1 break up pages into different sections and give at least 6 original examples to make your point, use letters as names in your examples and place these examples at discussion points 2 when a rule or point of law is stated, state our authority, eg: code section, regulation, court case, etc 3 dont type out code sections, regulations or portions of case law decision or professional reports/articles verbatim-paraphrase and use your own word. 4 cases are not always decided correctly, states if you agree or disagree with court`s decision whenever possible. 5 number all pages 6 use footnotes, not endnotes 7 make sure you include a complete and accurate bibliography. try going to the regulations or professional articles covering the topic. "optional adjustments to basis are also available to the partnership when property is distributed to a partner. if a section 754 optional adjustment-to-basis election is in effect, the basis of partnership property is increased by the following: 1 Any gain recognized by a distributee partner. 2 the excess of the partnership`s adjusted basis for any distributed property over the adjusted basis of that property in the hands of the distributee partner. conversely, the basis of partnership property is decreased by the following: 1 any loss recognized by a distributee partner. 2 in the case of a liquidating distribution, the excess of the distributee partner`s adjusted basis of any distributed property over the basis of that property to the partnership. section 734 (b) assumes that the inside basis for all partnership assets equals the outside basis for all of the partners` interests immediately before the distribution. when this equality exists both before and after the distribution, no adjustment to the basis of partnership property is necessary. however, when the equality does not exist after the distribution, an adjustment can bring the inside and outside bases back into equality,"