If a partner sells a partnership interest, is it possible for both an ordinary gain or loss and a capital gain or loss to be recognized?Why?See Sections 741 and 751(a).Note that students should have a general understanding of the difference in tax treatments between capital gains and losses and ordinary gains and losses.Astute students may further recognize the various types of capital gain transactions (e.g., Section 1231 gains, collectibles gains, unrecaptured Section 1250 gain, and Section 1202 gains).