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a partner's distributive share 1. the contribution of cash or property made by sthe partner to the partnership. 2. the income, gains, loss, deductions, credits

a partner's distributive share 1. the contribution of cash or property made by sthe partner to the partnership. 2. the income, gains, loss, deductions, credits or other items allocated to the partner. 3. the partner's basis in the partnership at the end of the year. 4. the total of the cash and property received by the partner from the partnership

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