Match the Following Independent Distribution Payments in Liquidation of a Partner's

Short Answer

Match the following independent distribution payments in liquidation of a partner's interest in an ongoing partnership with the statements below.
a.A payment for the partner's share of partnership income under § 736(a).
b.A payment for the partner's share of partnership property under § 736(b).
c.The payment includes both a § 736(a) and a § 736(b) element.
-Payment of an annuity to a retiring general partner in a service oriented partnership of 5% of partnership profits each year for the five years following the partner's retirement.