 | United States - 1968 - 374 էջ
...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 - 1098 էջ
...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 - 1110 էջ
...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. Congress. House. Committee on Merchant Marine and Fisheries - 1946 - 52 էջ
...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,... | |
 | 1987 - 648 էջ
...tinder section 1245(a)(l). For purposes of this subparagraph, the principles of paragraph (c)(l) of § 1.1245-4 shall apply. Thus, in case of a transfer...complete liquidation, the principles of paragraph (c)(3) of § 1.1245-4 shall apply. Thus, for example, the provisions of subparagraph ( 1 ) of this... | |
 | 1982 - 972 էջ
...under section 1245(a)(l). For purposes of this subparagraph, the principles of paragraph (cXl) of § 1.1245-4 shall apply. Thus, in case of a transfer...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... | |
 | 2000 - 856 էջ
...1251) which is eligible to be recognized as ordinary income under section 1251(c)(l). Section 1251(dX3> does not apply to a disposition of property to an...complete liquidation, the principles of paragraph (c)(3) of § 1.1245-4 shall apply. Thus, for example, the provisions of subparagraph (1) of this paragraph... | |
 | 1990 - 616 էջ
...regard to section 1251) which is eligible to be recognized as ordinary income under section 125KCX1). Section 1251(d)(3) does not apply to a disposition...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... | |
 | 1990 - 922 էջ
...regard to section 1251) which is eligible to be recognized as ordinary income under section 1251(c)(1). Section 1251(d)(3) does not apply to a disposition...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... | |
 | 1990 - 1006 էջ
...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...80percent-or-more controlled subsidiary corporation). For application of paragraph (c)(l) of this section to such a complete liquidation, the principles of §1.1245-4(c)(3)... | |
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The transfers referred to in 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 transferor by reason... 
