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 Guidance Tags PLR - 200134023