 | 1968 - 268 lapas
...in connection with a reorganization to which part in, subchapter C, chapter 1 of the Code, applies, then the basis shall be the same as it would be in...of the transferor, increased in the amount of gain recognized to the transferor on such transfer. Section 362 does not apply if the property acquired... | |
 | 1976 - 328 lapas
...corporation controlled by transferor) applies, or (2) Aa paid-in surplus or as a contribution to capital, then the basis shall be the same as It would be In...hands of the transferor. Increased In the amount of e-atn recognized to the transferor on such transfer. (b) Transfers to corporations. If property was... | |
 | United States - 1939 - 780 lapas
...property to the corporation consisted of property or money in addition to such stock or securities) , then the basis shall be the same as it would be in...applicable to the year in which the transfer was made. (c) DISTRIBUTIONS OF STOCK OR SECURITIES. — If the stock or securities were received in a distribution... | |
 | CCH Tax Law Editors - 2008 - 2242 lapas
...in connection with a reorganization to which part III, subchapter C, chapter 1 of the Code applies, then the basis shall be the same as it would be in...of the transferor, increased in the amount of gain recognized to the transferor on such transfer. (See also §1.362-2.) See § 1.460-4(k)(3)(iv)(B)(2)... | |
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... shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made. 
