can a partnership have unrealized receivables if it has no accounts receivable?

Absent any special election, what effect does a sale of partnership interest have on the partnership?

Generally, a selling partners capital account carries over to the purchaser of the partnership interest. Under what circumstances will this not be the case?

What distinguishes operating from liquidating distributions?

Under what circumstances will a partners recognize a gain from an operating distribution?

In general, what effect does an operating distribution have on the partnership?

How does a partner determine his basis in distributed assets when the partnership distributes other property in addition to money and hot assets?

In general, how do the disproportionate distribution rules ensure that partners recognize their share of partnership ordinary income?

why would a new partner who pays more for a partnership interest than the selling partners

outside basis want the partnership to elect a special basis adjustment?

Are special basis adjustments mandatory? If so when?