Laurel and Hardy form a 50/50 partnership (HaHa Partners) in 2018.  Laurel contributes land with a fair market value of $700,000 and an adjusted basis of $500,000.  The land is subject to a $250,000 mortgage which the partnership assumes.  Hardy contributes $450,000 of cash. Determine Laurel’s outside basis and Hardy’s outside basis after each of them has contributed their property and cash to form the partnership.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Laurel and Hardy form a 50/50 partnership (HaHa Partners) in 2018.  Laurel contributes land with a fair market value of $700,000 and an adjusted basis of $500,000.  The land is subject to a $250,000 mortgage which the partnership assumes.  Hardy contributes $450,000 of cash.

Determine Laurel’s outside basis and Hardy’s outside basis after each of them has contributed their property and cash to form the partnership.

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