Is the partnership really expected to produce a fair market value balance sheet so the partner can adjust his gain for investment tax purposes?

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That might dilute the stakes which are held by some of the magnates who control these businesses, but would be a fair price to pay to resuscitate the balance-sheet of a vital industry.

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Except for Seattle-based thrift Washington Mutual (nyse: WM - news - people ), most of these companies have had their fair share of regulatory trouble, bad press and balance sheet concerns.

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Since the eruption of the Enron scandal, Andersen has borne the brunt of an outsized portion of criticism for the company's failure because it certified as fair and accurate Enron's financial reporting--including its use of off balance sheet partnerships to disguise the level of Enron's true indebtedness.

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