Par. 5. Section 1.250(b)-3 is amended by adding two new sentences at the end of paragraph (b)(16) to read as follows:
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(b) * * *
(16) * * * The definition of sale in this paragraph (b)(16) does not apply for purposes of § 1.250(b)-1(c)(15)(vii) and (h). See § 1.250(b)-1(h)(2)(iii) for the definition of sale or other disposition for purposes of determining excluded property sales income.
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