Harvey Harrison has a basis of $30,000 for his partnership interest

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June 8th, 2024

Harvey Harrison has a basis of $30,000 for his partnership interest. He receives as a current distribution the following as his pro rata share of the partnership assets:Basis FMVCash $5,000 $5,000Accounts receivable —0— 12,000Land held for investment 10,000 13,000Total 15,000 30,000a) What is Harvey’s gain or loss on the distribution?b) What is his basis for the accounts receivable?c) What is his basis for the land?d) What is his basis for his partnership interest?

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