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Styles Larry\'s outsäe basis in his interest liquidating distribution of $12,000

ID: 2593073 • Letter: S

Question

Styles Larry's outsäe basis in his interest liquidating distribution of $12,000 in cash and land (fair market value of $9,000, basis to the partnership of $9,000) to Larry in 2015. Calculate Larry's basis in the land and partnership interest immediately following the distribution under the following circumstances: in BLT Partnership is s35,000. The partnership made a Select one: a $0 in Partnership, $9,000 in Land b. None of the Above .$23,000 in Partnership, SO in Land d, $9,000 in Partnership, $10,000 in Land e $0 in Partnership. $23,000 in Land

Explanation / Answer

in a liquidating distribution the basis in land is equal to the basis in partnership less cash received.

Basis in land= 35000-12000= 23000

after distribution cash and land there will be no basis in partnership left. hence basis in partnership = 0

last option. 0 in partnership and 23000 in land is correct