id	keyword
ftr-322	partnership
ftr-322	tax
ftr-322	income
ftr-322	allocation
ftr-322	partnership income
ftr-322	capital
ftr-322	partnership tax
ftr-322	interest
ftr-322	partnership interest
ftr-322	florida tax
ftr-322	loss
ftr-322	basis
ftr-322	gain
ftr-322	tax review
ftr-322	section
ftr-322	items
ftr-322	partnership capital
ftr-322	value
ftr-322	percent
ftr-322	example
ftr-322	effect
ftr-322	payment
ftr-322	i.r.c