for a partner who contributes appreciate a property which might have a non course liability attached the partner should;

a

determined how the partnership will allocate any excess nonrecoturse liability

b$.$

be prepared tp pay tax on full amount of any built in gain on the current year

c$.$ not worry about any relayed taxation as the part ership willl be responsible for any tax.

d$.$ pay tax on the amount valued in their partnership capital account