Par. 9. Section 1.995-4 is amended by revising the section heading and adding a new sentence at the end of paragraph (a)(1) to read as follows:
(a) * * * (1) * * * But see §§ 1.732-1(c)(2)(v) and 1.755-1(c)(2)(v) for rules governing the application of section 995(c) to partnership property in situations in which the basis of the property is increased or decreased under section 732 or 734(b).
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