 | 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 - 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 - 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. 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,... | |
 | 1997 - 886 lapas
...covered. The transfers described in this subparagraph are transfers of property In which the basis of the property in the hands of the transferee is determined...complete liquidation, the principles of paragraph (c)< 3 of 51.1245-4 shall apply. (ii) Section 351 (relating to transfer to a corporation controlled... | |
 | 2002 - 876 lapas
...transfers of natural resource recapture property in which the basis of the natural resource recapture property in the hands of the transferee is determined...following provisions: (i) Section 332 (relating to certain liquidations of subsidiaries). See paragraph (c)(4) of this section. (ii) Section 351 (relating... | |
 | 1988 - 552 lapas
...subdivision (i) of this subparagraph are transfers of mining property in which the basis of the mining property in the hands of the transferee is determined...the application of any of the following provisions: (a) Section 332 (relating to distributions in complete liquidation of an 80percent-or-more controlled... | |
 | 1998 - 836 lapas
...referred to in subparagraph (1) of this paragraph are transfers of property in which the basis of the property in the hands of the transferee is determined...the application of any of the following provisions: (1) Section 332 (relating to distributions in complete liquidation of an 80percent-or-more controlled... | |
 | 1974 - 876 lapas
...covered. The transferí described in this subparagraph are transfers of property in which the basis of the property in the hands of the transferee is determined...transferor by reason of the application of any of the folio win к provisions: (i) Section 332 (relating to distributions in complete liquidation of an 80... | |
 | 1977 - 1078 lapas
...in— (i) A transfer by reason of death, or (ii) A transaction as a result of which the basis of the property in the hands of the transferee is determined...of the transferor by reason of the application of section 332, 351, 361, 371(a). 374(a), 721, or 731. and such property (or the property acquired under... | |
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... (3) Certain tax-free transactions. If the basis of property in the hands of a transferee is determined by reference to its basis in the hands of the transferor by reason of the application of section 332... 
