id	keyword
ftr-406	partnership
ftr-406	partnership property
ftr-406	partnership income
ftr-406	partnership interests
ftr-406	payment
ftr-406	section
ftr-406	kahn
ftr-406	cuenin
ftr-406	section 707(c
ftr-406	gain
ftr-406	tax
ftr-406	basis
ftr-406	supra
ftr-406	note
ftr-406	assets partnership
ftr-406	supra note
ftr-406	recipient partner
ftr-406	loss
ftr-406	approach
ftr-406	distribution
ftr-406	kind
ftr-406	transfer
ftr-406	treatment
ftr-406	aggregate