 | United States - 1988 - 1290 pages
...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... | |
 | 1970 - 750 pages
...property is transferred, and (d) The basis of such section 38 property in the hands of the transferee is determined in whole or in part by reference to the basis of such section 38 property in the hands of the transferor. This subparagraph shall not apply to the transfer... | |
 | 1971 - 1474 pages
...property Is transferred, and (d) The basis of such section 38 property in the hands of the transferee is determined In whole or in part by reference to the basis of such section 38 property in the hands of the transferor. This subparagraph shall not apply to the transfer... | |
 | 1999 - 744 pages
...of property if the basis of the item of property that is sold, exchanged, or otherwise disposed of is determined in whole or in part by reference to the basis of such other item of property). (ii) Commencement of use — (A) In general. For purposes of paragraph (f)(5)(i)(B)... | |
 | 2001 - 600 pages
...property is transferred, and (d) The basis of such section 38 property in the hands of the transferee is determined in whole or in part by reference to the basis of such section 38 property in the hands of the transferor. This subparagraph shall not apply to the transfer... | |
 | United States. Internal Revenue Service - 1967 - 1510 pages
...property is transferred, and (rf) The basis of such section 38 property in the hands of the transferee is determined in whole or in part by reference to the basis of such section 38 property in the hands of the transferor. This subparagraph shall not apply to the transfer... | |
 | United States. Congress. House. Committee on Ways and Means - 1957 - 60 pages
...paragraph (2): (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), (c) Elimination of 5-year limit on holding period... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 pages
...sale or exchange of such property by the distributee (or by a person whose basis for such property is determined in whole or in part by reference to the basis of such property in the hands of such distributee) within 5 years from the date of the distribution shall be... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 44 pages
...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 pages
...paragraph (2): (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), (c) Elimination of 5-year limit on holding period... | |
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The basis of such section 38 property in the hands of the transferee is determined In whole or in part by reference to the basis of such section 38 property in the hands of the transferor. 
