Par. 14. Section 1.1250-1 is amended by revising the section heading and adding a new sentence at the end of paragraph (f) to read as follows:
(f) * * * See also §§ 1.732-1(c)(2)(iii) and 1.755-1(c)(2)(iii) for rules governing the application of section 1250 to partnership property in situations in which the basis of the property is increased under section 732 or 734(b).
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