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B determination of distributive share a partner’s distributive share of income, gain, loss, deduction, or credit or item thereof shall be determined in accordance with the partner’s interest in the partnership determined by taking into account all facts and circumstances, if—.. A partner must calculate outside basis in many situations, including when he receives a routine distribution of money, when he is allocated a loss, when the partnership redeems his interest in a liquidating distribution, or when he sells his interest in the partnership.. 7044 distribution of contributed property..
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