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where the particular property or the other property is disposed of to a person who deals at arm’s length with the partnership, the proceeds of disposition of that property, and
where the particular property or the other property is disposed of to a person who deals at arm’s length with the partnership, the proceeds of disposition of that property, and
where the particular property or the other property is disposed of to a person who deals at arm’s length with the partnership, the proceeds of disposition of that property, and