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Jerry and Joan Are Equal Partners in the JJ Partnership

Question 85

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Jerry and Joan are equal partners in the JJ Partnership. On January 1, 2020, the balance in each of their capital accounts is $210,000. This is also the adjusted cost base of their partnership interests. On this date, John is admitted as an equal partner, paying $130,000 to each of Jerry and Joan. Calculate the tax effects of the partner admission for Jerry and Joan. In addition, determine the capital account balances and adjusted cost base for each partner after the admission of John.

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