Which of the Following Rationales for Adjusting a Partner's Basis

Multiple Choice

Which of the following rationales for adjusting a partner's basis is false?

A) To prevent partners from being double taxed when they sell their partnership interests
B) To ensure that partnership tax-exempt income is not ultimately taxed
C) To prevent partners from being double taxed when they receive cash distributions
D) To ensure that partnership nondeductible expenses are never deductible
E) None of these rationales are false.