transfer of property to a trust in exchange for consideration of at least the fair market value of the transferred property. For purposes of the preceding sentence, consideration other than cash shall be taken into account at its fair market value and the rules of section 679(a)(3) shall apply. (ii) Deferred compensation and charitable trusts

(a) through (b)(2)(i) [Reserved]. For further guidance, see §1.987-3(a) through (b)(2)(i). (ii) No translation of basis or amount realized with respect to a specified owner functional currency transaction treated as a historic asset. If the acquisition of a historic asset gives rise to a

(a) Certificate of sale of property other than real propertyIn all cases of sale pursuant to section 6335 of property (other than real property), the certificate of such sale— (1) As evidenceShall be prima facie evidence of the right of the officer to make such sale, and conclusive

(a) Accumulated earnings taxIn the determination of the dividends paid deduction for purposes of the accumulated earnings tax imposed by section 531, a dividend paid after the close of any taxable year and on or before the 15th day of the fourth month following the close of such taxable year shall be considered as paid during such

political party under section 9006 was in excess of the aggregate payments to which candidates were entitled under section 9004, it shall so notify such candidates, and such candidates shall pay to the Secretary of the Treasury an amount equal to such portion. (2) If the

(a) Creation of remedyIn a case of actual controversy involving a determination by the Secretary of (or a failure by the Secretary to make a determination with respect to)— (1) whether an election may be made under section 6166 (relating to extension of time for payment of estate tax where estate