 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 168by United States. Internal Revenue Service - 1981Full view - About this book
 | 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.... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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,... | |
 | 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... | |
 | 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.... | |
 | 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)... | |
 | 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)... | |
 | 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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