id	keyword
ftr-442	partnership
ftr-442	income
ftr-442	tax
ftr-442	entity
ftr-442	property
ftr-442	subchapter
ftr-442	capital
ftr-442	gain
ftr-442	allocations
ftr-442	equity
ftr-442	loss
ftr-442	example
ftr-442	business
ftr-442	interest
ftr-442	year
ftr-442	partnership income