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An Entity of Type : prov:Entity, within Data Space : webisadb.webdatacommons.org associated with source dataset(s)

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  • Data of a partnership's distributive items of income, and partners' book and tax capital account values (these terms as defined in the Treasury Regulations) are received and an optimization including all of these data is performed to implement the partner tax allocation that are compliant with the relevant sections of the Internal Revenue Code [1] and the relevant Treasury Regulations [2, 3, 4].
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