SS, LLC has two partners: Sally (80%) and Sam (20%).  Sally contributed the following properties to SS, LLC:  Property 1 (FMV $200,000; Basis $50,000) and Property 2 (FMV $300,000; Basis $140,000).   Both properties are sold by the partnership in the current year for $250,000 each.    What is the partnership’s book gain or loss on each sale? What is the partnership’s tax gain or loss on each sale? What is the proper allocation of book and tax gain or loss for each partner with respect to the sales?

CONCEPTS IN FED.TAX.,2020-W/ACCESS
20th Edition
ISBN:9780357110362
Author:Murphy
Publisher:Murphy
Chapter3: Income Sources
Section: Chapter Questions
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  1. SS, LLC has two partners: Sally (80%) and Sam (20%).  Sally contributed the following properties to SS, LLC:  Property 1 (FMV $200,000; Basis $50,000) and Property 2 (FMV $300,000; Basis $140,000).   Both properties are sold by the partnership in the current year for $250,000 each. 

 

  1. What is the partnership’s book gain or loss on each sale?
  2. What is the partnership’s tax gain or loss on each sale?
  3. What is the proper allocation of book and tax gain or loss for each partner with respect to the sales?
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