AICPA读书笔记REG之Partnership Taxation

kevin · 发表于 2014-3-27 11:49:59

Partnership Taxation

I.Introduction

When a partnership is formed, the partners contribute money, other property, or services in return for their interests. A new partner may also obtain an interest by making a contribution after the partnership is formed and has been operating.

注释：合伙人可以用现金、财产和服务的形式出资建立合伙企业。在合伙企业成立之后，还可以接纳新的合伙人。

A. General Rule

Generally, no gain or loss is recognized on a contribution of property to a partnership in return for a partnership interest.

注释：通常情况下，合伙人以实物出资换取合伙权益时，不需要确认损益。

B. Exceptions to Nonrecognition of Gain (taxable events)

1. Capital Interest Acquired for Services Rendered FMV

The value of a partnership interest acquired for services rendered is ordinary income to the partner.

2. Property Subject to a (Excess) Liability

When property is contributed which is subject to a liability where the decrease in the partner's individual liability exceeds his partnership basis, the excess amount is treated like taxable boot and is a gain to the partner.

注释：合伙人以实物出资，并且实物本身含有债务。当合伙人把实物注入合伙企业之后，合伙人自身减少的债务超过其在合伙企业的basis，超出部分被视为taxable boot，相当于合伙人取得收益，需要纳税。

注释：合伙人以服务形式出资取得合伙权益，是普通收益（ordinary income）需要纳税；以实物出资并且附带债务，如果产生boot，也需要纳税。