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发帖数: 462 | 1 Barker acquired a 50% interest in Kode Partnership by contributing $20,000
cash and a building with an adjusted basis of $26,000 and a fair market
value of $42,000. The building was subject to a $10,000 mortgage which was
assumed by Kode. The other
partners contributed cash only. The basis of Barker's interest in Kode is ＄
41，000
疑问：捐的明明是$20,000+$16,000=$36,000, 为什么要加上debt relieved $5,000,
所以总的interest 是$41,000呢？if so, then why not 减去($20,000+$26,000)*50%=
$23,000,然后再加$5,000 最后得$28,000. 实在想不通，非常 | a****d
发帖数: 607 | 2 basis of partnership interest equals:
substituted basis from property contributed: 20000+26000=46000
- partner's liability assumed by partnership: -10000
+ partner's share of partnership liability : +5000
= basis =41000
remember, usually partnership liability increases partner's basis in
accordance with their share of interest unless there is any special
allocation which could go much more complicated. when | a****j
发帖数: 1277 | | l*6
发帖数: 462 | |
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