2.09.2 Distribution of Partnership Assets (1)

Question 問題、
The adjusted basis of Stan's partnership interest is $15,000. He receives a distribution of cash of $6,000 and property with an adjusted basis to the partnership of $11,000. (This was not a distribution in liquidation.)
What is the basis of the distributed property in Stan's hands?

A. $9,000

B. $11,000

C. $5,000

D. $17,000

The correct answer is 正解は、[A. $9,000]
パートナーはパートナーシップから分配を受領しても、原則、損益を認識しない。
（例外：現金分配額＞分配前の持分のBasis → 超過部分キャピタル・ゲイン）