| http://www.w3.org/ns/prov#value | - Investor???s Bona Fide Equity Investment Requirement The Safe Harbor requires that the Investor???s partnership interest be a ???bona fide equity investment with a reasonably anticipated value commensurate with the Investor???s overall percentage interest in the [p]artnership, separate from any federal, state and local tax deductions, allowances, credits, and other tax attributes to be allocated b
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