If provisions of IRC Section 704(b) apply to which of the following allocations?Bottom-line allocations of a partner’s capital accountBottom-line allocations of partnership lossesIncome allocations o

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If provisions of IRC Section 704(b) apply to which of the following allocations?

Bottom-line allocations of a partner’s capital account

Bottom-line allocations  of partnership losses

Income allocations of IRS audit adjustments

Item allocations of partnership debt

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