It took some time to achieve the product I was looking for, but we eventually got there. I do feel like a lot of hard work was put into this, and it even exceeded the page requirement. I'm pretty pleased overall. I give my thanks.
Current Distribution with Precontribution Gain. Three years ago, Mario joined the MN Partnership by contributing land with a $10,000 basis and an $18,000 FMV. On January 15 of the current year, Mario has a basis in his partnership interest of $20,000, and none of his precontribution gain has been recognized. On January 15, Mario receives a current distribution of a property other than the contributed land with a $15,000 basis and a $23,000 FMV.a. Does Mario recognize any gain or loss on the distribution?b. What is Mario’s basis in his partnership interest after the distribution?c. What is the partnership’s basis in the land Mario contributed after Mario receives this distribution?
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