Amy and Lena are partners in a general partnership. Amy contributed a tract of land in Manhattan (FMV = $500,000; basis = $400,000) in exchange for a 2/3rd interest in the partnership.  Lena contributed $250,000 cash in exchange for 1/3rd interest in the partnership.  In the current year, the partnership sold Manhattan for $410,000.  Assume the partnership adopted the traditional method.    What is the partnership’s book gain or loss? What is the partnership’s tax gain or loss? What is the proper allocation of book and tax gain or loss for each partner and determine each partner’s ending capital accounts.

SWFT Individual Income Taxes
43rd Edition
ISBN:9780357391365
Author:YOUNG
Publisher:YOUNG
Chapter20: Corporations And Parterships
Section: Chapter Questions
Problem 33CE
icon
Related questions
Question
  1. Amy and Lena are partners in a general partnership. Amy contributed a tract of land in Manhattan (FMV = $500,000; basis = $400,000) in exchange for a 2/3rd interest in the partnership.  Lena contributed $250,000 cash in exchange for 1/3rd interest in the partnership.  In the current year, the partnership sold Manhattan for $410,000.  Assume the partnership adopted the traditional method. 

 

  1. What is the partnership’s book gain or loss?
  2. What is the partnership’s tax gain or loss?
  3. What is the proper allocation of book and tax gain or loss for each partner and determine each partner’s ending capital accounts.
Expert Solution
steps

Step by step

Solved in 2 steps

Blurred answer
Recommended textbooks for you
SWFT Individual Income Taxes
SWFT Individual Income Taxes
Accounting
ISBN:
9780357391365
Author:
YOUNG
Publisher:
Cengage
SWFT Comprehensive Vol 2020
SWFT Comprehensive Vol 2020
Accounting
ISBN:
9780357391723
Author:
Maloney
Publisher:
Cengage
SWFT Corp Partner Estates Trusts
SWFT Corp Partner Estates Trusts
Accounting
ISBN:
9780357161548
Author:
Raabe
Publisher:
Cengage
SWFT Comprehensive Volume 2019
SWFT Comprehensive Volume 2019
Accounting
ISBN:
9780357233306
Author:
Maloney
Publisher:
Cengage
Principles of Accounting Volume 1
Principles of Accounting Volume 1
Accounting
ISBN:
9781947172685
Author:
OpenStax
Publisher:
OpenStax College
CONCEPTS IN FED.TAX., 2020-W/ACCESS
CONCEPTS IN FED.TAX., 2020-W/ACCESS
Accounting
ISBN:
9780357110362
Author:
Murphy
Publisher:
CENGAGE L