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.