Laurel contributed equipment worth $225,000, purchased 6 months ago for $247,000 cash and used in her sole proprietorship, to Sand Creek LLC in exchange for a 10 percent profits and capital interest in the LLC. Laurel agreed to guarantee all $18,700 of Sand Creek’s accounts payable, but she did not guarantee any portion of the $112,500 nonrecourse mortgage securing Sand Creek’s office building. Other than the accounts payable and mortgage, Sand Creek does not owe any debts to other creditors.   a. What is Laurel’s initial tax basis in her LLC interest?     Tax basis

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Laurel contributed equipment worth $225,000, purchased 6 months ago for $247,000 cash and used in her sole proprietorship, to Sand Creek LLC in exchange for a 10 percent profits and capital interest in the LLC. Laurel agreed to guarantee all $18,700 of Sand Creek’s accounts payable, but she did not guarantee any portion of the $112,500 nonrecourse mortgage securing Sand Creek’s office building. Other than the accounts payable and mortgage, Sand Creek does not owe any debts to other creditors.

 

a. What is Laurel’s initial tax basis in her LLC interest?

 
 
Tax basis  

 

    

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