John, Sal and Pam form a partnership to operate an accounting business.  For each of the situations given below, indicate the amounts requested.  a. John contributes property with a basis of $45,000 and subject to a $75,000 liability to the partnership for a one-third partnership interest, worth $105,000. The partnership assumes the liability. the amount of income or gain recognized by the partner the partner’s basis in the partnership immediately after the contribution including the allocation of liabilities.   b. Sal contributes property with a basis of $25,000 and a fair market value of $105,000 to the partnership for a one-third partnership interest. the amount of income or gain recognized by the partner the partner’s basis in the partnership immediately after the contribution including the allocation of liabilities.   c. Pam performs services valued at $105,000 for the partnership for a one=third interest in the partnership. the amount of income or gain recognized by the partner the partner’s basis in the partnership immediately after the contribution including the allocation of liabilities.

SWFT Individual Income Taxes
43rd Edition
ISBN:9780357391365
Author:YOUNG
Publisher:YOUNG
Chapter20: Corporations And Parterships
Section: Chapter Questions
Problem 55P
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John, Sal and Pam form a partnership to operate an accounting business.  For each of the situations given below, indicate the amounts requested. 

a. John contributes property with a basis of $45,000 and subject to a $75,000 liability to the partnership for a one-third partnership interest, worth $105,000. The partnership assumes the liability.

  1. the amount of income or gain recognized by the partner
  2. the partner’s basis in the partnership immediately after the contribution including the allocation of liabilities.

 

b. Sal contributes property with a basis of $25,000 and a fair market value of $105,000 to the partnership for a one-third partnership interest.

  1. the amount of income or gain recognized by the partner
  2. the partner’s basis in the partnership immediately after the contribution including the allocation of liabilities.

 

c. Pam performs services valued at $105,000 for the partnership for a one=third interest in the partnership.

  1. the amount of income or gain recognized by the partner
  2. the partner’s basis in the partnership immediately after the contribution including the allocation of liabilities.
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