Kelly is a one-third partner in Bayside, LLP.  Kelly’s outside basis in her partnership interest is $45,000.  The partnership has no debt. In a current distribution, Kelly receives $12,000 cash; inventory (FMV = 30,000; basis = $24,000); land (FMV = $12,000; basis = $15,000); and stock (FMV = $3,000; basis = $3,000).  Does Kelly have any gain or loss?  What basis does she take in the inventory, land, and stock?

SWFT Comprehensive Vol 2020
43rd Edition
ISBN:9780357391723
Author:Maloney
Publisher:Maloney
Chapter21: Partnerships
Section: Chapter Questions
Problem 25CE
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Kelly is a one-third partner in Bayside, LLP.  Kelly’s outside basis in her partnership interest is $45,000.  The partnership has no debt. In a current distribution, Kelly receives $12,000 cash; inventory (FMV = 30,000; basis = $24,000); land (FMV = $12,000; basis = $15,000); and stock (FMV = $3,000; basis = $3,000).  Does Kelly have any gain or loss?  What basis does she take in the inventory, land, and stock?

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