Assertion: partnership's loss | /r/CapableOf | equal the difference
Facets:
value: between the amount
type: OTHER
Source sentences:
text: The seller-partner’s capital gain or loss equals the difference between the amount the realized in the sale (reduced by the portion attributable to unrealized receivables and inventory) and the seller-partner’s adjusted basis in their partnership interest (also reduced by the portion attributable to unrealized receivables and inventory).