Sammy exchanges land used in his business in a like-kind exchange. The property exchanged is as follows: Property Surrendered Property Received Adj. Basis FMV Adj. Basis FMV Land $44,000 $60,000 $50,000 $43,000 Cash $ 5,000 $ 5,000 Liability on land $12,000 $12,000 The other party assumes the liability.   A. What is Sammy’s recognized gain or loss? Explain your answer. b. What is Sammy’s basis for the assets he received?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Sammy exchanges land used in his business in a like-kind exchange. The property exchanged is as follows:

Property Surrendered Property Received

Adj. Basis FMV Adj. Basis FMV

Land $44,000 $60,000 $50,000 $43,000

Cash $ 5,000 $ 5,000

Liability on land $12,000 $12,000

The other party assumes the liability.

 

A. What is Sammy’s recognized gain or loss? Explain your answer.

b. What is Sammy’s basis for the assets he received?

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