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Which of the following increases a partner's basis in a partnership interest? a. Cash distributions received from the partnership b. A decrease in the liabilities

Which of the following increases a partner's basis in a partnership interest?

a. Cash distributions received from the partnership

b. A decrease in the liabilities of the partnership

c. The partner's allocable share of tax-exempt interest

d. The partner's allocable share of Section 179 expense

e. None of the above increases a partner's basis in the partnership interest

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