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- W2275192762 abstract "Eisenberg asserts that new provisions in the American Jobs Creation Act of 2004, which are effective for transactions on or after October 22, 2004, alter the general transferred basis rules of sections 362(a) and (b), and 334(b) for certain transactions that involve built-in loss property. Although the new provisions might be characterized as rules that substitute a lower, fair market value basis for transferred basis, they are in fact more complicated according to Eisenberg. He finds three separate new provisions, each triggered by distinct conditions and each yielding consequences different from the others. Moreover, he thinks the new provisions do not resolve some important issues, such as whether transfers are to be evaluated in the aggregate or transferor-by-transferor. This article discusses the three new provisions and evaluates some areas that require further clarification." @default.
- W2275192762 created "2016-06-24" @default.
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- W2275192762 date "2005-05-14" @default.
- W2275192762 modified "2023-09-23" @default.
- W2275192762 title "Limitations on Importation and Transfer of Built-In Losses: Untangling the New Basis Adjustment Rules" @default.
- W2275192762 hasPublicationYear "2005" @default.
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