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
| 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... | |
| 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... | |
| 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)... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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