Can suspended 'not at risk' losses be uses against gain from sale?

Background: Publicly-Traded Partnership; Capital account negative; positive 'adjusted basis' (due to non-recourse liabilities); ... and then, Entire stake sold at a net gain.

Question: can previously suspended 'not at risk' losses (from 6198) be used against gain from the sale?

This IRS page [1] seems to unequivically say yes [caps mine]:

Losses in excess of a partner?s amount at-risk are >suspended and carried forward until such time the at-risk >amount is increased. These suspended losses can be carried >forward indefinitely. Unlike the basis rules under IRC >section 704(d), SUSPENDED LOSSES MAY BE USED TO OFFSET >ANY GAIN ON THE SALE OF A PARTNERSHIP INTEREST. >See Prop. Treas. Reg. section 1.465-66"

I am puzzled because, in particular, the 'usual' docs (K1 & 8582 instructions, Pub 925) don't say the same, at least not explicitly. For ex, Pub 925 [2] says

Any passive activity losses (but not credits) that >have not been allowed (including current year >losses) generally are allowed in full in the tax >year you dispose of your entire interes in the >passive (or former passive) activity."

... Which is part of the the "Passive Activity Limits' (PAL) section, disjoint from the "At-Risk Limits" (ARL) section. AIUI, losses are not subject to the PAL rules until the ARL are satisfied. In that light, I could see that passage might apply only to pre-ARL losses.

So, that's the question: can losses that were suspended under ARL rules be applied against gain from the final disposition?

Thanks

[1] Partnership - Audit Technique Guide - Chapter 5 - Loss Limitations (Revised 12/2007) ... The current version of this doc does NOT include the quoted text. However, the text can still be found on the wayback machine,

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[2] Publication 925 Passive Activity and At-Risk Rules

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