Partnerships - Wake Forest Student, Faculty and Staff Web Pages合作伙伴-威克森林大学的学生，教师和工作人员的网页.pptVIP

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Partnerships - Wake Forest Student, Faculty and Staff Web Pages合作伙伴-威克森林大学的学生，教师和工作人员的网页.ppt

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Partnerships - Wake Forest Student, Faculty and Staff Web Pages合作伙伴-威克森林大学的学生，教师和工作人员的网页

Partnerships Partnership Basis Concepts Adjusted basis of a partnership interest held by a partner Adjusted basis of assets held by the partnership Significance of Partner’s Basis Significant whenever the interest is transferred or liquidated Used in determining consequences of nonliquidating partnership distributions under § § 731 and 732. Entity vs. Aggregate Approach Entity Approach - Basis in interest is separate and apart from share of the basis of each underlying partnership asset Aggregate Approach – Basis of interest is increased or decreased by partner’s share of partnership income, loss, distributions, etc. (§705(a)) §705 The aggregate of the partners’ adjusted bases in their partnership interest generally equals the aggregate of the adjusted bases of partnership assets. §705(b) – Provides for the determination of a partner’s basis in this interests by reference to partner’s proportionate share of the basis of partnership assets Example Exception to§705’s Generality §743(a) – Upon the sale of a partnership interest, purchaser’s initial basis is cost, but purchaser’s share of the partnership’s basis is not adjusted to reflect the cost of the interest §743(b) – Provides an elective method of retaining basis equality in such situations Initial Basis §722 – Result of a contribution to the partnership §742 – Acquired by means other than the contribution of money or property to the partnership Initial Basis (continued) Generally determined by cost method Exceptions: Acquired from decedent – value on the date of death or the alternative valuation date Acquired by gift – donor’s adjusted basis, increased by federal gift tax paid Acquired in connection with performance of services – the amount of taxable income realized by the performer in connection with the receipt of the interest Adjustments to Basis - §705(a) Increased by distributive share of: Partnership taxable income Tax-exempt income of partnership Excess of deductions for depletion over the basis of t