CCA 200848055
Treatment of Certain Transferees
ID: CCA_2008072416054757
Office: ---
UILC: 168.28-00
From: ---
Sent: Thursday, July 24, 2008 4:05:48 PM
To: ---
Cc:
Subject: RE: Schedule C to C-Corp
Number: 200848055
Release Date: 11/28/2008
If section 351 applies, yes to the extent the new C-corp's basis in the assets does not exceed the Schedule C taxpayer's adjusted basis in the assets.
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Source: view the official PDF
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