id	keyword
ftr-332	tax court
ftr-332	income tax
ftr-332	taxpayer
ftr-332	v. commissioner
ftr-332	tax review
ftr-332	tax return
ftr-332	florida tax
ftr-332	irs
ftr-332	partnership
ftr-332	judge
ftr-332	reg
ftr-332	regulations
ftr-332	property
ftr-332	transaction
ftr-332	income taxation
ftr-332	year
ftr-332	business
ftr-332	tax purposes
ftr-332	interest
ftr-332	basis
ftr-332	district court
ftr-332	v. united
ftr-332	corporation
ftr-332	t.c
ftr-332	stock
ftr-332	tax credits
ftr-332	tax liability
ftr-332	tax year
ftr-332	states
ftr-332	tax shelter
ftr-332	case
ftr-332	notice
ftr-332	supreme court
ftr-332	cir
ftr-332	state tax
ftr-332	developments
ftr-332	percent
ftr-332	loss
ftr-332	value
ftr-332	circuit
ftr-332	partnership interest
ftr-332	vol
ftr-332	deduction
ftr-332	tax benefits
ftr-332	capital
ftr-332	section
ftr-332	issue
ftr-332	substance
ftr-332	law
ftr-332	relief
ftr-332	tax law
ftr-332	respect
ftr-332	statute
ftr-332	employment tax
ftr-332	time
ftr-332	sale
ftr-332	memo
ftr-332	account
ftr-332	opinion
ftr-332	rules
ftr-332	taxes
ftr-332	debt
ftr-332	period
ftr-332	limitations
ftr-332	expenses
ftr-332	gain
ftr-332	services
ftr-332	partnership income
ftr-332	argument
ftr-332	asset
ftr-332	form
ftr-332	limited
ftr-332	u.s
ftr-332	court decision
ftr-332	securities
ftr-332	use
ftr-332	claim
ftr-332	subject
ftr-332	temp
ftr-332	method
ftr-332	date
ftr-332	penalties
ftr-332	doctrine
ftr-332	deficiency
ftr-332	new
ftr-332	penalty
ftr-332	refund
ftr-332	shares
ftr-332	agreement
ftr-332	united states
ftr-332	second
ftr-332	llc
ftr-332	trade
ftr-332	payments
ftr-332	losses