In a proportionate nonliquidating distribution,cash is deemed to be distributed first,followed by capital assets and,last,unrealized receivables and inventory.

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In a proportionate nonliquidating distribution, the order of distribution is not fixed as cash first, followed by capital assets, and then unrealized receivables and inventory. The distribution depends on the partnership agreement and the specific circumstances of the distribution.

In a Proportionate Nonliquidating Distribution,cash Is Deemed to Be Distributed