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Partnership Allocations: Nonrecourse Deductions and Liabilities

Partnership Allocations: Nonrecourse Deductions and Liabilities. Tufts. basic facts: property disposed of when FMV of $1,400,000 and adjusted basis of $1,450,000, subject to nonrecourse liability of $1,850,000 holding: PS recognized gain of $400,000 ($1,850,000 AR less $1,450,000 AB)

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The CASH FLOW Statement ( Statement of changes in financial position)

The CASH FLOW Statement ( Statement of changes in financial position). Text Chapter 18, Pages 820-842, 854-857 Practice Questions: BE18-1, BE18-2, BE18-3, E18-1, E18-2 BE18-4, Be18-5, BE18-6, E18-3, E18-4, E18-5 BE18-11, E18-10, E18-11.

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Partnership Allocations: Nonrecourse Deductions and Liabilities

The CASH FLOW Statement ( Statement of changes in financial position)