id	keyword
ftr-471	partnership
ftr-471	basis
ftr-471	gain
ftr-471	section
ftr-471	assets
ftr-471	distribution
ftr-471	supra
ftr-471	supra note
ftr-471	interest
ftr-471	share
ftr-471	property
ftr-471	value
ftr-471	tax
ftr-471	partnership interest
ftr-471	capital
ftr-471	basis value
ftr-471	partnership assets
ftr-471	751(b
ftr-471	inventory