o 13.3: Answer the following questions regarding termination of a partnership because of the sale or exchange of at least 50% interest in partnership profits and capital . Will the tax basis of the assets in the hands of the new partnership be different from their tax bases to the old partnership? Will the termination end any loss carryovers under Code Sections 465, 469, and 704(d)? Will the termination end any 704(c) gain to the continuing partners? Will the partnership have to file a short period return? Will the partnership need to get a new taxpayer identification number