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- W4254695439 abstract "This chapter offers guidance on how to calculate the basis of each property received by a partner or member receiving multiple properties in a liquidating or non-liquidating distribution from a partnership or LLC. The chapter also examines how to recognize which properties will receive a step-up or step-down in basis when multiple properties are received from a partnership or LLC. The Code lays out a relatively straightforward framework for analyzing the tax consequences of proportionate non-liquidating distributions. This framework begins with the general rule of Section 731(a) (1), which states that neither the partner nor the partnership recognizes gain on receipt of property other than cash in a non-liquidating distribution. Most cash distributions received by a partner from a partnership are also nontaxable to the partner. Where a partner receives a distribution of cash from the partnership, the partner will recognize gain only to the extent the amount of cash received exceeds his or her tax basis in the partnership interest." @default.
- W4254695439 created "2022-05-12" @default.
- W4254695439 date "2018-04-04" @default.
- W4254695439 modified "2023-10-17" @default.
- W4254695439 title "Advanced Distribution Rules" @default.
- W4254695439 doi "https://doi.org/10.1002/9781119512400.ch5" @default.
- W4254695439 hasPublicationYear "2018" @default.
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