About: http://webisa.webdatacommons.org/336524007

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	IRC section 736(b) allows for the partner to treat such payment as capital gain and the partnership is left without a deduction.
http://www.w3.org/ns/prov#wasQuotedFrom	irstaxattorney.com