the partnership by a partner, section 704(c) (relating to contributed property) shall apply in determining such share. In the case of an adjustment under this subsection to the basis of partnership property subject to depletion, any depletion allowable shall be determined separately for the transferee partner with respect to his interest in such property. (c

(a) Effective/applicability date of certain sections. Except as otherwise provided, this section and §§1.355-2 through 1.355-4 apply to transactions occurring after February 6, 1989. For transactions occurring on or before that date, see 26 CFR 1.355-1 through 1.355-4 (revised as of April 1, 1987). This section and

provided in this section) subject to the same limitations as if such amount were a tax imposed by subtitle C the collection of which would be jeopardized by delay, except that— (1) no interest or penalties shall be assessed or collected, (2) for such purposes, paragraphs (4), (6), and (8) of section 6334(a) (relating to property exempt

section 202 of Pub. L. 88–36, title II, June 4, 1963, 77 Stat. 54. Savings Provision Prosecutions for any violation of law occurring, and civil seizures or forfeitures

or §1.1248-3, whichever is applicable, all the gain from such sale or exchange shall be treated as a dividend under section 1248(a). See section 1248(h). A taxpayer shall be considered to have established such amount if: (i) He attaches to his income tax return, filed on or before the last day prescribed by law (including extensions thereof) for his taxable year

similar computation shall be made for any other taxable year affected, or treated as affected, by a net operating loss deduction (as defined in section 172) or by a capital loss carryback or carryover (as defined in section 1212), determined with reference to the taxable year with respect to which the error was