Par. 15. Section 1.1252-2 is amended by adding a new sentence at the end of paragraph (c)(2)(vii) to read as follows:
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(c) * * *
(2) * * *
(vii) * * * See also §§ 1.732-1(c)(2)(iii) and 1.755-1(c)(2)(iii) for rules governing the application of section 1252 to partnership property in situations in which the basis of the property is increased under section 732 or 734(b).
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