When determining a partner's gain onthe sale of partnership interest, the selling partner must include her share of partnership debtrelief in the amount realized.

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According to the IRS, the selling partner must include their share of partnership debt relief in the amount realized for determining their gain on the sale of partnership interest. This is because the relief of partnership debt reduces the selling partner's basis in the partnership, which affects the amount of gain realized on the sale.

When Determining a Partner's Gain Onthe Sale of Partnership Interest