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OTHER CURRENT INDEXES page 9873
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additions to tax affd affected items allocation amended amount Amway assessment assets Associates attributable Back reference basis Campbell cash CCH Dec CemCom claimed Code Sec Commerce Clearing House Commis Commissioner Dec contribution corporation debt December 31 deduction disallowed distributive share docket Doughten drilling entitled equipment facts Federal income tax fees FPAA Income Tax Regs Internal Revenue Internal Revenue Code investors issue jurisdiction lease limited partners limited partnership loan loss ment motion to dismiss Muserlian nership nonrecourse debt notice of deficiency ordinary income paid parties partnership agreement partnership income partnership interest partnership items partnership level partnership return payments percent peti petitioner petitioner's plaintiffs profits interest promissory notes purchase pursuant Realty received reﬂect regulations respect respondent's Rule ship statute of limitations supra T.C. Memo Tax Court tax matters partner taxable taxpayer tion tioner trade or business transaction transfer USTC Vandom WROG