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1)The section 1231 gain and section 1231 loss rules and the section 1245 depreciation recapture and section 1250 depreciation recapture rules apply, directly or indirectly,

1)The section 1231 gain and section 1231 loss rules and the section 1245 depreciation recapture and section 1250 depreciation recapture rules apply, directly or indirectly, to partnerships

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