2001-12

Type

PLR

Subject

7.03 - Built-in Gains

Keywords

Built-in Gains, Tax on

Generally

Tacking of S Corporation Gain

phesluclushajowoniloneslatidot

1374

Year

2001

IRS Link

http://www.irs.gov/pub/irs-wd/0134023.pdf

Summary

"Tacking" allowed to calculate §1374's 10-year holding period.

Title

200134023

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2001-12

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