...If(i) a bond is acquired by any person in exchange for other property, and (ii) the basis of such bond is determined (in whole or in part) by reference to the basis of such other property, for purposes of applying this subsection to such bond while held by such person, the...

...shareholder) of such section 38 property retains a substantial interest In such trade or business, (c) Substantially all the assets (whether or not section...whom such section 38 property Is transferred, and idi The basis of such section 38 property in the hands of the transferee is determined in whole or...

...subdivision (i) of this subparagraph, and (d) The basis of the assets described in (c) of this subdivision in the hands of the transferee is determined in whole or in part by reference to the basis of such assets in the hands of the transferor. This subparagraph shall not apply if paragraph (e) of this section...

...subdivision (i) of this subparagraph, and (d) The basis of the assets described in (c) of this subdivision in the hands of the transferee is determined in whole or in part by reference to the basis of such assets in the hands of the transferor. This subparagraph shall not apply if paragraph (e) of this section...

...shareholder) of such section 38 property retains a substantial interest in such trade or business, (c) Substantially all the assets (whether or not section 38 property) necessary to operate such trade or 311 203-082 D-11 §1.47-3 business are transferred to the transferee to whom such section 38 property...

...person placing the property in service (transferee) will be taken into account only if the basis of the property in the hands of the transferee is determined in whole or in part by reference to the basis in the hands of the transferor. The principle of the preceding sentence also...

...617(a) receives mineral property in a transaction in which the basis of such property in his hands is determined in whole or in part by reference to the basis of such property in the hands of the transferor and the transferor had in effect at the time of the transfer...

...617(a) receives mineral property in a transaction in which the basis of such property in his hands is determined in whole or in part by reference to the basis of such property in the hands of the transferor and the transferor had in effect at the time of the transfer...

...shareholder) of such section 38 property retains a substantial interest in such trade or business, (c) Substantially all the assets (whether or not section...whom such section 38 property is transferred, and (rf) The basis of such section 38 property in the hands of the transferee is determined in whole or...

...distributee partner (or by a person whose basis for any property received from such distributee partner is determined in whole or in part by reference to the basis of such property in the hands of such distributee partner) of section 751 assets (except property described...