id	keyword
ftr-297	basis adjustment
ftr-297	partnership
ftr-297	partnership interest
ftr-297	partnership property
ftr-297	section
ftr-297	basis market
ftr-297	partnership assets
ftr-297	partnership basis
ftr-297	capital
ftr-297	tax
ftr-297	adjustments
ftr-297	value
ftr-297	section 743(b
ftr-297	capital asset
ftr-297	loss
ftr-297	election
ftr-297	total