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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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The Code of Federal Regulations of the United States of America

1970 - 772 pages
...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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The Code of Federal Regulations of the United States of America

1966 - 468 pages
...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...
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The Code of Federal Regulations of the United States of America

1968 - 268 pages
...(2) of this section. For purposes of subdivision (i) of this subparagraph, if the basis of the stock is determined by reference to its basis in the hands of the transferor thereof or of another person, or by reference to the basis of property (other than cash or its equivalent)...
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The Code of Federal Regulations of the United States of America

1972 - 580 pages
...and this paragraph to the extent that the basis of the term interest so sold or otherwise disposed of is determined by reference to its basis in the hands of the transferor as provided by section 362(a). See subparagraph (2) of this paragraph for rules relating to the characterization...
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The Code of Federal Regulations of the United States of America

1978 - 552 pages
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1979 - 1104 pages
...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...provisions: (i) Section 332 (relating to distributions ir. complete liquidation of an 80 percent or more controlled subsidiary corporation). For application...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1981 - 1062 pages
...section 1250(e)(2), if the basis of property acquired in a transaction described in this subparagraph is determined by reference to its basis in the hands of the transferor, then the holding period of the property in the hands of the transferee shall include the holding period...
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Improper Use of Foreign Addresses to Evade U.S. Taxes: Hearing Before a ...

United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - 1982 - 400 pages
...paragraph (1) and the basis of such aircraft or vessel in the hands of the transferee or distributee is determined by reference to its basis in the hands of the transferor or distributor, the transferee or distributee shall, for purposes of paragraph (1), be treated as having...
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The Code of Federal Regulations of the United States of America

1992 - 772 pages
...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 i 1.1245-4(0(3) shall apply. Thus, for example, the provisions of paragraph (c)(l) of this section...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1993 - 774 pages
...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...Section 332 (relating to distributions in complete liquidât ion of an 80percent-or-more controlled subsidiary 26 CFR Ch. I (4-1-93 Edition) which is...
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