{"name":"partnership-allocation-engine","slug":"partnership-allocation-engine","description":"Structures and models Section 704(b) tax allocation provisions for real estate partnerships. Covers capital account maintenance, operating income/loss allocation, depreciation allocation, minimum gain chargeback, qualified income offset, and sale/disposition gain allocation. Includes REIT compliance testing module.","overview":null,"source":"github","source_url":"https://github.com/mariourquia/cre-skills-plugin/blob/0cc41b9bd7e5f98692cae6cf852be78a47211d6c/src/skills/partnership-allocation-engine/SKILL.md","attribution":{"url":"https://github.com/mariourquia/cre-skills-plugin","name":"Mario Urquia"},"contributors":[{"url":"https://github.com/ahacker-1/cre-acquisition-orchestrator","name":"CRE Acquisition Orchestrator by Avi Hacker"},{"url":"https://www.theaiconsultingnetwork.com","name":"Avi Hacker"}],"trust":"third_party","license":"Apache-2.0","datasets":[],"published_at":"2026-05-23","last_updated":"2026-04-21T00:29:57Z","version":1,"downloadable":true,"ai_edge_required":false}