... (3) Certain tax-free transactions. If the basis of property in the hands of a transferee Is determined by reference to its basis in the hands of the transferor by reason of the application of section 332... Committee Prints - Page 338by United States. Congress. Senate. Committee on Finance - 1969Full view - About this book
| United States - Corporation law - 1968 - 374 pages
...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...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. 1025 transferor under... | |
| United States - Law - 1965 - 1110 pages
...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...the application of section 332, 351, 361, 371'a), or 374(a), then the amount of gain taken into account by the transferor under paragraph (2) shall not... | |
| United States - Law - 1964 - 1098 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...the application of section 332, 351, 361, 371(a), 374(a), 721, or 731, then the amount of gain taken into account by the transferor under subsection... | |
| United States - Corporation law - 1973 - 400 pages
...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... | |
| Administrative law - 1972 - 852 pages
...(i) A transfer by reason of death, (ii) A transaction as a result of which the basis of the property in the hands of the transferee is determined by reference...of the application of section 332, 351, 361, 371(a) , 374(a) , 721, or 731, or (ill) A sale of substantially all of the assets of the transferor pursuant... | |
| Administrative law - 1978 - 838 pages
...A transfer by reason of death, or (II) A transaction as a result of which the basis of the property in the hands of the transferee is determined by reference...the application of section 332, 351, 361, 371(a). 374(a), 721. or 731, and such property (or the property acquired under such contract) would not be... | |
| Administrative law - 1977 - 1078 pages
...A transfer by reason of death, or (ii) A transaction as a result of which the basis of the property in the hands of the transferee is determined by reference...the application of section 332, 351, 361, 371(a). 374(a), 721, or 731. and such property (or the property acquired under such contract) would not be... | |
| Administrative law - 2000 - 842 pages
...this section, this paragraph (c)(3) applies to a disposition of property if the basis of the property in the hands of the transferee is determined by reference...reason of the application of section 332, 351, 361, 721, or 731. (B) Transfers to certain tax-exempt organizations. This paragraph (c)(3) does not apply... | |
| Administrative law - 2001 - 692 pages
...this section, this paragraph (c)(3) applies to a disposition of property if the basis of the property in the hands of the transferee is determined by reference...reason of the application of section 332, 351, 361, 721, or 731. (B) Transfers to certain tax-exempt organizations. This paragraph (c)(3) does not apply... | |
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