2.08.3 Contributions to a Partnership (2)

Question 問題、
Taxpayer A contributed stock with a FMV of $10,000 and a basis of $5,000 to ABC Partnership (which would be treated as an investment company is it had been incorporated) for a 50% interest. What is the partnership's basis in the stock?

A. $0

B. $2,500

C. $5,000

D. $10,000

The correct answer is 正解は、[D. $10,000]
投資パートナーシップへの投資はgainを認識しなければならず、持分のbasisはFMV $10,000となる。