REG: 覚書 Property transfer ① Like-Kind Exchange

[Part 1] Like-Kind Exchange

この手の問題は先に最後の行を読んで、RealizedとRecognizedのどっちの G/Lを聞いてるのかを把握するのがポイント。

以下の4つのフォーミュラは要暗記

1. Realized Gain

もらったもの総額(NewFMV+boot)

- Adj. basis (cost-depreciation)

- cash paid

————-

Real. G

2. Recognized Gain

= Lesser of "boot received" or "realized Gain"

3. Diferred G/L 

= Realzed Gain - Recognized Gain

4. New property basis 

= New FMV - deff. L + deff. G

When both parties paid boots:

Recognized gain を計算する際(lesser of realG or boot) のBootはもらった分から払った分を引いて相殺させた値になる。

Ex) assumed liability 1000

other party assumed liability 3500

-> total boot received 2500

[紛らわしい表現]

liability relieved = boot received

assume liability= Pay boot

total boot received= received-paid 

ex: Boot paid 2, Boot received 5, realG 4の時、total boot received is 3. Therefore, rec G is 3. ( Recognized Gain = Lesser of Real Gain or Boot received)