You could simply test it and prove it to yourself.
It's stated here: http://msdn.microsoft.com/en-us/library/ms189858.aspx (table half way down titled "Rebuilding an Index") and here: http://msdn.microsoft.com/en-us/library/ms188388%28SQL.90%29.aspx (under the section REBUILD [ WITH (<rebuild_index_option> [ ,... n]) ]) and likely in several other places too.
Gail Shaw
Microsoft Certified Master: SQL Server, MVP, M.Sc (Comp Sci)
SQL In The Wild: Discussions on DB performance with occasional diversions into recoverability