Par. 5. Section 1.721-1(a) is amended by adding new ninth and tenth sentences to read as follows:
(a) * * * For rules in determining a partner's gain or loss when an installment obligation of a partnership is contributed to the partnership, see section 453B and § 1.453B-1(c). The preceding sentence applies to satisfactions of installment obligations after the date these regulations are published as final regulations in the Federal Register .
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