Kelly is a 20% partner in KMJ, LLC. She receive a current distribution of $200 cash that reduces her interest in the partnership from 20% to 10%.   Kelly’s outside basis in her partnership interest before the distribution is $100, which includes an allocation of $50 of partnership debt.  After the distribution, her share of debt will be reduced to $25.   What are the tax consequences of the distribution to Kelly?

CONCEPTS IN FED.TAX.,2020-W/ACCESS
20th Edition
ISBN:9780357110362
Author:Murphy
Publisher:Murphy
Chapter13: Choice Of Business Entity—general Tax And Nontax Factors/formation
Section: Chapter Questions
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  1. Kelly is a 20% partner in KMJ, LLC. She receive a current distribution of $200 cash that reduces her interest in the partnership from 20% to 10%.   Kelly’s outside basis in her partnership interest before the distribution is $100, which includes an allocation of $50 of partnership debt.  After the distribution, her share of debt will be reduced to $25.   What are the tax consequences of the distribution to Kelly?
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