Mariel has a $60,000 basis in her partnership interest just before receiving a parcel of land as a liquidating distribution. She has no remaining precontribution gain and will receive no other distributions. Under what conditions will Mariel's basis in the land be $60,000?

Explanation:

While accepting a benefit, the premise is commonly equivalent to the premise in the organization as long as there are no exchanging conveyances of cash, undiscovered receivables, and stock. In the event that such selling appropriations were incorporated they would have an all out premise to the association that is not exactly Mariel's premise in her organization, prompting a misfortune. Then again, the premise of an advantage will never increment. It can just continue as before or decline.  

Mariel just gets land for this situation so her premise in the land will stay at $60,000, since she didn't get selling dissemination of cash, hidden receivables and stock.

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