id	keyword
ftr-374	partnership
ftr-374	basis book
ftr-374	partnership capital
ftr-374	gain
ftr-374	book gain
ftr-374	tax gain
ftr-374	value basis
ftr-374	partnership basis
ftr-374	loss property
ftr-374	book value
ftr-374	partnership interest
ftr-374	capital accounts
ftr-374	partnership property
ftr-374	partnership assets
ftr-374	accounts book
ftr-374	section
ftr-374	gain property
ftr-374	basis property
ftr-374	book loss
ftr-374	partnership tax
ftr-374	tax loss