Clavulina incrustata is described from Atlantic Forest of Pernambuco, Northeast Brazil, and is characterized by the branched basidiomata, hymenium pale vinaceous fading to very pale cream-vinaceous, small subglobose to broadly ellipsoidal basidiospores, and context hyphae bearing ferrugineous brown incrusted matter. Illustrations of the holotype and a key for Neotropical taxa are provided.
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Wartchow Felipe (2012) studied this question.
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