Derek is the sole owner of Jeter, Inc., a calendar year S corp. Derek has a $400,000 stock basis as of January 1, 2019.  During 2019, Jeter, Inc. had a taxable income of $100,000.  At the end of 2019 Jeter distributes equipment FMV $600,000, basis $400,000 to Derek.   What is the taxable gain for Derek for 2019? What is his stock basis at the end of 2019? What is his basis in the equipment at the end of 2019?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Derek is the sole owner of Jeter, Inc., a calendar year S corp. Derek has a $400,000 stock basis as of January 1, 2019.  During 2019, Jeter, Inc. had a taxable income of $100,000.  At the end of 2019 Jeter distributes equipment FMV $600,000, basis $400,000 to Derek.

 

  1. What is the taxable gain for Derek for 2019?
  2. What is his stock basis at the end of 2019?
  3. What is his basis in the equipment at the end of 2019?
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