Par. 2. Section 1.617-4 is amended by adding a new sentence at the end of paragraph (c)(3)(ii)( g ) to read as follows:
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(c) * * *
(3) * * *
(ii) * * *
( g ) * * * See also §§ 1.732-1(c)(2)(iii) and 1.755-1(c)(2)(iii) for rules governing the application of section 617 to partnership property in certain situations.
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