...transferee. If property is disposed of In a transaction to which section 1250(d)(7) applies, and if its basis in the hands of the transferee is determined by reference...of the transferor by reason of the application of section 1250(d)(l) 'relating to gifts) or section 1250(d)(3) (relating to certain tax-free transactions),...

...is disposed of in a transaction to which section 1250(d)(7) applies, and if its basis in the bands of the transferee is determined by reference to its...of the transferor by reason of the application of section 1250(d)(1) (relating to gifts) or section 1250(d)(3) (relating to certain tax-free transactions),...

...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...

...a contract 'or the property covered by the contract; in a transaction in жг-jch the basis of the property in the hands of the transferee is determined...reference to its basis in the hands of the transferor 'tg., transfers governed by sec(юш 332, 351. 3*1. 721. and 731). Thus, for example, if a corporation...

...in a contract (or the property covered by the contract) in a transaction in which the basis of the property in the hands of the transferee is determined...reference to its basis in the hands of the transferor (eg, transfers governed by sections 332, 351. 361, 721, and 731). Thus, for example, if a corporation...

...in a contract (or the property covered by the contract) in a transaction in which the basis of the 28X | 6G; / A4 tg 9 xԹ g Z , \[ a %đ - " r V' IC3 ' y; 0 e A Eo ҚG 6-Ȍ (eg, transfers governed by sections 332. 351, 361, 721, and 731). Thus, for example, if a corporation...

...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 by reference to its basis in the hands of the transInternal Revenue Service, Treasury feror by reason of the application of any of the following...

...chapter 1 of the Code) if— (i) The basis of such asset in the hands of the transferee corporation is determined by reference to its basis in the hands...of the transferor by reason of the application of section 332 (relating to distributions in liquidation of an 80-percent-or-more controlled subsidairy...

...chapter 1 of the Code) if— (i) The basis of such asset in the hands of the transferee corporation is determined by reference to its basis in the hands...of the transferor by reason of the application of section 332 (relating to distributions in liquidation of an 80-percent-or-more controlled subsidairy...

...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 by reference to its basis in the hands of the transChapter I — Internal Revenue Service feror by reason of the application of any of the following...