Complete the paragraph below regarding how a proportionate current distribution of cash from a partnership to a partner compares with one from a Subchapter C corporation to a shareholder. A proportionate current distribution of cash from a partnership results in a partner only to the extent the distribution interest. If the distribution the partner's basis, distribution of cash from a C corporation is treated as a from the corporation's to the the partner's basis in the partnership is recognized. A to the extent it is made