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Partner a Owns a 60% Interest in the Capital and Profits

Question 51

Multiple Choice

Partner A owns a 60% interest in the capital and profits of the ABC Partnership.During the year A sells marketable securities to the partnership for their FMV of $30,000.The partnership intends to hold the securities as an investment.Based on these facts, which of the following is accurate?


A) If A's basis in the securities was $25,000, A must recognize a $5,000 ordinary gain on the sale.
B) If A's basis in the securities was $25,000, A recognizes no gain on the sale.
C) If A's basis in the securities was $40,000, A may recognize a $10,000 capital loss on the sale.
D) If A's basis in the securities was $40,000, A recognizes no loss on the sale.
E) None of the above is accurate.

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