i was reading one of my old posts down there

re: partnership tax and how it wasnt that bad ... well, it was. easily the most difficult class ive had in this program. what was i thinking. minimum gain chargeback, reverse 704(c) gain, cash-in cash-out model, substantial economic effect, 754 election (especially the 754 election ... good grief), 751(d) (wasnt on the exam thankfully ... at least i dont think it was). these are uncomfortable memories