(1) The entity can obtain only a partial roll - over if its * capital proceeds for its original interest include something (the ineligible proceeds ) other than its replacement interest. There is no roll - over for that part (the ineligible part ) of its original interest for which it received ineligible proceeds.
(2) The * cost base of the ineligible part is that part
of the cost base of the original interest as is reasonably attributable to it.