The sum of the partners’ ending basis amounts equals the partners’ ending capital account balances.  These amounts are shown on the partnership's Schedule K.

Answer the following statement true (T) or false (F)


False

Rationale: The partner’s basis is not shown on Schedule K-1 or anywhere else on the tax return. The partner’s capital account is shown on Schedule K-1, but it does not generally equal the partner’s basis. The amounts are not equal for various reasons, one being that the partner’s share of partnership debt is not included in the capital account.

Business

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Fill in the blank(s) with correct word

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A) A majority cannot agree as to the outcome of the case. B) A majority agree with the outcome, but not with the reasoning. C) A tie vote is cast. D) None of the above.

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Indicate whether the statement is true or false

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