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In order to meet the economic effect safe harbors of Section 704(b) regulations, which of the following statements is the most true?A negative capital account must be restored by the end of the yearA
In order to meet the economic effect safe harbors of Section 704(b) regulations, which of the following statements is the most true?
A negative capital account must be restored by the end of the year
A partner need not be obligated to restore a negative capital account balance
Capital accounts must be maintained on a book basis
Liquidation proceeds must be paid in accordance with positive and negative capital account balances
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