 The transfers referred to in paragraph (c)(l) of this section are transfers of section 126 property in which the basis of the property in the hands of the transferee is determined by reference to its basis in the hands of the transferor by reason of the...  Internal Revenue Cumulative Bulletin - 168. lappuseautors: United States. Internal Revenue Service - 1981Pilnskats - Par šo grāmatu
 | United States - 1968 - 374 lapas
...EXCEPTION FOR CERTAIN TAX-FREE TRANSACTIONS. — If the basis of a subsection (f) asset in the hands of a transferee is determined by reference to its basis...of the transferor by reason of the application of section 332, -351, 361, 371 (a), or 374(a), then the amount of gain taken into account by the 6BA stat.... | |
 | United States - 1964 - 1098 lapas
...a transfer at death. (3) Certain tax-free transactions. If the basis of property in the hands of a transferee Is determined by reference to its basis...of the transferor by reason of the application of section 332, 351, 361, 371(a), 374(a), 721, or 731, then the amount of gain taken into account by the... | |
 | United States - 1965 - 1110 lapas
...Exception for certain tax-free transactions. If the basis of a subsection (f) asset in the hands of a transferee is determined by reference to its basis...of the transferor by reason of the application of section 332, 351, 361, 371'a), or 374(a), then the amount of gain taken into account by the transferor... | |
 | United States - 1973 - 400 lapas
...EXCEPTION FOR CERTAIN TAX-FREE TRANSACTIONS. — If the basis of a subsection (f) asset in the hands of a transferee is determined by reference to its basis in the hands of the transferor by reason 01 the application of section 332, -351, 361, 371 (a), or 374(a), then the amount of gain taken into... | |
 | United States. Congress. House. Committee on Merchant Marine and Fisheries - 1946 - 52 lapas
...subsection (b), (B) the basis for determining gain or loss, for Federal incomo-tax purposes, of such fund in the hands of the transferee is determined by reference to its basis in the hands of the transferor (or would have been so determined had such fund been other than money), and (C) the transferee elects,... | |
 | 2002 - 818 lapas
...in paragraph (c)(l) of this section are transfers of section 126 property in which the basis of the property in the hands of the transferee is determined...to such a complete liquidation, the principles of §1.1245-4(c)(3) shall apply. Thus, for example, the provisions of paragraph (c)(l) of this section... | |
 | 2005 - 798 lapas
...in paragraph (c)(l) of this section are transfers of section 126 property in which the basis of the property in the hands of the transferee is determined...subsidiary corporation). For application of paragraph (cxl) of this section to such a complete liquidation, the principles of §1.1245-4(c)(3) shall apply.... | |
 | 2000 - 856 lapas
...referred to in subparagraph (1) of this paragraph are transfers of farm land in which the basis of such property in the hands of the transferee is determined...controlled subsidiary corporation). For application of subparagraph (1) of this paragraph to such a complete liquidation, the principles of paragraph (c)(3)... | |
 | 1988 - 596 lapas
...referred to in subparagraph (1) of this paragraph are transfers of farm land in which the basis of such property in the hands of the transferee is determined...controlled subsidiary corporation). For application of subparagraph (1) of this paragraph to such a complete liquidation, the principles of paragraph (c)(3)... | |
 | 2002 - 876 lapas
...subparagraphs (1) of this paragraph are transfers of farm recapture property in which the basis of such property in the hands of the transferee is determined...80percent-or-more controlled subsidiary corporation). For the application of section 1251(d)(3) to such a complete liquidation, the principles of paragraph (c)(3)... | |
| |
