'Contributing partner' diaporamas de présentation

Partnership Cash Distributions

Partnership Cash Distributions. Cash Distributions: 1. Reduce outside basis of partner. 733. 2. No gain or loss to extent of outside basis. 731(a). 3. If exceed outside basis, excess treated as gain from sale of partnership interest. 731(a)(1). Usually capital gain.

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Chapter 11: Partnership distributions, sales, etc

406Lec11..PPT. Chapter 11: Partnership distributions, sales, etc. PARTNERSHIP. PARTNERSHIP. Nonliquidating & Liquidating Pro-rata Distributions. Assets. Assets. L i q u i d a t i n g. P r o r a t a (proportionate). PARTNERSHIP. PARTNERSHIP. Assets. Assets.

503 views • 22 slides

128 views • 12 slides