Will is a one-third partner in Berkshire, LLC. His basis in his partnership interest is $50,000.  In a non-liquidating distribution, Berkshire distributes to Will: $20,000 cash; Inventory A (FMV $20,000; Basis $32,000); Inventory B (FMV $36,000; Basis $20,000).   What are the tax consequences of the distribution to Will.  What basis does he take in the inventory items?

SWFT Comprehensive Vol 2020
43rd Edition
ISBN:9780357391723
Author:Maloney
Publisher:Maloney
Chapter21: Partnerships
Section: Chapter Questions
Problem 33P
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  1. Will is a one-third partner in Berkshire, LLC. His basis in his partnership interest is $50,000.  In a non-liquidating distribution, Berkshire distributes to Will: $20,000 cash; Inventory A (FMV $20,000; Basis $32,000); Inventory B (FMV $36,000; Basis $20,000).   What are the tax consequences of the distribution to Will.  What basis does he take in the inventory items?
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