 Even if the transfer is a bona fide sale, the transferee does not acquire a basis in the transferred property equal to the transferee's cost (the fair market value). This carryover basis rule applies whether the adjusted basis of the transferred property...  Living Trusts - 171. lappuseautors: Doug H. Moy - 2004 - 432 lapasIerobežota priekšskatīšana - Par šo grāmatu
 | 1994 - 694 lapas
...the transferred property equal to the transferee's cost (the fair market value). This carryover basis rule applies whether the adjusted basis of the transferred...Thus, this rule is different from the rule applied in section 1015(a) for determining the basis of property acquired by gift. Q-12 Do the rules described... | |
 | 1988 - 596 lapas
...the transferred property equal to the transferee's cost (the fair market value). This carryover basis rule applies whether the adjusted basis of the transferred...Thus, this rule is different from the rule applied in section 1015(a) for determining the basis of property acquired by gift. Q-12 Do the rules described... | |
 | 2002 - 876 lapas
...value). This carryover basis rule applies whether the adjusted basis of the transferred property is lesí than, equal to, or greater than its fair market value...Thus, this rule is different from the rule applied in section 1015(a) for determining the basis of property acquired by gift. Q-12: Do the rules described... | |
 | 1995 - 732 lapas
...the transferred property equal to the transferee's cost (the fair market value). This carryover basis rule applies whether the adjusted basis of the transferred...time of transfer (or the value of any consideration pro§1.1041-11 vided by the transferee) ала applies for purposes of determining loss as well as... | |
 | 1993 - 660 lapas
...basis of the property in the hands of the transferor immediately before the transfer, whether or not the adjusted basis of the transferred property is...or greater than its fair market value at the time of the transfer. The undersigned understand that lnternal Revenue Service, Treasury if the transferee... | |
 | 2001 - 872 lapas
...basis of the property in the hands of the transferor immediately before the transfer, whether or not the adjusted basis of the transferred property is...or greater than its fair market value at the time of the transfer. The undersigned understand that if the transferee spouse or former spouse disposes... | |
 | 1998 - 832 lapas
...basis of the property in the hands of the transferor immediately before the transfer, whether or not the adjusted basis of the transferred property is...or greater than its fair market value at the time of the transfer. The undersigned understand that if the transferee spouse or former spouse disposes... | |
 | United States. Tax Court - 1988 - 1416 lapas
...the transferred property equal to the transferee's cost (the fair market value). This carryover basis rule applies whether the adjusted basis of the transferred...applies for purposes of determining loss as well as a gain upon the subsequent disposition of the property by the transferee. Thus, this rule is different... | |
 | United States. Tax Court - 1988 - 1424 lapas
...the transferred property equal to the transferee's cost (the fair market value). This carryover basis rule applies whether the adjusted basis of the transferred...applies for purposes of determining loss as well as a gain upon the subsequent disposition of the property by the transferee. Thus, this rule is different... | |
 | 1996 - 742 lapas
...value). This carryover basis rule applies whether the adjusted basis of the transferred property is leaa than, equal to, or greater than its fair market value...Thus, this rule is different from the rule applied in section 1015(a) for determining the basis of property acquired by gift. Q-12 Do the rules described... | |
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