In the case of a distribution by a partnership to a partner other than in liquidation
of a partner's entire interest, the adjusted basis to such partner of his interest
in the partnership shall be reduced (but not below zero) by the amount of any money
distributed to such partner and by the amount of the basis to him of distributed property
other than money as determined under section 732 and §§ 1.732–1 and 1.732–2.
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