id	keyword
ftr-490	nonrecourse debt
ftr-490	cod income
ftr-490	property
ftr-490	tax
ftr-490	debt discharge
ftr-490	tufts
ftr-490	approach
ftr-490	tax court
ftr-490	section
ftr-490	loan
ftr-490	supra
ftr-490	income tax
ftr-490	basis
ftr-490	value
ftr-490	securing property
ftr-490	taxpayer
ftr-490	gain
ftr-490	note
ftr-490	case
ftr-490	transfer
ftr-490	proceeds
ftr-490	supra note
ftr-490	debt relief
ftr-490	indebtedness
ftr-490	theory
ftr-490	debtor
ftr-490	florida tax
ftr-490	tax review
ftr-490	loan proceeds