A owns stock (basis: $100) in a closely-held corporation which is engaged in the business of developing a new sensor-based computer system. To date, no product has been developed and the future prospects of the company are in doubt. A sells the stock to B for $60 plus 20% of the company's net profits over the next 10 years. a. How should he report this transaction for federal income tax purposes (please ignore §453)? What is B's basis in the stock?

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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A owns stock (basis: $100) in a closely-held corporation which is engaged in the business of developing a new sensor-based computer system. To date, no product has been developed and the future prospects of the company are in doubt. A sells the stock to B for $60 plus 20% of the company's net profits over the next 10 years.

a. How should he report this transaction for federal income tax purposes (please ignore §453)? What is B's basis in the stock? 

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