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    #minimum gain chargeback

    #deficit restoration obligation

    #section 704(b)

    #section 704(b) book

    #irc 704

    #negative capital account

    #irc 721

    #can a partner have a negative capital account

    #section 721

    #section 754 calculation worksheet

    #irc 736

    #section 754 basis adjustment worksheet

    #704(b) capital account

    #purchase of partnership interest

    #accounting for sale of partnership interest

    #sale of partnership interest

    #old colony trust co. v. commissioner

    #how to calculate gain on sale of partnership interest

    #how to report sale of partnership interest on 1040

    #irc 336

    #are partnership distributions taxable

    #forward triangular merger