2.08.3 Contributions to a Partnership (1)

Question 問題、
Generally, no gain or loss is recognized by the partnership or a partner when the partner contributes property to the partnership, unless

A. The partnership is being formed.

B. A gain is realized on the transfer of property to a partnership that would be treated as an investment company if the partnership were incorporated.

C. The partnership is already operating.

D. Unencumbered depreciable property is contributed.

The correct answer is 正解は、[B. A gain is realized on the transfer of property to a partnership that would be treated as an investment company if the partnership were incorporated.]
投資パートナーシップへの現物拠出は例外としてgainを認識する。
負債付き資産を拠出した場合に例外的にgainを認識する場合があるが、抵当に入っていない資産 (Unencumbered property) なので損益は認識しない。