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1. Snapz, LP was formed in 2012 and adopted a calendar tax year. Here is a sched

ID: 2437622 • Letter: 1

Question

1. Snapz, LP was formed in 2012 and adopted a calendar tax year. Here is a schedule of Snapz's net Section 1231 gains and (losses) reported on its tax returns through 2017.

In 2018, Snapz recognizes a $24,750 gain on the sale of business land. How is this gain characterized on Snapz's 2018 tax return (portion of the amount ordinary and capital)?

Ordinary Income __________________________________________

Capital Gain _____________________________________________ _______________________________________________________________________________

2. indicate the tax rate (if any) that would apply to a US individual:

"C" = Capital gain tax rate

"O" = Ordinary tax rate

"N" = No tax

____. Management fee income collected from running the operations of an apartment complex.

2012 2013 2014 2015 2016 2017 (2,000) 4,000 (12,250) (1,080) -0- 1,300

Explanation / Answer

Preceding loss = $12,250

Excess of above 2 is $12,250

Gain up to loss id Ordinary income $12,250

Section 1231 gain ($24,750– $12,250) =$12,500

Answer: $12,250 Income and $12,500Section 1231 gain

2) Amounts borrowed from a bank and distributed to owners of a partnership - Ordinary tax rate

Regular operating dividends paid to shareholders of REIT stock - Ordinary tax rate

Distributions designated as capital gain distributions paid to shareholders of REIT stock – Capital Gain Tax rate

Distributions designated as return of capital distributions paid to shareholders of REIT stock- No Tax

Income earned from the rental operations of a commercial building - Ordinary tax rate