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" ... (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 338
by United States. Congress. Senate. Committee on Finance - 1969
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Laws Relating to Securities Commission, Exchanges and Holding Companies

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...
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United States Code, Volume 6

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...
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United States Code, Volume 2

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...
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Laws Relating to Securities Commission, Exchanges and Holding Companies

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...
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Declared Excess-profits Tax: Executive Hearings Before the Committee on the ...

United States. Congress. House. Committee on Merchant Marine and Fisheries - Excess profits tax - 1946 - 52 pages
...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,...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of ..., Issue 26, Part 1

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...
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The Code of Federal Regulations of the United States of America

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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