Tax.
Fixed terms of sale and value received preclude a court from dispelling the presumption that the transfer of development tax credits to partnership was a sale.
Original factual representation of relevant tax year cannot be arbitrarily changed after recateogorization of transfer.
Year of transfer correctly determined.
http://www.ca4.uscourts.gov/Opinions/Published/141983.P.pdf
Since 2011. An occasional commonplacing of the U.S. Circuit Courts of Appeal.
Neither an authoritative statement of the law nor legal advice. Quick work.