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When a partnership distributes a capital asset to a partner (partner that does not have an SBA) and there is a SBA in effect, how

When a partnership distributes a capital asset to a partner (partner that does not have an SBA) and there is a SBA in effect, how is the SBA treated in these situations?

a. The capital asset distributed did not have an SBA associated with it?

b. The capital asset distributed did have an SBA associated with it?

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