Distributions of property, including but not limited to:
- 704(b) capital accounting rules and allocating the book and tax gain correctly;
- Character and holding period under 735(a);
- Basis and distributed property, both in current distributions and liquidating distributions;
- Dividing partnerships under 708 (both vertical and horizontal);
- Disproportionate distributions and character of gain/loss to each applicable party; and
- Mixing bowl transactions.