A partner's tax basis or at-risk amount can be increased by making capital contributions, by paying off partnership debt, or by increasing the profitability of the partnership.
Partners are deemed to have received a cash distribution from the partnership when they are relieved of partnership debt.

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The Answer of A partner's tax basis or at-risk amount can be increased by making capital contributions, by paying off partnership debt, or by increasing the profitability of the partnership.
Partners are deemed to have received a cash distribution from the partnership when they are relieved of partnership debt.

A Partner's Tax Basis or At-Risk Amount Can Be Increased