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The basis of a partner's partnership interest is increased by: Their distributive share of the partnership Section 179 deductions. The partner's distributive share of taxable

The basis of a partner's partnership interest is increased by: Their distributive share of the partnership Section 179 deductions. The partner's distributive share of taxable and nontaxable income of the partnership. The partner's distributive share of partnership rental losses. Distributions of money and the adjusted basis of other property distributed to the partner

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