Match the Following Independent Distribution Payments in Liquidation of a Partner's

question 48

Short Answer

Match the following independent distribution payments in liquidation of a partner's interest in an ongoing partnership with the statements below.
a.A payment for the partner's share of partnership income under § 736(a).
b.A payment for the partner's share of partnership property under § 736(b).
c.The payment includes both a § 736(a) and a § 736(b) element.
-Payment of $100,000 cash,representing the partner's share of the value of partnership equipment which has a potential depreciation recapture of $25,000.

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