Write a $12$ page paper that describes the overall sales and distribution process that partnerships have to abide by$.$ Include some of the sales considerations such as how the amount is calculated, adjusted partnership basis or valuation, and ordinary income calculations. Address the installment method and use of like$-$kind exchanges in this sales process. Also include in their review discussion around how distributions are handled for a partnership, including property, cash, and equity. Include at least one reference in the paper in addition to comments and thoughts on the required content.