| |
Total |
PROJECT |
Developer |
Lender |
Corporate Limited Partner |
Other |
IRS |
SHARP-MHFA |
Underwriter/Syndctr |
Boston Hsg.Prtnrshp,Inc. |
Greater Boston Dev.Corp. |
Local Sponsors |
Prof.Svcs.Firms |
ADJUSTMENT |
| PARTNERSHIP BASIS BEFORE SALE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investment |
11704391 |
|
-4295609 |
|
16000000 |
|
|
|
|
|
|
|
|
|
| Costs Exp.During Const. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tax Losses |
-40739969 |
|
-407400 |
|
-40332569 |
|
|
|
|
|
|
|
|
|
| Cash Distributions |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Resulting Basis |
-29035578 |
|
-4703009 |
|
-24332569 |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| EFFECT ON BASIS OF SALE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds of Sale (gross) |
74261478 |
74261478 |
|
|
|
|
|
|
|
|
|
|
|
|
| Orig. Cost & Capital Replcmnt |
-79546571 |
-79546571 |
|
|
|
|
|
|
|
|
|
|
|
|
| Costs Expensed During Const |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Non-Cash Charges |
47113134 |
47113134 |
|
|
|
|
|
|
|
|
|
|
|
|
| Resulting Gain |
41828041 |
41828041 |
|
|
|
|
|
|
|
|
|
|
|
|
| Dist.of Gain to Partners |
41828041 |
|
20914020 |
|
19868319 |
|
|
|
|
1045701 |
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Resulting Basis |
12792463 |
|
16211011 |
|
-4464250 |
|
|
|
|
1045701 |
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Final Cash Distribution |
-12534960 |
|
|
|
-12534960 |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Final Basis |
257503 |
|
16211011 |
|
-16999209 |
|
|
|
|
1045701 |
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Combined Capital Gain |
41570538 |
|
4703009 |
|
36867529 |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Est. Tax Liability |
12534960 |
|
|
|
12534960 |
|
|
|
|
|
|
|
|
|
| Add'l Tax for Acc. Dep. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
