“The amendments made by this section [amending this section] shall apply to—“(1) property acquired by the partnership after October 13, 1987, and
“(2) partnership interests acquired after October 13, 1987,
except that such amendments shall not apply in the case of any property (or partnership interest) acquired pursuant to a written binding contract in effect on October 13, 1987, and at all times thereafter before such property (or interest) is acquired.”
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