Par. 10. Section 1.1231-1 is amended by adding a new sentence after the third sentence in the introductory text of paragraph (d) to read as follows:
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(d) * * * See also §§ 1.732-1(c)(2)(iv) and 1.755-1(c)(2)(iv) for rules governing the application of section 1231 to partnership property in situations in which the basis of the property is increased under section 732 or 734(b). * * *
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