Special allocations of depreciation, depletion, gain, and loss accrued at the date property is contributed to a partnership is optional.

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Special allocations of depreciation, depletion, gain, and loss accrued at the date property is contributed to a partnership are not optional; they are required to reflect the economic arrangement of the partners and ensure tax compliance.

Special Allocations of Depreciation, Depletion, Gain, and Loss Accrued at the Date