in	in	ADP
ftr-374	1667	2	this	this	DET
ftr-374	1667	3	case	case	NOUN
ftr-374	1667	4	,	,	PUNCT
ftr-374	1667	5	section	section	NOUN
ftr-374	1667	6	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1667	7	)	)	PUNCT
ftr-374	1667	8	should	should	AUX
ftr-374	1667	9	be	be	AUX
ftr-374	1667	10	applied	apply	VERB
ftr-374	1667	11	to	to	PART
ftr-374	1667	12	recognize	recognize	VERB
ftr-374	1667	13	that	that	SCONJ
ftr-374	1667	14	its	its	PRON
ftr-374	1667	15	basis	basis	NOUN
ftr-374	1667	16	limitation	limitation	NOUN
ftr-374	1667	17	rule	rule	NOUN
ftr-374	1667	18	only	only	ADV
ftr-374	1667	19	applies	apply	VERB
ftr-374	1667	20	to	to	PART
ftr-374	1667	21	govern	govern	VERB
ftr-374	1667	22	allocations	allocation	NOUN
ftr-374	1667	23	of	of	ADP
ftr-374	1667	24	recognized	recognize	VERB
ftr-374	1667	25	tax	tax	NOUN
ftr-374	1667	26	items	item	NOUN
ftr-374	1667	27	.	.	PUNCT
ftr-374	1668	1	on	on	ADP
ftr-374	1668	2	the	the	DET
ftr-374	1668	3	context	context	NOUN
ftr-374	1668	4	of	of	ADP
ftr-374	1668	5	2009	2009	NUM
ftr-374	1668	6	]	]	PUNCT
ftr-374	1668	7	built	build	VERB
ftr-374	1668	8	-	-	PUNCT
ftr-374	1668	9	in	in	ADP
ftr-374	1668	10	gain	gain	NOUN
ftr-374	1668	11	and	and	CCONJ
ftr-374	1668	12	built	build	VERB
ftr-374	1668	13	-	-	PUNCT
ftr-374	1668	14	in	in	ADP
ftr-374	1668	15	loss	loss	NOUN
ftr-374	1668	16	693	693	NUM
ftr-374	1668	17	its	its	PRON
ftr-374	1668	18	statutory	statutory	ADJ
ftr-374	1668	19	purpose	purpose	NOUN
ftr-374	1668	20	,	,	PUNCT
ftr-374	1668	21	section	section	NOUN
ftr-374	1668	22	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1668	23	)	)	PUNCT
ftr-374	1668	24	should	should	AUX
ftr-374	1668	25	not	not	PART
ftr-374	1668	26	be	be	AUX
ftr-374	1668	27	interpreted	interpret	VERB
ftr-374	1668	28	as	as	ADP
ftr-374	1668	29	creating	create	VERB
ftr-374	1668	30	notional	notional	ADJ
ftr-374	1668	31	tax	tax	NOUN
ftr-374	1668	32	items	item	NOUN
ftr-374	1668	33	out	out	ADP
ftr-374	1668	34	of	of	ADP
ftr-374	1668	35	partnership	partnership	NOUN
ftr-374	1668	36	book	book	NOUN
ftr-374	1668	37	gains	gain	NOUN
ftr-374	1668	38	and	and	CCONJ
ftr-374	1668	39	losses.269	losses.269	PROPN
ftr-374	1668	40	d.	d.	PROPN
ftr-374	1668	41	admission	admission	NOUN
ftr-374	1668	42	of	of	ADP
ftr-374	1668	43	a	a	DET
ftr-374	1668	44	partner	partner	NOUN
ftr-374	1668	45	to	to	ADP
ftr-374	1668	46	a	a	DET
ftr-374	1668	47	partnership	partnership	NOUN
ftr-374	1668	48	with	with	ADP
ftr-374	1668	49	contributed	contribute	VERB
ftr-374	1668	50	built	build	VERB
ftr-374	1668	51	-	-	PUNCT
ftr-374	1668	52	in	in	ADP
ftr-374	1668	53	loss	loss	NOUN
ftr-374	1668	54	property	property	NOUN
ftr-374	1668	55	and	and	CCONJ
ftr-374	1668	56	liquidation	liquidation	NOUN
ftr-374	1668	57	of	of	ADP
ftr-374	1668	58	the	the	DET
ftr-374	1668	59	contributing	contribute	VERB
ftr-374	1668	60	partner	partner	NOUN
ftr-374	1668	61	where	where	SCONJ
ftr-374	1668	62	the	the	DET
ftr-374	1668	63	contributing	contribute	VERB
ftr-374	1668	64	partner	partner	NOUN
ftr-374	1668	65	is	be	AUX
ftr-374	1668	66	no	no	ADV
ftr-374	1668	67	longer	long	ADV
ftr-374	1668	68	a	a	DET
ftr-374	1668	69	member	member	NOUN
ftr-374	1668	70	of	of	ADP
ftr-374	1668	71	the	the	DET
ftr-374	1668	72	partnership	partnership	NOUN
ftr-374	1668	73	,	,	PUNCT
ftr-374	1668	74	section	section	NOUN
ftr-374	1668	75	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1668	76	)	)	PUNCT
ftr-374	1668	77	limits	limit	VERB
ftr-374	1668	78	the	the	DET
ftr-374	1668	79	other	other	ADJ
ftr-374	1668	80	partners	partner	NOUN
ftr-374	1668	81	to	to	ADP
ftr-374	1668	82	the	the	DET
ftr-374	1668	83	basis	basis	NOUN
ftr-374	1668	84	of	of	ADP
ftr-374	1668	85	contributed	contribute	VERB
ftr-374	1668	86	property	property	NOUN
ftr-374	1668	87	at	at	ADP
ftr-374	1668	88	the	the	DET
ftr-374	1668	89	time	time	NOUN
ftr-374	1668	90	of	of	ADP
ftr-374	1668	91	contribution	contribution	NOUN
ftr-374	1668	92	.	.	PUNCT
ftr-374	1669	1	example	example	NOUN
ftr-374	1669	2	25	25	NUM
ftr-374	1669	3	suppose	suppose	VERB
ftr-374	1669	4	in	in	ADP
ftr-374	1669	5	example	example	NOUN
ftr-374	1669	6	24	24	NUM
ftr-374	1669	7	,	,	PUNCT
ftr-374	1669	8	after	after	SCONJ
ftr-374	1669	9	n	n	ADV
ftr-374	1669	10	is	be	AUX
ftr-374	1669	11	admitted	admit	VERB
ftr-374	1669	12	to	to	ADP
ftr-374	1669	13	the	the	DET
ftr-374	1669	14	partnership	partnership	NOUN
ftr-374	1669	15	for	for	ADP
ftr-374	1669	16	a	a	DET
ftr-374	1669	17	$	$	SYM
ftr-374	1669	18	105,000	105,000	NUM
ftr-374	1669	19	cash	cash	NOUN
ftr-374	1669	20	contribution	contribution	NOUN
ftr-374	1669	21	and	and	CCONJ
ftr-374	1669	22	the	the	DET
ftr-374	1669	23	partnership	partnership	NOUN
ftr-374	1669	24	capital	capital	NOUN
ftr-374	1669	25	accounts	account	NOUN
ftr-374	1669	26	are	be	AUX
ftr-374	1669	27	revalued,270	revalued,270	INTJ
ftr-374	1669	28	m	m	PROPN
ftr-374	1669	29	’s	’s	PROPN
ftr-374	1669	30	partnership	partnership	NOUN
ftr-374	1669	31	interest	interest	NOUN
ftr-374	1669	32	is	be	AUX
ftr-374	1669	33	liquidated	liquidate	VERB
ftr-374	1669	34	with	with	ADP
ftr-374	1669	35	a	a	DET
ftr-374	1669	36	cash	cash	NOUN
ftr-374	1669	37	distribution	distribution	NOUN
ftr-374	1669	38	of	of	ADP
ftr-374	1669	39	$	$	SYM
ftr-374	1669	40	105,000	105,000	NUM
ftr-374	1669	41	.	.	PUNCT
ftr-374	1670	1	m	m	PROPN
ftr-374	1670	2	,	,	PUNCT
ftr-374	1670	3	who	who	PRON
ftr-374	1670	4	contributed	contribute	VERB
ftr-374	1670	5	the	the	DET
ftr-374	1670	6	built	build	VERB
ftr-374	1670	7	-	-	PUNCT
ftr-374	1670	8	in	in	ADP
ftr-374	1670	9	loss	loss	NOUN
ftr-374	1670	10	property	property	NOUN
ftr-374	1670	11	,	,	PUNCT
ftr-374	1670	12	recognizes	recognize	VERB
ftr-374	1670	13	a	a	DET
ftr-374	1670	14	$	$	SYM
ftr-374	1670	15	30,000	30,000	NUM
ftr-374	1670	16	loss	loss	NOUN
ftr-374	1670	17	on	on	ADP
ftr-374	1670	18	the	the	DET
ftr-374	1670	19	liquidation	liquidation	NOUN
ftr-374	1670	20	distribution	distribution	NOUN
ftr-374	1670	21	.	.	PUNCT
ftr-374	1671	1	irc	irc	VERB
ftr-374	1671	2	section	section	NOUN
ftr-374	1671	3	731(a)(2	731(a)(2	NOUN
ftr-374	1671	4	)	)	PUNCT
ftr-374	1671	5	.	.	PUNCT
ftr-374	1672	1	after	after	ADP
ftr-374	1672	2	the	the	DET
ftr-374	1672	3	liquidation	liquidation	NOUN
ftr-374	1672	4	distribution	distribution	NOUN
ftr-374	1672	5	,	,	PUNCT
ftr-374	1672	6	restated	restate	VERB
ftr-374	1672	7	capital	capital	NOUN
ftr-374	1672	8	accounts	account	NOUN
ftr-374	1672	9	are	be	AUX
ftr-374	1672	10	as	as	SCONJ
ftr-374	1672	11	follows	follow	VERB
ftr-374	1672	12	:	:	PUNCT
ftr-374	1672	13	assets	asset	NOUN
ftr-374	1672	14	partners	partner	NOUN
ftr-374	1672	15	’	'	PUNCT
ftr-374	1672	16	capital	capital	NOUN
ftr-374	1672	17	accounts	account	NOUN
ftr-374	1672	18	book	book	NOUN
ftr-374	1672	19	value	value	NOUN
ftr-374	1672	20	basis	basis	NOUN
ftr-374	1672	21	book	book	NOUN
ftr-374	1672	22	value	value	NOUN
ftr-374	1672	23	basis	basis	NOUN
ftr-374	1672	24	property	property	NOUN
ftr-374	1672	25	/	/	SYM
ftr-374	1672	26	cash	cash	NOUN
ftr-374	1672	27	$	$	SYM
ftr-374	1672	28	120,000	120,000	NUM
ftr-374	1672	29	$	$	SYM
ftr-374	1672	30	135,000	135,000	NUM
ftr-374	1672	31	l	l	NOUN
ftr-374	1672	32	$	$	SYM
ftr-374	1672	33	105,000	105,000	NUM
ftr-374	1672	34	$	$	SYM
ftr-374	1672	35	90,000	90,000	NUM
ftr-374	1672	36	cash	cash	NOUN
ftr-374	1672	37	$	$	SYM
ftr-374	1672	38	90,000	90,000	NUM
ftr-374	1672	39	$	$	SYM
ftr-374	1672	40	90,000	90,000	NUM
ftr-374	1672	41	n	n	PRON
ftr-374	1672	42	$	$	SYM
ftr-374	1672	43	105,000	105,000	NUM
ftr-374	1672	44	$	$	SYM
ftr-374	1672	45	105,000	105,000	NUM
ftr-374	1672	46	$	$	SYM
ftr-374	1672	47	210,000	210,000	NUM
ftr-374	1672	48	$	$	SYM
ftr-374	1672	49	210,000	210,000	NUM
ftr-374	1672	50	$	$	SYM
ftr-374	1672	51	210,000	210,000	NUM
ftr-374	1672	52	$	$	SYM
ftr-374	1672	53	195,000	195,000	NUM
ftr-374	1672	54	under	under	ADP
ftr-374	1672	55	section	section	NOUN
ftr-374	1672	56	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1672	57	)	)	PUNCT
ftr-374	1672	58	,	,	PUNCT
ftr-374	1672	59	the	the	DET
ftr-374	1672	60	basis	basis	NOUN
ftr-374	1672	61	of	of	ADP
ftr-374	1672	62	the	the	DET
ftr-374	1672	63	contributed	contribute	VERB
ftr-374	1672	64	property	property	NOUN
ftr-374	1672	65	as	as	ADP
ftr-374	1672	66	to	to	ADP
ftr-374	1672	67	l	l	NOUN
ftr-374	1672	68	and	and	CCONJ
ftr-374	1672	69	n	n	PROPN
ftr-374	1672	70	(	(	PUNCT
ftr-374	1672	71	the	the	DET
ftr-374	1672	72	“	"	PUNCT
ftr-374	1672	73	other	other	ADJ
ftr-374	1672	74	partners	partner	NOUN
ftr-374	1672	75	”	"	PUNCT
ftr-374	1672	76	)	)	PUNCT
ftr-374	1672	77	must	must	AUX
ftr-374	1672	78	be	be	AUX
ftr-374	1672	79	reduced	reduce	VERB
ftr-374	1672	80	to	to	ADP
ftr-374	1672	81	$	$	SYM
ftr-374	1672	82	90,000	90,000	NUM
ftr-374	1672	83	.	.	PUNCT
ftr-374	1673	1	using	use	VERB
ftr-374	1673	2	this	this	DET
ftr-374	1673	3	basis	basis	NOUN
ftr-374	1673	4	,	,	PUNCT
ftr-374	1673	5	on	on	ADP
ftr-374	1673	6	sale	sale	NOUN
ftr-374	1673	7	of	of	ADP
ftr-374	1673	8	the	the	DET
ftr-374	1673	9	property	property	NOUN
ftr-374	1673	10	,	,	PUNCT
ftr-374	1673	11	the	the	DET
ftr-374	1673	12	partnership	partnership	NOUN
ftr-374	1673	13	now	now	ADV
ftr-374	1673	14	would	would	AUX
ftr-374	1673	15	recognize	recognize	VERB
ftr-374	1673	16	zero	zero	NUM
ftr-374	1673	17	book	book	NOUN
ftr-374	1673	18	gain	gain	NOUN
ftr-374	1673	19	and	and	CCONJ
ftr-374	1673	20	$	$	SYM
ftr-374	1673	21	30,000	30,000	NUM
ftr-374	1673	22	tax	tax	NOUN
ftr-374	1673	23	gain	gain	NOUN
ftr-374	1673	24	.	.	PUNCT
ftr-374	1674	1	under	under	ADP
ftr-374	1674	2	the	the	DET
ftr-374	1674	3	reverse	reverse	NOUN
ftr-374	1674	4	§	§	PROPN
ftr-374	1674	5	704(c	704(c	PROPN
ftr-374	1674	6	)	)	PUNCT
ftr-374	1674	7	allocation	allocation	NOUN
ftr-374	1674	8	principles	principle	NOUN
ftr-374	1674	9	of	of	ADP
ftr-374	1674	10	treas	treas	PROPN
ftr-374	1674	11	.	.	PUNCT
ftr-374	1675	1	reg	reg	PROPN
ftr-374	1675	2	.	.	PUNCT
ftr-374	1676	1	section	section	NOUN
ftr-374	1676	2	1.704	1.704	NUM
ftr-374	1676	3	-	-	SYM
ftr-374	1676	4	1(b)(2)(iv)(g	1(b)(2)(iv)(g	NUM
ftr-374	1676	5	)	)	PUNCT
ftr-374	1676	6	,	,	PUNCT
ftr-374	1676	7	the	the	DET
ftr-374	1676	8	first	first	ADJ
ftr-374	1676	9	$	$	SYM
ftr-374	1676	10	15,000	15,000	NUM
ftr-374	1676	11	of	of	ADP
ftr-374	1676	12	tax	tax	NOUN
ftr-374	1676	13	gain	gain	NOUN
ftr-374	1676	14	is	be	AUX
ftr-374	1676	15	allocated	allocate	VERB
ftr-374	1676	16	to	to	ADP
ftr-374	1676	17	l.	l.	NOUN
ftr-374	1676	18	the	the	DET
ftr-374	1676	19	remaining	remain	VERB
ftr-374	1676	20	gain	gain	NOUN
ftr-374	1676	21	is	be	AUX
ftr-374	1676	22	split	split	VERB
ftr-374	1676	23	between	between	ADP
ftr-374	1676	24	the	the	DET
ftr-374	1676	25	partners	partner	NOUN
ftr-374	1676	26	,	,	PUNCT
ftr-374	1676	27	$	$	SYM
ftr-374	1676	28	7,500	7,500	NUM
ftr-374	1676	29	each	each	PRON
ftr-374	1676	30	.	.	PUNCT
ftr-374	1677	1	the	the	DET
ftr-374	1677	2	resulting	result	VERB
ftr-374	1677	3	capital	capital	NOUN
ftr-374	1677	4	account	account	NOUN
ftr-374	1677	5	is	be	AUX
ftr-374	1677	6	as	as	SCONJ
ftr-374	1677	7	follows	follow	VERB
ftr-374	1677	8	:	:	PUNCT
ftr-374	1677	9	assets	asset	NOUN
ftr-374	1677	10	partners	partner	NOUN
ftr-374	1677	11	’	'	PUNCT
ftr-374	1677	12	capital	capital	NOUN
ftr-374	1677	13	accounts	account	NOUN
ftr-374	1677	14	book	book	NOUN
ftr-374	1677	15	value	value	NOUN
ftr-374	1677	16	basis	basis	NOUN
ftr-374	1677	17	book	book	NOUN
ftr-374	1677	18	value	value	NOUN
ftr-374	1677	19	basis	basis	NOUN
ftr-374	1677	20	property	property	NOUN
ftr-374	1677	21	/	/	SYM
ftr-374	1677	22	cash	cash	NOUN
ftr-374	1677	23	$	$	SYM
ftr-374	1677	24	120,000	120,000	NUM
ftr-374	1677	25	$	$	SYM
ftr-374	1677	26	120,000	120,000	NUM
ftr-374	1677	27	l	l	NOUN
ftr-374	1677	28	$	$	SYM
ftr-374	1677	29	105,000	105,000	NUM
ftr-374	1677	30	$	$	SYM
ftr-374	1677	31	112,500	112,500	NUM
ftr-374	1677	32	cash	cash	NOUN
ftr-374	1677	33	$	$	SYM
ftr-374	1677	34	90,000	90,000	NUM
ftr-374	1677	35	$	$	SYM
ftr-374	1677	36	90,000	90,000	NUM
ftr-374	1677	37	n	n	PRON
ftr-374	1677	38	$	$	SYM
ftr-374	1677	39	105,000	105,000	NUM
ftr-374	1677	40	$	$	SYM
ftr-374	1677	41	112,500	112,500	NUM
ftr-374	1677	42	$	$	SYM
ftr-374	1677	43	210,000	210,000	NUM
ftr-374	1677	44	$	$	SYM
ftr-374	1677	45	210,000	210,000	NUM
ftr-374	1677	46	$	$	SYM
ftr-374	1677	47	210,000	210,000	NUM
ftr-374	1677	48	$	$	SYM
ftr-374	1677	49	225,000	225,000	NUM
ftr-374	1677	50	269	269	NUM
ftr-374	1677	51	.	.	PUNCT
ftr-374	1678	1	see	see	VERB
ftr-374	1678	2	the	the	DET
ftr-374	1678	3	discussion	discussion	NOUN
ftr-374	1678	4	in	in	ADP
ftr-374	1678	5	the	the	DET
ftr-374	1678	6	text	text	NOUN
ftr-374	1678	7	,	,	PUNCT
ftr-374	1678	8	supra	supra	NOUN
ftr-374	1678	9	,	,	PUNCT
ftr-374	1678	10	note	note	VERB
ftr-374	1678	11	204	204	NUM
ftr-374	1678	12	.	.	PUNCT
ftr-374	1679	1	270	270	NUM
ftr-374	1679	2	.	.	PUNCT
ftr-374	1680	1	treas	treas	PROPN
ftr-374	1680	2	.	.	PUNCT
ftr-374	1681	1	reg	reg	PROPN
ftr-374	1681	2	.	.	PUNCT
ftr-374	1682	1	§	§	PROPN
ftr-374	1682	2	1.704	1.704	NUM
ftr-374	1682	3	-	-	PUNCT
ftr-374	1682	4	1(b)(2)(iv)(g)(1	1(b)(2)(iv)(g)(1	NUM
ftr-374	1682	5	)	)	PUNCT
ftr-374	1682	6	.	.	PUNCT
ftr-374	1683	1	$	$	SYM
ftr-374	1683	2	30,000	30,000	NUM
ftr-374	1683	3	of	of	ADP
ftr-374	1683	4	book	book	NOUN
ftr-374	1683	5	gain	gain	NOUN
ftr-374	1683	6	that	that	PRON
ftr-374	1683	7	results	result	VERB
ftr-374	1683	8	from	from	ADP
ftr-374	1683	9	the	the	DET
ftr-374	1683	10	revaluation	revaluation	NOUN
ftr-374	1683	11	of	of	ADP
ftr-374	1683	12	the	the	DET
ftr-374	1683	13	property	property	NOUN
ftr-374	1683	14	from	from	ADP
ftr-374	1683	15	$	$	SYM
ftr-374	1683	16	90,000	90,000	NUM
ftr-374	1683	17	to	to	PART
ftr-374	1683	18	$	$	SYM
ftr-374	1683	19	120,000	120,000	NUM
ftr-374	1683	20	is	be	AUX
ftr-374	1683	21	allocated	allocate	VERB
ftr-374	1683	22	equally	equally	ADV
ftr-374	1683	23	to	to	ADP
ftr-374	1683	24	l	l	PROPN
ftr-374	1683	25	and	and	CCONJ
ftr-374	1683	26	m	m	PROPN
ftr-374	1683	27	,	,	PUNCT
ftr-374	1683	28	increasing	increase	VERB
ftr-374	1683	29	their	their	PRON
ftr-374	1683	30	capital	capital	NOUN
ftr-374	1683	31	accounts	account	NOUN
ftr-374	1683	32	to	to	ADP
ftr-374	1683	33	$	$	SYM
ftr-374	1683	34	105,000	105,000	NUM
ftr-374	1683	35	.	.	PUNCT
ftr-374	1684	1	on	on	ADP
ftr-374	1684	2	distribution	distribution	NOUN
ftr-374	1684	3	of	of	ADP
ftr-374	1684	4	$	$	SYM
ftr-374	1684	5	105,000	105,000	NUM
ftr-374	1684	6	,	,	PUNCT
ftr-374	1684	7	m	m	PROPN
ftr-374	1684	8	’s	’s	NOUN
ftr-374	1684	9	recognized	recognize	VERB
ftr-374	1684	10	loss	loss	NOUN
ftr-374	1684	11	is	be	AUX
ftr-374	1684	12	allowed	allow	VERB
ftr-374	1684	13	under	under	ADP
ftr-374	1684	14	§	§	PROPN
ftr-374	1684	15	731(a)(2	731(a)(2	NOUN
ftr-374	1684	16	)	)	PUNCT
ftr-374	1684	17	.	.	PUNCT
ftr-374	1685	1	694	694	NUM
ftr-374	1685	2	florida	florida	PROPN
ftr-374	1685	3	tax	tax	NOUN
ftr-374	1685	4	review	review	NOUN
ftr-374	1686	1	[	[	X
ftr-374	1686	2	vol	vol	NOUN
ftr-374	1686	3	.	.	PUNCT
ftr-374	1687	1	9:6	9:6	NUM
ftr-374	1687	2	this	this	DET
ftr-374	1687	3	analysis	analysis	NOUN
ftr-374	1687	4	taxes	tax	VERB
ftr-374	1687	5	the	the	DET
ftr-374	1687	6	partners	partner	NOUN
ftr-374	1687	7	on	on	ADP
ftr-374	1687	8	$	$	SYM
ftr-374	1687	9	15,000	15,000	NUM
ftr-374	1687	10	of	of	ADP
ftr-374	1687	11	excess	excess	ADJ
ftr-374	1687	12	gain	gain	NOUN
ftr-374	1687	13	,	,	PUNCT
ftr-374	1687	14	as	as	SCONJ
ftr-374	1687	15	demonstrated	demonstrate	VERB
ftr-374	1687	16	by	by	ADP
ftr-374	1687	17	the	the	DET
ftr-374	1687	18	$	$	SYM
ftr-374	1687	19	15,000	15,000	NUM
ftr-374	1687	20	inside	inside	ADV
ftr-374	1687	21	/	/	SYM
ftr-374	1687	22	outside	outside	ADJ
ftr-374	1687	23	basis	basis	NOUN
ftr-374	1687	24	disparity	disparity	NOUN
ftr-374	1687	25	.	.	PUNCT
ftr-374	1688	1	the	the	DET
ftr-374	1688	2	problem	problem	NOUN
ftr-374	1688	3	can	can	AUX
ftr-374	1688	4	be	be	AUX
ftr-374	1688	5	avoided	avoid	VERB
ftr-374	1688	6	with	with	ADP
ftr-374	1688	7	a	a	DET
ftr-374	1688	8	section	section	NOUN
ftr-374	1688	9	734(b)(2)(a	734(b)(2)(a	NUM
ftr-374	1688	10	)	)	PUNCT
ftr-374	1688	11	adjustment	adjustment	NOUN
ftr-374	1688	12	that	that	PRON
ftr-374	1688	13	would	would	AUX
ftr-374	1688	14	reduce	reduce	VERB
ftr-374	1688	15	the	the	DET
ftr-374	1688	16	property	property	NOUN
ftr-374	1688	17	basis	basis	NOUN
ftr-374	1688	18	on	on	ADP
ftr-374	1688	19	the	the	DET
ftr-374	1688	20	liquidation	liquidation	NOUN
ftr-374	1688	21	distribution	distribution	NOUN
ftr-374	1688	22	to	to	ADP
ftr-374	1688	23	m	m	VERB
ftr-374	1688	24	by	by	ADP
ftr-374	1688	25	$	$	SYM
ftr-374	1688	26	30,000	30,000	NUM
ftr-374	1688	27	.	.	PUNCT
ftr-374	1689	1	assets	asset	NOUN
ftr-374	1689	2	partners	partner	NOUN
ftr-374	1689	3	’	'	PUNCT
ftr-374	1689	4	capital	capital	NOUN
ftr-374	1689	5	accounts	account	NOUN
ftr-374	1689	6	book	book	NOUN
ftr-374	1689	7	value	value	NOUN
ftr-374	1689	8	basis	basis	NOUN
ftr-374	1689	9	book	book	NOUN
ftr-374	1689	10	value	value	NOUN
ftr-374	1689	11	basis	basis	NOUN
ftr-374	1689	12	property	property	NOUN
ftr-374	1689	13	$	$	SYM
ftr-374	1689	14	120,000	120,000	NUM
ftr-374	1689	15	$	$	SYM
ftr-374	1689	16	105,000	105,000	NUM
ftr-374	1689	17	l	l	NOUN
ftr-374	1689	18	$	$	SYM
ftr-374	1689	19	105,000	105,000	NUM
ftr-374	1689	20	$	$	SYM
ftr-374	1689	21	90,000	90,000	NUM
ftr-374	1689	22	cash	cash	NOUN
ftr-374	1689	23	$	$	SYM
ftr-374	1689	24	90,000	90,000	NUM
ftr-374	1689	25	$	$	SYM
ftr-374	1689	26	90,000	90,000	NUM
ftr-374	1689	27	n	n	PRON
ftr-374	1689	28	$	$	SYM
ftr-374	1689	29	105,000	105,000	NUM
ftr-374	1689	30	$	$	SYM
ftr-374	1689	31	105,000	105,000	NUM
ftr-374	1689	32	$	$	SYM
ftr-374	1689	33	210,000	210,000	NUM
ftr-374	1689	34	$	$	SYM
ftr-374	1689	35	195,000	195,000	NUM
ftr-374	1689	36	$	$	SYM
ftr-374	1689	37	210,000	210,000	NUM
ftr-374	1689	38	$	$	SYM
ftr-374	1689	39	195,000	195,000	NUM
ftr-374	1689	40	on	on	ADP
ftr-374	1689	41	sale	sale	NOUN
ftr-374	1689	42	of	of	ADP
ftr-374	1689	43	the	the	DET
ftr-374	1689	44	property	property	NOUN
ftr-374	1689	45	for	for	ADP
ftr-374	1689	46	$	$	SYM
ftr-374	1689	47	120,000	120,000	NUM
ftr-374	1689	48	,	,	PUNCT
ftr-374	1689	49	the	the	DET
ftr-374	1689	50	$	$	SYM
ftr-374	1689	51	15,000	15,000	NUM
ftr-374	1689	52	gain	gain	NOUN
ftr-374	1689	53	is	be	AUX
ftr-374	1689	54	allocable	allocable	ADJ
ftr-374	1689	55	to	to	ADP
ftr-374	1689	56	l	l	PROPN
ftr-374	1689	57	under	under	ADP
ftr-374	1689	58	treasury	treasury	NOUN
ftr-374	1689	59	regulation	regulation	NOUN
ftr-374	1689	60	section	section	NOUN
ftr-374	1689	61	1.704	1.704	NUM
ftr-374	1689	62	-	-	SYM
ftr-374	1689	63	1(b)(2)(iv)(g	1(b)(2)(iv)(g	NUM
ftr-374	1689	64	)	)	PUNCT
ftr-374	1689	65	.	.	PUNCT
ftr-374	1690	1	assets	asset	NOUN
ftr-374	1690	2	partners	partner	NOUN
ftr-374	1690	3	’	'	PUNCT
ftr-374	1690	4	capital	capital	NOUN
ftr-374	1690	5	accounts	account	NOUN
ftr-374	1690	6	book	book	NOUN
ftr-374	1690	7	value	value	NOUN
ftr-374	1690	8	basis	basis	NOUN
ftr-374	1690	9	book	book	NOUN
ftr-374	1690	10	value	value	NOUN
ftr-374	1690	11	basis	basis	NOUN
ftr-374	1690	12	property	property	NOUN
ftr-374	1690	13	/	/	SYM
ftr-374	1690	14	cash	cash	NOUN
ftr-374	1690	15	$	$	SYM
ftr-374	1690	16	120,000	120,000	NUM
ftr-374	1690	17	$	$	SYM
ftr-374	1690	18	120,000	120,000	NUM
ftr-374	1690	19	l	l	NOUN
ftr-374	1690	20	$	$	SYM
ftr-374	1690	21	105,000	105,000	NUM
ftr-374	1690	22	$	$	SYM
ftr-374	1690	23	105,000	105,000	NUM
ftr-374	1690	24	cash	cash	NOUN
ftr-374	1690	25	$	$	SYM
ftr-374	1690	26	90,000	90,000	NUM
ftr-374	1690	27	$	$	SYM
ftr-374	1690	28	90,000	90,000	NUM
ftr-374	1690	29	n	n	PRON
ftr-374	1690	30	$	$	SYM
ftr-374	1690	31	105,000	105,000	NUM
ftr-374	1690	32	$	$	SYM
ftr-374	1690	33	105,000	105,000	NUM
ftr-374	1690	34	$	$	SYM
ftr-374	1690	35	210,000	210,000	NUM
ftr-374	1690	36	$	$	SYM
ftr-374	1690	37	210,000	210,000	NUM
ftr-374	1690	38	$	$	SYM
ftr-374	1690	39	210,000	210,000	NUM
ftr-374	1690	40	$	$	SYM
ftr-374	1690	41	210,000	210,000	NUM
ftr-374	1690	42	here	here	ADV
ftr-374	1690	43	the	the	DET
ftr-374	1690	44	section	section	NOUN
ftr-374	1690	45	754	754	NUM
ftr-374	1690	46	election	election	NOUN
ftr-374	1690	47	and	and	CCONJ
ftr-374	1690	48	application	application	NOUN
ftr-374	1690	49	of	of	ADP
ftr-374	1690	50	section	section	NOUN
ftr-374	1690	51	734(b	734(b	PROPN
ftr-374	1690	52	)	)	PUNCT
ftr-374	1690	53	reach	reach	VERB
ftr-374	1690	54	the	the	DET
ftr-374	1690	55	correct	correct	ADJ
ftr-374	1690	56	result	result	NOUN
ftr-374	1690	57	both	both	CCONJ
ftr-374	1690	58	economically	economically	ADV
ftr-374	1690	59	and	and	CCONJ
ftr-374	1690	60	temporally.271	temporally.271	NOUN
ftr-374	1690	61	in	in	ADP
ftr-374	1690	62	effect	effect	NOUN
ftr-374	1690	63	,	,	PUNCT
ftr-374	1690	64	the	the	DET
ftr-374	1690	65	partnership	partnership	NOUN
ftr-374	1690	66	is	be	AUX
ftr-374	1690	67	treated	treat	VERB
ftr-374	1690	68	as	as	ADP
ftr-374	1690	69	having	have	VERB
ftr-374	1690	70	a	a	DET
ftr-374	1690	71	basis	basis	NOUN
ftr-374	1690	72	in	in	ADP
ftr-374	1690	73	the	the	DET
ftr-374	1690	74	property	property	NOUN
ftr-374	1690	75	of	of	ADP
ftr-374	1690	76	$	$	SYM
ftr-374	1690	77	90,000	90,000	NUM
ftr-374	1690	78	as	as	ADP
ftr-374	1690	79	to	to	ADP
ftr-374	1690	80	l	l	NOUN
ftr-374	1690	81	,	,	PUNCT
ftr-374	1690	82	which	which	PRON
ftr-374	1690	83	is	be	AUX
ftr-374	1690	84	consistent	consistent	ADJ
ftr-374	1690	85	with	with	ADP
ftr-374	1690	86	the	the	DET
ftr-374	1690	87	application	application	NOUN
ftr-374	1690	88	of	of	ADP
ftr-374	1690	89	section	section	NOUN
ftr-374	1690	90	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1690	91	)	)	PUNCT
ftr-374	1690	92	to	to	ADP
ftr-374	1690	93	l.	l.	PROPN
ftr-374	1690	94	however	however	ADV
ftr-374	1690	95	,	,	PUNCT
ftr-374	1690	96	with	with	ADP
ftr-374	1690	97	the	the	DET
ftr-374	1690	98	section	section	NOUN
ftr-374	1690	99	734(b	734(b	NOUN
ftr-374	1690	100	)	)	PUNCT
ftr-374	1690	101	adjustment	adjustment	NOUN
ftr-374	1690	102	,	,	PUNCT
ftr-374	1690	103	n	n	PRON
ftr-374	1690	104	is	be	AUX
ftr-374	1690	105	treated	treat	VERB
ftr-374	1690	106	as	as	ADP
ftr-374	1690	107	having	have	VERB
ftr-374	1690	108	a	a	DET
ftr-374	1690	109	basis	basis	NOUN
ftr-374	1690	110	of	of	ADP
ftr-374	1690	111	$	$	SYM
ftr-374	1690	112	105,000	105,000	NUM
ftr-374	1690	113	,	,	PUNCT
ftr-374	1690	114	the	the	DET
ftr-374	1690	115	fair	fair	ADJ
ftr-374	1690	116	market	market	NOUN
ftr-374	1690	117	value	value	NOUN
ftr-374	1690	118	of	of	ADP
ftr-374	1690	119	the	the	DET
ftr-374	1690	120	property	property	NOUN
ftr-374	1690	121	at	at	ADP
ftr-374	1690	122	the	the	DET
ftr-374	1690	123	time	time	NOUN
ftr-374	1690	124	of	of	ADP
ftr-374	1690	125	n	n	NOUN
ftr-374	1690	126	’s	’s	PART
ftr-374	1690	127	admission	admission	NOUN
ftr-374	1690	128	to	to	ADP
ftr-374	1690	129	the	the	DET
ftr-374	1690	130	partnership	partnership	NOUN
ftr-374	1690	131	.	.	PUNCT
ftr-374	1691	1	there	there	PRON
ftr-374	1691	2	are	be	VERB
ftr-374	1691	3	suggestions	suggestion	NOUN
ftr-374	1691	4	that	that	SCONJ
ftr-374	1691	5	section	section	NOUN
ftr-374	1691	6	704(c)(1)(c)(ii	704(c)(1)(c)(ii	VERB
ftr-374	1691	7	)	)	PUNCT
ftr-374	1691	8	be	be	AUX
ftr-374	1691	9	applied	apply	VERB
ftr-374	1691	10	to	to	PART
ftr-374	1691	11	limit	limit	VERB
ftr-374	1691	12	the	the	DET
ftr-374	1691	13	basis	basis	NOUN
ftr-374	1691	14	of	of	ADP
ftr-374	1691	15	a	a	DET
ftr-374	1691	16	contributing	contribute	VERB
ftr-374	1691	17	partner	partner	NOUN
ftr-374	1691	18	to	to	ADP
ftr-374	1691	19	fair	fair	ADJ
ftr-374	1691	20	market	market	NOUN
ftr-374	1691	21	value	value	NOUN
ftr-374	1691	22	at	at	ADP
ftr-374	1691	23	the	the	DET
ftr-374	1691	24	time	time	NOUN
ftr-374	1691	25	of	of	ADP
ftr-374	1691	26	the	the	DET
ftr-374	1691	27	contribution.272	contribution.272	NOUN
ftr-374	1691	28	however	however	ADV
ftr-374	1691	29	,	,	PUNCT
ftr-374	1691	30	with	with	ADP
ftr-374	1691	31	the	the	DET
ftr-374	1691	32	strict	strict	ADJ
ftr-374	1691	33	application	application	NOUN
ftr-374	1691	34	of	of	ADP
ftr-374	1691	35	section	section	NOUN
ftr-374	1691	36	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-374	1691	37	)	)	PUNCT
ftr-374	1691	38	and	and	CCONJ
ftr-374	1691	39	(	(	PUNCT
ftr-374	1691	40	c)(i	c)(i	PROPN
ftr-374	1691	41	)	)	PUNCT
ftr-374	1691	42	to	to	PART
ftr-374	1691	43	allocate	allocate	VERB
ftr-374	1691	44	losses	loss	NOUN
ftr-374	1691	45	to	to	ADP
ftr-374	1691	46	the	the	DET
ftr-374	1691	47	contributing	contribute	VERB
ftr-374	1691	48	partner	partner	NOUN
ftr-374	1691	49	while	while	SCONJ
ftr-374	1691	50	the	the	DET
ftr-374	1691	51	contributing	contribute	VERB
ftr-374	1691	52	partner	partner	NOUN
ftr-374	1691	53	is	be	AUX
ftr-374	1691	54	still	still	ADV
ftr-374	1691	55	a	a	DET
ftr-374	1691	56	partner	partner	NOUN
ftr-374	1691	57	,	,	PUNCT
ftr-374	1691	58	and	and	CCONJ
ftr-374	1691	59	the	the	DET
ftr-374	1691	60	availability	availability	NOUN
ftr-374	1691	61	of	of	ADP
ftr-374	1691	62	section	section	NOUN
ftr-374	1691	63	271	271	NUM
ftr-374	1691	64	.	.	PUNCT
ftr-374	1692	1	the	the	DET
ftr-374	1692	2	role	role	NOUN
ftr-374	1692	3	of	of	ADP
ftr-374	1692	4	§	§	PROPN
ftr-374	1692	5	734(b	734(b	PROPN
ftr-374	1692	6	)	)	PUNCT
ftr-374	1692	7	adjustments	adjustment	NOUN
ftr-374	1692	8	in	in	ADP
ftr-374	1692	9	eliminating	eliminate	VERB
ftr-374	1692	10	the	the	DET
ftr-374	1692	11	deferral	deferral	NOUN
ftr-374	1692	12	of	of	ADP
ftr-374	1692	13	gains	gain	NOUN
ftr-374	1692	14	and	and	CCONJ
ftr-374	1692	15	losses	loss	NOUN
ftr-374	1692	16	provides	provide	VERB
ftr-374	1692	17	a	a	DET
ftr-374	1692	18	strong	strong	ADJ
ftr-374	1692	19	argument	argument	NOUN
ftr-374	1692	20	for	for	ADP
ftr-374	1692	21	making	make	VERB
ftr-374	1692	22	§	§	PROPN
ftr-374	1692	23	734(b	734(b	PROPN
ftr-374	1692	24	)	)	PUNCT
ftr-374	1692	25	adjustments	adjustment	NOUN
ftr-374	1692	26	mandatory	mandatory	ADJ
ftr-374	1692	27	.	.	PUNCT
ftr-374	1693	1	see	see	PROPN
ftr-374	1693	2	andrews	andrews	PROPN
ftr-374	1693	3	,	,	PUNCT
ftr-374	1693	4	supra	supra	PROPN
ftr-374	1693	5	note	note	PROPN
ftr-374	1693	6	150	150	NUM
ftr-374	1693	7	,	,	PUNCT
ftr-374	1693	8	23	23	NUM
ftr-374	1693	9	;	;	PUNCT
ftr-374	1693	10	noël	noël	PROPN
ftr-374	1693	11	b.	b.	PROPN
ftr-374	1693	12	cunningham	cunningham	PROPN
ftr-374	1693	13	,	,	PUNCT
ftr-374	1693	14	needed	need	VERB
ftr-374	1693	15	reform	reform	NOUN
ftr-374	1693	16	:	:	PUNCT
ftr-374	1693	17	tending	tend	VERB
ftr-374	1693	18	the	the	DET
ftr-374	1693	19	sick	sick	ADJ
ftr-374	1693	20	rose	rise	VERB
ftr-374	1693	21	,	,	PUNCT
ftr-374	1693	22	47	47	NUM
ftr-374	1693	23	tax	tax	NOUN
ftr-374	1693	24	l.	l.	PROPN
ftr-374	1693	25	rev	rev	PROPN
ftr-374	1693	26	.	.	PROPN
ftr-374	1693	27	77	77	NUM
ftr-374	1693	28	,	,	PUNCT
ftr-374	1693	29	81	81	NUM
ftr-374	1693	30	(	(	PUNCT
ftr-374	1693	31	1991	1991	NUM
ftr-374	1693	32	)	)	PUNCT
ftr-374	1693	33	.	.	PUNCT
ftr-374	1694	1	professor	professor	PROPN
ftr-374	1694	2	andrews	andrews	PROPN
ftr-374	1694	3	points	point	VERB
ftr-374	1694	4	out	out	ADP
ftr-374	1694	5	that	that	SCONJ
ftr-374	1694	6	mandatory	mandatory	ADJ
ftr-374	1694	7	§	§	PROPN
ftr-374	1694	8	734(b	734(b	PROPN
ftr-374	1694	9	)	)	PUNCT
ftr-374	1694	10	adjustments	adjustment	NOUN
ftr-374	1694	11	would	would	AUX
ftr-374	1694	12	not	not	PART
ftr-374	1694	13	involve	involve	VERB
ftr-374	1694	14	the	the	DET
ftr-374	1694	15	accounting	accounting	NOUN
ftr-374	1694	16	complexity	complexity	NOUN
ftr-374	1694	17	that	that	PRON
ftr-374	1694	18	would	would	AUX
ftr-374	1694	19	be	be	AUX
ftr-374	1694	20	associated	associate	VERB
ftr-374	1694	21	with	with	ADP
ftr-374	1694	22	mandatory	mandatory	ADJ
ftr-374	1694	23	adjustments	adjustment	NOUN
ftr-374	1694	24	under	under	ADP
ftr-374	1694	25	§	§	PROPN
ftr-374	1694	26	743(b	743(b	PROPN
ftr-374	1694	27	)	)	PUNCT
ftr-374	1694	28	because	because	SCONJ
ftr-374	1694	29	the	the	DET
ftr-374	1694	30	former	former	NOUN
ftr-374	1694	31	does	do	AUX
ftr-374	1694	32	not	not	PART
ftr-374	1694	33	require	require	VERB
ftr-374	1694	34	separate	separate	ADJ
ftr-374	1694	35	accounting	accounting	NOUN
ftr-374	1694	36	for	for	ADP
ftr-374	1694	37	the	the	DET
ftr-374	1694	38	adjustments	adjustment	NOUN
ftr-374	1694	39	with	with	ADP
ftr-374	1694	40	respect	respect	NOUN
ftr-374	1694	41	to	to	ADP
ftr-374	1694	42	individual	individual	ADJ
ftr-374	1694	43	partners	partner	NOUN
ftr-374	1694	44	.	.	PUNCT
ftr-374	1695	1	but	but	CCONJ
ftr-374	1695	2	see	see	VERB
ftr-374	1695	3	also	also	ADV
ftr-374	1695	4	abrams	abrams	PROPN
ftr-374	1695	5	,	,	PUNCT
ftr-374	1695	6	supra	supra	PROPN
ftr-374	1695	7	note	note	PROPN
ftr-374	1695	8	82	82	NUM
ftr-374	1695	9	,	,	PUNCT
ftr-374	1695	10	at	at	ADP
ftr-374	1695	11	351	351	NUM
ftr-374	1695	12	,	,	PUNCT
ftr-374	1695	13	who	who	PRON
ftr-374	1695	14	recommends	recommend	VERB
ftr-374	1695	15	that	that	SCONJ
ftr-374	1695	16	§	§	PROPN
ftr-374	1695	17	734(b	734(b	PROPN
ftr-374	1695	18	)	)	PUNCT
ftr-374	1695	19	adjustments	adjustment	NOUN
ftr-374	1695	20	attributable	attributable	ADJ
ftr-374	1695	21	to	to	ADP
ftr-374	1695	22	non	non	ADJ
ftr-374	1695	23	-	-	ADJ
ftr-374	1695	24	liquidating	liquidating	ADJ
ftr-374	1695	25	distributions	distribution	NOUN
ftr-374	1695	26	be	be	AUX
ftr-374	1695	27	allocated	allocate	VERB
ftr-374	1695	28	to	to	ADP
ftr-374	1695	29	the	the	DET
ftr-374	1695	30	distributee	distributee	NOUN
ftr-374	1695	31	partner	partner	NOUN
ftr-374	1695	32	’s	’s	PART
ftr-374	1695	33	continuing	continue	VERB
ftr-374	1695	34	interest	interest	NOUN
ftr-374	1695	35	.	.	PUNCT
ftr-374	1696	1	272	272	NUM
ftr-374	1696	2	.	.	PUNCT
ftr-374	1696	3	rachuba	rachuba	PROPN
ftr-374	1696	4	,	,	PUNCT
ftr-374	1696	5	supra	supra	PROPN
ftr-374	1696	6	,	,	PUNCT
ftr-374	1696	7	note	note	VERB
ftr-374	1696	8	203	203	NUM
ftr-374	1696	9	.	.	PUNCT
ftr-374	1697	1	2009	2009	NUM
ftr-374	1697	2	]	]	PUNCT
ftr-374	1697	3	built	build	VERB
ftr-374	1697	4	-	-	PUNCT
ftr-374	1697	5	in	in	ADP
ftr-374	1697	6	gain	gain	NOUN
ftr-374	1697	7	and	and	CCONJ
ftr-374	1697	8	built	build	VERB
ftr-374	1697	9	-	-	PUNCT
ftr-374	1697	10	in	in	ADP
ftr-374	1697	11	loss	loss	NOUN
ftr-374	1697	12	695	695	NUM
ftr-374	1697	13	734(b	734(b	NUM
ftr-374	1697	14	)	)	PUNCT
ftr-374	1697	15	adjustments	adjustment	NOUN
ftr-374	1697	16	where	where	SCONJ
ftr-374	1697	17	the	the	DET
ftr-374	1697	18	contributing	contribute	VERB
ftr-374	1697	19	partner	partner	NOUN
ftr-374	1697	20	’s	’s	PART
ftr-374	1697	21	interest	interest	NOUN
ftr-374	1697	22	has	have	AUX
ftr-374	1697	23	been	be	AUX
ftr-374	1697	24	completely	completely	ADV
ftr-374	1697	25	liquidated	liquidate	VERB
ftr-374	1698	1	,	,	PUNCT
ftr-374	1698	2	there	there	PRON
ftr-374	1698	3	is	be	VERB
ftr-374	1698	4	no	no	DET
ftr-374	1698	5	need	need	NOUN
ftr-374	1698	6	for	for	ADP
ftr-374	1698	7	stretched	stretched	ADJ
ftr-374	1698	8	interpretations	interpretation	NOUN
ftr-374	1698	9	of	of	ADP
ftr-374	1698	10	section	section	NOUN
ftr-374	1698	11	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1698	12	)	)	PUNCT
ftr-374	1698	13	that	that	PRON
ftr-374	1698	14	apply	apply	VERB
ftr-374	1698	15	the	the	DET
ftr-374	1698	16	provision	provision	NOUN
ftr-374	1698	17	differently	differently	ADV
ftr-374	1698	18	in	in	ADP
ftr-374	1698	19	different	different	ADJ
ftr-374	1698	20	contexts	context	NOUN
ftr-374	1698	21	.	.	PUNCT
ftr-374	1699	1	section	section	NOUN
ftr-374	1699	2	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1699	3	)	)	PUNCT
ftr-374	1699	4	should	should	AUX
ftr-374	1699	5	not	not	PART
ftr-374	1699	6	be	be	AUX
ftr-374	1699	7	applied	apply	VERB
ftr-374	1699	8	to	to	PART
ftr-374	1699	9	overrule	overrule	VERB
ftr-374	1699	10	or	or	CCONJ
ftr-374	1699	11	revise	revise	VERB
ftr-374	1699	12	application	application	NOUN
ftr-374	1699	13	of	of	ADP
ftr-374	1699	14	the	the	DET
ftr-374	1699	15	basis	basis	NOUN
ftr-374	1699	16	reduction	reduction	NOUN
ftr-374	1699	17	calculated	calculate	VERB
ftr-374	1699	18	under	under	ADP
ftr-374	1699	19	section	section	NOUN
ftr-374	1699	20	734(b)(2	734(b)(2	NOUN
ftr-374	1699	21	)	)	PUNCT
ftr-374	1699	22	.	.	PUNCT
ftr-374	1700	1	vii	vii	PROPN
ftr-374	1700	2	.	.	PROPN
ftr-374	1700	3	conclusion	conclusion	NOUN
ftr-374	1700	4	if	if	SCONJ
ftr-374	1700	5	nothing	nothing	PRON
ftr-374	1700	6	else	else	ADV
ftr-374	1700	7	,	,	PUNCT
ftr-374	1700	8	this	this	PRON
ftr-374	1700	9	foray	foray	VERB
ftr-374	1700	10	into	into	ADP
ftr-374	1700	11	the	the	DET
ftr-374	1700	12	intricacies	intricacy	NOUN
ftr-374	1700	13	of	of	ADP
ftr-374	1700	14	changing	change	VERB
ftr-374	1700	15	partnership	partnership	NOUN
ftr-374	1700	16	interests	interest	NOUN
ftr-374	1700	17	in	in	ADP
ftr-374	1700	18	built	build	VERB
ftr-374	1700	19	-	-	PUNCT
ftr-374	1700	20	in	in	ADP
ftr-374	1700	21	gain	gain	NOUN
ftr-374	1700	22	and	and	CCONJ
ftr-374	1700	23	loss	loss	NOUN
ftr-374	1700	24	property	property	NOUN
ftr-374	1700	25	sustains	sustain	VERB
ftr-374	1700	26	the	the	DET
ftr-374	1700	27	viability	viability	NOUN
ftr-374	1700	28	of	of	ADP
ftr-374	1700	29	capital	capital	NOUN
ftr-374	1700	30	account	account	NOUN
ftr-374	1700	31	analysis	analysis	NOUN
ftr-374	1700	32	as	as	ADP
ftr-374	1700	33	the	the	DET
ftr-374	1700	34	key	key	NOUN
ftr-374	1700	35	to	to	ADP
ftr-374	1700	36	understanding	understand	VERB
ftr-374	1700	37	the	the	DET
ftr-374	1700	38	correct	correct	ADJ
ftr-374	1700	39	application	application	NOUN
ftr-374	1700	40	of	of	ADP
ftr-374	1700	41	the	the	DET
ftr-374	1700	42	rules	rule	NOUN
ftr-374	1700	43	of	of	ADP
ftr-374	1700	44	subchapter	subchapter	NOUN
ftr-374	1700	45	k.	k.	NOUN
ftr-374	1700	46	analysis	analysis	NOUN
ftr-374	1700	47	of	of	ADP
ftr-374	1700	48	disparities	disparity	NOUN
ftr-374	1700	49	in	in	ADP
ftr-374	1700	50	the	the	DET
ftr-374	1700	51	capital	capital	NOUN
ftr-374	1700	52	accounts	account	NOUN
ftr-374	1700	53	and	and	CCONJ
ftr-374	1700	54	tax	tax	NOUN
ftr-374	1700	55	accounts	account	NOUN
ftr-374	1700	56	(	(	PUNCT
ftr-374	1700	57	basis	basis	NOUN
ftr-374	1700	58	)	)	PUNCT
ftr-374	1700	59	provides	provide	VERB
ftr-374	1700	60	key	key	ADJ
ftr-374	1700	61	guidance	guidance	NOUN
ftr-374	1700	62	to	to	ADP
ftr-374	1700	63	the	the	DET
ftr-374	1700	64	allocation	allocation	NOUN
ftr-374	1700	65	of	of	ADP
ftr-374	1700	66	both	both	PRON
ftr-374	1700	67	contributed	contribute	VERB
ftr-374	1700	68	built	build	VERB
ftr-374	1700	69	-	-	PUNCT
ftr-374	1700	70	in	in	ADP
ftr-374	1700	71	gains	gain	NOUN
ftr-374	1700	72	and	and	CCONJ
ftr-374	1700	73	losses	loss	NOUN
ftr-374	1700	74	and	and	CCONJ
ftr-374	1700	75	built	build	VERB
ftr-374	1700	76	-	-	PUNCT
ftr-374	1700	77	in	in	ADP
ftr-374	1700	78	gains	gain	NOUN
ftr-374	1700	79	and	and	CCONJ
ftr-374	1700	80	losses	loss	NOUN
ftr-374	1700	81	within	within	ADP
ftr-374	1700	82	a	a	DET
ftr-374	1700	83	partnership	partnership	NOUN
ftr-374	1700	84	on	on	ADP
ftr-374	1700	85	the	the	DET
ftr-374	1700	86	entry	entry	NOUN
ftr-374	1700	87	of	of	ADP
ftr-374	1700	88	new	new	ADJ
ftr-374	1700	89	partners	partner	NOUN
ftr-374	1700	90	.	.	PUNCT
ftr-374	1701	1	at	at	ADP
ftr-374	1701	2	the	the	DET
ftr-374	1701	3	most	most	ADV
ftr-374	1701	4	basic	basic	ADJ
ftr-374	1701	5	level	level	NOUN
ftr-374	1701	6	,	,	PUNCT
ftr-374	1701	7	realized	realize	VERB
ftr-374	1701	8	pre	pre	ADJ
ftr-374	1701	9	-	-	NOUN
ftr-374	1701	10	contribution	contribution	NOUN
ftr-374	1701	11	built	build	VERB
ftr-374	1701	12	-	-	PUNCT
ftr-374	1701	13	in	in	ADP
ftr-374	1701	14	gain	gain	NOUN
ftr-374	1701	15	and	and	CCONJ
ftr-374	1701	16	loss	loss	NOUN
ftr-374	1701	17	is	be	AUX
ftr-374	1701	18	allocable	allocable	ADJ
ftr-374	1701	19	to	to	ADP
ftr-374	1701	20	the	the	DET
ftr-374	1701	21	contributing	contribute	VERB
ftr-374	1701	22	partner	partner	NOUN
ftr-374	1701	23	to	to	ADP
ftr-374	1701	24	the	the	DET
ftr-374	1701	25	extent	extent	NOUN
ftr-374	1701	26	of	of	ADP
ftr-374	1701	27	the	the	DET
ftr-374	1701	28	differences	difference	NOUN
ftr-374	1701	29	in	in	ADP
ftr-374	1701	30	the	the	DET
ftr-374	1701	31	contributing	contribute	VERB
ftr-374	1701	32	partner	partner	NOUN
ftr-374	1701	33	’s	’s	PART
ftr-374	1701	34	capital	capital	NOUN
ftr-374	1701	35	account	account	NOUN
ftr-374	1701	36	and	and	CCONJ
ftr-374	1701	37	basis	basis	NOUN
ftr-374	1701	38	.	.	PUNCT
ftr-374	1702	1	similarly	similarly	ADV
ftr-374	1702	2	,	,	PUNCT
ftr-374	1702	3	built	build	VERB
ftr-374	1702	4	-	-	PUNCT
ftr-374	1702	5	in	in	ADP
ftr-374	1702	6	gain	gain	NOUN
ftr-374	1702	7	and	and	CCONJ
ftr-374	1702	8	loss	loss	NOUN
ftr-374	1702	9	inherent	inherent	ADJ
ftr-374	1702	10	in	in	ADP
ftr-374	1702	11	partnership	partnership	NOUN
ftr-374	1702	12	assets	asset	NOUN
ftr-374	1702	13	at	at	ADP
ftr-374	1702	14	the	the	DET
ftr-374	1702	15	time	time	NOUN
ftr-374	1702	16	of	of	ADP
ftr-374	1702	17	entry	entry	NOUN
ftr-374	1702	18	of	of	ADP
ftr-374	1702	19	a	a	DET
ftr-374	1702	20	new	new	ADJ
ftr-374	1702	21	partner	partner	NOUN
ftr-374	1702	22	into	into	ADP
ftr-374	1702	23	a	a	DET
ftr-374	1702	24	partnership	partnership	NOUN
ftr-374	1702	25	is	be	AUX
ftr-374	1702	26	properly	properly	ADV
ftr-374	1702	27	allocable	allocable	ADJ
ftr-374	1702	28	to	to	ADP
ftr-374	1702	29	the	the	DET
ftr-374	1702	30	continuing	continue	VERB
ftr-374	1702	31	partners	partner	NOUN
ftr-374	1702	32	to	to	ADP
ftr-374	1702	33	the	the	DET
ftr-374	1702	34	extent	extent	NOUN
ftr-374	1702	35	of	of	ADP
ftr-374	1702	36	the	the	DET
ftr-374	1702	37	differences	difference	NOUN
ftr-374	1702	38	between	between	ADP
ftr-374	1702	39	the	the	DET
ftr-374	1702	40	fair	fair	ADJ
ftr-374	1702	41	market	market	NOUN
ftr-374	1702	42	value	value	NOUN
ftr-374	1702	43	and	and	CCONJ
ftr-374	1702	44	adjusted	adjust	VERB
ftr-374	1702	45	basis	basis	NOUN
ftr-374	1702	46	of	of	ADP
ftr-374	1702	47	the	the	DET
ftr-374	1702	48	continuing	continue	VERB
ftr-374	1702	49	partners	partner	NOUN
ftr-374	1702	50	’	'	PUNCT
ftr-374	1702	51	partnership	partnership	NOUN
ftr-374	1702	52	interests	interest	NOUN
ftr-374	1702	53	.	.	PUNCT
ftr-374	1703	1	revaluation	revaluation	NOUN
ftr-374	1703	2	of	of	ADP
ftr-374	1703	3	partnership	partnership	NOUN
ftr-374	1703	4	capital	capital	NOUN
ftr-374	1703	5	accounts	account	VERB
ftr-374	1703	6	on	on	ADP
ftr-374	1703	7	the	the	DET
ftr-374	1703	8	entry	entry	NOUN
ftr-374	1703	9	of	of	ADP
ftr-374	1703	10	a	a	DET
ftr-374	1703	11	new	new	ADJ
ftr-374	1703	12	partner	partner	NOUN
ftr-374	1703	13	,	,	PUNCT
ftr-374	1703	14	or	or	CCONJ
ftr-374	1703	15	on	on	ADP
ftr-374	1703	16	distributions	distribution	NOUN
ftr-374	1703	17	that	that	PRON
ftr-374	1703	18	change	change	VERB
ftr-374	1703	19	partners	partner	NOUN
ftr-374	1703	20	’	'	PUNCT
ftr-374	1703	21	interests	interest	NOUN
ftr-374	1703	22	,	,	PUNCT
ftr-374	1703	23	presents	present	VERB
ftr-374	1703	24	a	a	DET
ftr-374	1703	25	clear	clear	ADJ
ftr-374	1703	26	picture	picture	NOUN
ftr-374	1703	27	of	of	ADP
ftr-374	1703	28	the	the	DET
ftr-374	1703	29	partners	partner	NOUN
ftr-374	1703	30	’	’	PART
ftr-374	1703	31	interests	interest	NOUN
ftr-374	1703	32	resulting	result	VERB
ftr-374	1703	33	from	from	ADP
ftr-374	1703	34	those	those	DET
ftr-374	1703	35	events	event	NOUN
ftr-374	1703	36	.	.	PUNCT
ftr-374	1704	1	analysis	analysis	NOUN
ftr-374	1704	2	of	of	ADP
ftr-374	1704	3	partnership	partnership	NOUN
ftr-374	1704	4	capital	capital	NOUN
ftr-374	1704	5	accounts	account	NOUN
ftr-374	1704	6	and	and	CCONJ
ftr-374	1704	7	an	an	DET
ftr-374	1704	8	examination	examination	NOUN
ftr-374	1704	9	of	of	ADP
ftr-374	1704	10	disparities	disparity	NOUN
ftr-374	1704	11	between	between	ADP
ftr-374	1704	12	partners	partner	NOUN
ftr-374	1704	13	’	'	PUNCT
ftr-374	1704	14	capital	capital	NOUN
ftr-374	1704	15	and	and	CCONJ
ftr-374	1704	16	the	the	DET
ftr-374	1704	17	bases	basis	NOUN
ftr-374	1704	18	of	of	ADP
ftr-374	1704	19	partnership	partnership	NOUN
ftr-374	1704	20	interests	interest	NOUN
ftr-374	1704	21	also	also	ADV
ftr-374	1704	22	provides	provide	VERB
ftr-374	1704	23	guidance	guidance	NOUN
ftr-374	1704	24	regarding	regard	VERB
ftr-374	1704	25	the	the	DET
ftr-374	1704	26	proper	proper	ADJ
ftr-374	1704	27	application	application	NOUN
ftr-374	1704	28	of	of	ADP
ftr-374	1704	29	the	the	DET
ftr-374	1704	30	separate	separate	ADJ
ftr-374	1704	31	subdivisions	subdivision	NOUN
ftr-374	1704	32	of	of	ADP
ftr-374	1704	33	section	section	NOUN
ftr-374	1704	34	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-374	1704	35	)	)	PUNCT
ftr-374	1704	36	.	.	PUNCT
ftr-374	1705	1	the	the	DET
ftr-374	1705	2	mismatch	mismatch	NOUN
ftr-374	1705	3	between	between	ADP
ftr-374	1705	4	the	the	DET
ftr-374	1705	5	cumulative	cumulative	ADJ
ftr-374	1705	6	partnership	partnership	NOUN
ftr-374	1705	7	inside	inside	ADP
ftr-374	1705	8	asset	asset	NOUN
ftr-374	1705	9	bases	basis	NOUN
ftr-374	1705	10	and	and	CCONJ
ftr-374	1705	11	outside	outside	ADJ
ftr-374	1705	12	bases	basis	NOUN
ftr-374	1705	13	of	of	ADP
ftr-374	1705	14	the	the	DET
ftr-374	1705	15	partners	partner	NOUN
ftr-374	1705	16	demonstrates	demonstrate	VERB
ftr-374	1705	17	that	that	SCONJ
ftr-374	1705	18	a	a	DET
ftr-374	1705	19	strict	strict	ADJ
ftr-374	1705	20	application	application	NOUN
ftr-374	1705	21	of	of	ADP
ftr-374	1705	22	section	section	NOUN
ftr-374	1705	23	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1705	24	)	)	PUNCT
ftr-374	1705	25	to	to	PART
ftr-374	1705	26	produce	produce	VERB
ftr-374	1705	27	notional	notional	ADJ
ftr-374	1705	28	tax	tax	NOUN
ftr-374	1705	29	gain	gain	NOUN
ftr-374	1705	30	to	to	ADP
ftr-374	1705	31	non	non	ADJ
ftr-374	1705	32	-	-	ADJ
ftr-374	1705	33	contributing	contribute	VERB
ftr-374	1705	34	partners	partner	NOUN
ftr-374	1705	35	is	be	AUX
ftr-374	1705	36	the	the	DET
ftr-374	1705	37	wrong	wrong	ADJ
ftr-374	1705	38	result	result	NOUN
ftr-374	1705	39	.	.	PUNCT
ftr-374	1706	1	likewise	likewise	ADV
ftr-374	1706	2	,	,	PUNCT
ftr-374	1706	3	a	a	DET
ftr-374	1706	4	variable	variable	ADJ
ftr-374	1706	5	application	application	NOUN
ftr-374	1706	6	of	of	ADP
ftr-374	1706	7	section	section	NOUN
ftr-374	1706	8	704(c)(1)(c)(ii	704(c)(1)(c)(ii	NUM
ftr-374	1706	9	)	)	PUNCT
ftr-374	1706	10	to	to	PART
ftr-374	1706	11	apply	apply	VERB
ftr-374	1706	12	different	different	ADJ
ftr-374	1706	13	basis	basis	NOUN
ftr-374	1706	14	rules	rule	NOUN
ftr-374	1706	15	to	to	ADP
ftr-374	1706	16	a	a	DET
ftr-374	1706	17	transferee	transferee	NOUN
ftr-374	1706	18	of	of	ADP
ftr-374	1706	19	a	a	DET
ftr-374	1706	20	partnership	partnership	NOUN
ftr-374	1706	21	interest	interest	NOUN
ftr-374	1706	22	is	be	AUX
ftr-374	1706	23	not	not	PART
ftr-374	1706	24	appropriate	appropriate	ADJ
ftr-374	1706	25	within	within	ADP
ftr-374	1706	26	the	the	DET
ftr-374	1706	27	overall	overall	ADJ
ftr-374	1706	28	scheme	scheme	NOUN
ftr-374	1706	29	of	of	ADP
ftr-374	1706	30	subchapter	subchapter	NOUN
ftr-374	1706	31	k.	k.	NOUN
ftr-374	1706	32	accelerations	acceleration	NOUN
ftr-374	1706	33	of	of	ADP
ftr-374	1706	34	gains	gain	NOUN
ftr-374	1706	35	and	and	CCONJ
ftr-374	1706	36	losses	loss	NOUN
ftr-374	1706	37	among	among	ADP
ftr-374	1706	38	the	the	DET
ftr-374	1706	39	partners	partner	NOUN
ftr-374	1706	40	in	in	ADP
ftr-374	1706	41	the	the	DET
ftr-374	1706	42	event	event	NOUN
ftr-374	1706	43	of	of	ADP
ftr-374	1706	44	distributions	distribution	NOUN
ftr-374	1706	45	by	by	ADP
ftr-374	1706	46	a	a	DET
ftr-374	1706	47	partnership	partnership	NOUN
ftr-374	1706	48	or	or	CCONJ
ftr-374	1706	49	transfers	transfer	NOUN
ftr-374	1706	50	of	of	ADP
ftr-374	1706	51	partnership	partnership	NOUN
ftr-374	1706	52	interests	interest	NOUN
ftr-374	1706	53	with	with	ADP
ftr-374	1706	54	built	build	VERB
ftr-374	1706	55	-	-	PUNCT
ftr-374	1706	56	in	in	ADP
ftr-374	1706	57	loss	loss	NOUN
ftr-374	1706	58	property	property	NOUN
ftr-374	1706	59	are	be	AUX
ftr-374	1706	60	resolved	resolve	VERB
ftr-374	1706	61	by	by	ADP
ftr-374	1706	62	the	the	DET
ftr-374	1706	63	elective	elective	ADJ
ftr-374	1706	64	adjustments	adjustment	NOUN
ftr-374	1706	65	provided	provide	VERB
ftr-374	1706	66	by	by	ADP
ftr-374	1706	67	sections	section	NOUN
ftr-374	1706	68	734(b	734(b	PROPN
ftr-374	1706	69	)	)	PUNCT
ftr-374	1706	70	and	and	CCONJ
ftr-374	1706	71	743(b	743(b	NOUN
ftr-374	1706	72	)	)	PUNCT
ftr-374	1706	73	.	.	PUNCT
ftr-374	1707	1	although	although	SCONJ
ftr-374	1707	2	the	the	DET
ftr-374	1707	3	capital	capital	NOUN
ftr-374	1707	4	account	account	NOUN
ftr-374	1707	5	provisions	provision	NOUN
ftr-374	1707	6	of	of	ADP
ftr-374	1707	7	the	the	DET
ftr-374	1707	8	treasury	treasury	PROPN
ftr-374	1707	9	regulations	regulation	NOUN
ftr-374	1707	10	were	be	AUX
ftr-374	1707	11	adopted	adopt	VERB
ftr-374	1707	12	to	to	PART
ftr-374	1707	13	govern	govern	VERB
ftr-374	1707	14	allocations	allocation	NOUN
ftr-374	1707	15	of	of	ADP
ftr-374	1707	16	tax	tax	NOUN
ftr-374	1707	17	items	item	NOUN
ftr-374	1707	18	,	,	PUNCT
ftr-374	1707	19	the	the	DET
ftr-374	1707	20	principle	principle	NOUN
ftr-374	1707	21	of	of	ADP
ftr-374	1707	22	tax	tax	NOUN
ftr-374	1707	23	allocations	allocation	NOUN
ftr-374	1707	24	that	that	PRON
ftr-374	1707	25	requires	require	VERB
ftr-374	1707	26	a	a	DET
ftr-374	1707	27	match	match	NOUN
ftr-374	1707	28	to	to	ADP
ftr-374	1707	29	economic	economic	ADJ
ftr-374	1707	30	consequences	consequence	NOUN
ftr-374	1707	31	requires	require	VERB
ftr-374	1707	32	capital	capital	NOUN
ftr-374	1707	33	accounting	accounting	NOUN
ftr-374	1707	34	that	that	PRON
ftr-374	1707	35	reflects	reflect	VERB
ftr-374	1707	36	partners	partner	NOUN
ftr-374	1707	37	’	’	PART
ftr-374	1707	38	interests	interest	NOUN
ftr-374	1707	39	.	.	PUNCT
ftr-374	1708	1	while	while	SCONJ
ftr-374	1708	2	practitioners	practitioner	NOUN
ftr-374	1708	3	advising	advise	VERB
ftr-374	1708	4	partners	partner	NOUN
ftr-374	1708	5	and	and	CCONJ
ftr-374	1708	6	partnerships	partnership	NOUN
ftr-374	1708	7	primarily	primarily	ADV
ftr-374	1708	8	grapple	grapple	ADJ
ftr-374	1708	9	with	with	ADP
ftr-374	1708	10	the	the	DET
ftr-374	1708	11	tax	tax	NOUN
ftr-374	1708	12	rules	rule	NOUN
ftr-374	1708	13	,	,	PUNCT
ftr-374	1708	14	advising	advise	VERB
ftr-374	1708	15	partnerships	partnership	NOUN
ftr-374	1708	16	to	to	PART
ftr-374	1708	17	maintain	maintain	VERB
ftr-374	1708	18	consistent	consistent	ADJ
ftr-374	1708	19	capital	capital	NOUN
ftr-374	1708	20	accounts	account	NOUN
ftr-374	1708	21	will	will	AUX
ftr-374	1708	22	aid	aid	VERB
ftr-374	1708	23	partnership	partnership	NOUN
ftr-374	1708	24	696	696	NUM
ftr-374	1708	25	florida	florida	PROPN
ftr-374	1708	26	tax	tax	NOUN
ftr-374	1708	27	review	review	NOUN
ftr-374	1708	28	[	[	X
ftr-374	1708	29	vol	vol	NOUN
ftr-374	1708	30	.	.	PUNCT
ftr-374	1709	1	9:6	9:6	NUM
ftr-374	1709	2	investors	investor	NOUN
ftr-374	1709	3	in	in	ADP
ftr-374	1709	4	understanding	understand	VERB
ftr-374	1709	5	the	the	DET
ftr-374	1709	6	nature	nature	NOUN
ftr-374	1709	7	of	of	ADP
ftr-374	1709	8	their	their	PRON
ftr-374	1709	9	interests	interest	NOUN
ftr-374	1709	10	.	.	PUNCT
ftr-374	1710	1	at	at	ADP
ftr-374	1710	2	the	the	DET
ftr-374	1710	3	same	same	ADJ
ftr-374	1710	4	time	time	NOUN
ftr-374	1710	5	,	,	PUNCT
ftr-374	1710	6	capital	capital	NOUN
ftr-374	1710	7	accounts	account	NOUN
ftr-374	1710	8	will	will	AUX
ftr-374	1710	9	provide	provide	VERB
ftr-374	1710	10	a	a	DET
ftr-374	1710	11	guide	guide	NOUN
ftr-374	1710	12	to	to	ADP
ftr-374	1710	13	the	the	DET
ftr-374	1710	14	proper	proper	ADJ
ftr-374	1710	15	allocation	allocation	NOUN
ftr-374	1710	16	of	of	ADP
ftr-374	1710	17	tax	tax	NOUN
ftr-374	1710	18	items	item	NOUN
ftr-374	1710	19	.	.	PUNCT