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    Partnership Interest

    Husband and wife reside in Florida. Husband is one of three equal partners in a real estate partnership that owns a shopping strip mall. Husband died Jan 2006 and wife inherited his partnership interest. Partnership sold the real estate in Mar 2006 and issued a final K-1 with items in boxes 9c and 10. Does the wife get a stepped up basis and how should these figures be entered on 4797?
    Thanx,
    taxbilly
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