id	keyword
ftr-476	basis
ftr-476	obligation
ftr-476	property
ftr-476	debt
ftr-476	section
ftr-476	corporation
ftr-476	transferor
ftr-476	t.c
ftr-476	subject
ftr-476	note
ftr-476	section 357(c
ftr-476	commissioner
ftr-476	stock
ftr-476	tax
ftr-476	exchange
ftr-476	gain
ftr-476	lessinger
ftr-476	court
ftr-476	partnership