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Very small partnership. Two partners. Own a small private plane together and were advised to form the partnership to share expenses for the plane. Private enjoyment and personal use only; NO business purpose at all. No outside income; equal contributions to capital for upkeep etc.

Partnership owns the plane now - they bought it together years ago and deeded it over to the partnership when it was formed. 50% each of value to partner's capital.

Does this plane get depreciated? I should think NOT since there is no business use. But I've never dealt with a no-business-purpose deal like this and figured to run it by y'all.

Catherine

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