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- [27] RECENT IRS RULINGS TAKE A RESTRICTIVE VIEW OF LIMITED PARTNERSHIP BASIS RULES JOURNAL OF TAXATION, 1984, 61 (02): : 90 - 95
- [28] IRS ADDRESSES CANCELLATION OF DEBT INCOME UNDER PARTNERSHIP AND PASSIVE ACTIVITY RULES JOURNAL OF TAXATION, 1993, 78 (01): : 14 - 19