https://www.irs.gov/businesses/partnerships/faqs-for-internal-revenue-code-irc-sec-754-election-and-...
https://proconnect.intuit.com/support/en-us/help-article/form-1065/making-section-743-b-734-b-754-ba...
https://proconnect.intuit.com/support/en-us/help-article/form-1065/enter-specially-allocated-depreci...
