Ariel Receives from Her Partnership a Nonliquidating Distribution of $9,000

question 36

Multiple Choice

Ariel receives from her partnership a nonliquidating distribution of $9,000 cash plus a parcel of land.The partnership had purchased the land five years ago for $20,000,but it is worth $28,000 at the time of the distribution.Ariel's predistribution basis is $17,000.How much income will Ariel recognize due to the distribution,and what is her basis in the land?

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Definitions:

Negative Reciprocity

A social exchange involving an unequal return of disadvantages or harmful actions between parties, often in retaliation or as a form of conflict.

Aggression

Behavior aimed at causing harm or injury to others, either physically or psychologically.

Rape Myths

Rape myths are false beliefs or misconceptions about sexual assault that undermine the seriousness of the crime and shift blame to the victim.

Rape Culture

A societal framework that normalizes, trivializes, and perpetuates sexual violence, often by blaming victims and excusing perpetrators.