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- W2243179900 abstract "Section 1033: Involuntary Conversions. Secton 1610 of the Small Business Job Protection Act of 1996 (SBJPA), Pub. L. No. 104-188, 110 Stat. 1755, amended section 1033(b) to provide that, if stock is acquired to replace involun tarily converted property, downward adjustments reflecting unrecognized gain must be made not only in the basis of the stock, but also in the basis of the corporation's assets. This new adjustment is subject to two limitations: each property's basis cannot be reduced below zero and the properties' aggregate bases cannot be reduced below the basis of the replacement stock. The change applies to involuntary conversions occurring after August 20, 1996. SBJPA section 1119 amended section 1033(h) to provide that, in the case of a presidentially-declared disaster, involuntarily converted property will be treated as similar or related in service or use to any tangible property of a type held for productive use in a trade or business. This change is generally effective for disasters for which presidential declarations are made after December 31,1994. Section 1042: Sales of Stock to Employee Stock Ownership Plans. SBJPA section 1316(d) amended section 1042(c) to provide, among other things, that only securities issued by domestic C corporations (and not S corporations) can be qualified securities. This change is effective for taxable years beginning after December 31, 1997." @default.
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- W2243179900 date "1996-01-01" @default.
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- W2243179900 title "Sales, Exchanges, and Basis" @default.
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