PARTNERSHIP LIQUIDATION
Liquidation . Occurs when the partnership sells its assets, pays its liabilities, and distributes remaining assets to partners; May occur due to

http://faculty.woodbury.edu/karayanj/Ac%2520401/401.ch08.karayan.ppt

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Chapter 3 Partnership Liquidation and Incorporation.ppt
All examples are from textbook by Larsen . ACCT 501 . Chapter 3 . Partnership Liquidation and Incorporation; Joint Ventures

http://userwww.sfsu.edu/~sjhsieh/Chapter%25203%2520Partnership%2520Liquidation%2520and%2520Incorporation.ppt

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Chapter 16: Partnership Liquidation
? Pearson Education, Inc. publishing as Prentice Hall . Chapter 16: Partnership Liquidation . by Jeanne M. David, Ph.D., Univ. of Detroit Mercy

http://www.anvari.net/8_AA/Beams10e_Ch16.ppt

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Partnership Liquidation
16 – 1 ?2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn . Partnership Liquidation . Chapter 16

http://wps.prenhall.com/wps/media/objects/375/384212/ppt/ch16.ppt

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Partnerships: Liquidation
16-8 . Overview of Partnership Liquidations . Deficits in partners’ capital accounts ; Each partner with a deficit in his or her capital account must make a

http://highered.mcgraw-hill.com/sites/dl/free/0073526916/590083/Chap016.ppt

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Chapter 3: Partnership Liquidation & Incorporation; Joint
Chapter 3 Partnership Liquidation And Incorporation; Joint Ventures Chapter 3: Scope of Chapter Liquidation of LLPs & LPs Meaning of Liquidation Division of Losses

http://highered.mcgraw-hill.com/sites/dl/free/0072502908/51886/chapter3.ppt

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Financial Accounting and Accounting Standards
Partnerships Liquidation Learning Objectives Describe the steps used to distribute available partnership assets in liquidation under the Uniform Partnership Act (UPA).

http://higheredbcs.wiley.com/legacy/college/jeter/0470087366/ppt/ch16.ppt

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CHAPTER 22
Results in no partner EVER having a capital account deficit balance until the losses incurred in liquidation exceed the TOTAL partnership capital.

http://admin.wadsworth.com/resource_uploads/downloads/0324233531_37977.ppt

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Slide 1
A & C stock basis is 160k per 358, corp’s basis in partnership interests 160k per 362. On partnership liquidation, corp’s basis in assets becomes 160k per 732.

http://faculty.washington.edu/djdrake/CPTax35.ppt

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Partnership Allocation
If a partner has a deficit balance in his capital account following the liquidation of his interest in the partnership, he must be unconditionally obligated

http://www.wfu.edu/~tower/432.732class/Partnership%2520Allocation.ppt

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