2.09.2 Distribution of Partnership Assets (2)

Question 問題、
At a time when Nedra's basis in her partnership interest was $5,000, she received a current distribution of $6,000 cash and land with an adjusted basis of $2,000 and a fair market value of $3,000. The partnership had no unrealized receivables or substantially appreciated inventory.
What is the result of this distribution to Nedra?

A. $0 gain or loss, $0 basis in land, $(1,000) basis in partnership interest.

B. $3,000 capital gain, $2,000 basis in land, $0 basis in partnership interest.

C. $1,000 ordinary income, $2,000 basis in land, $0 basis in partnership interest.

D. $1,000 capital gain, $0 basis in land, $0 basis in partnership interest.

The correct answer is 正解は、[D. $1,000 capital gain, $0 basis in land, $0 basis in partnership interest.]
現金分配額 $6,000 ＞分配前の持分のBasis $5,000 なので超過分 $1,000 についてキャピタル・ゲインを認識する。
現物資産の受領については原則通り損益を認識しない。