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" 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 - Page 168
by United States. Internal Revenue Service - 1981
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Laws Relating to Securities Commission, Exchanges and Holding Companies

United States - 1968
...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....
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1964
...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...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1965
...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...
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Laws Relating to Securities Commission, Exchanges and Holding Companies

United States - 1973
...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...
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Declared Excess-profits Tax: Executive Hearings Before the Committee on the ...

United States. Congress. House. Committee on Merchant Marine and Fisheries - 1946 - 43 pages
...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,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2002
...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...
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The Code of Federal Regulations of the United States of America

2005
...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....
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000
...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)...
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The Code of Federal Regulations of the United States of America

1988
...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)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2002
...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)...
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