§ 1.358-5. Special rules for assumption of liabilities.
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/us/cfr/t26/s§ 1.358-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. Section 358(h)(2)(B) does not apply to an exchange occurring on or after May 9, 2008.
(b)Effective/Applicability date. For exchanges occurring on or after June 24, 2003, and before May 9, 2008, see § 1.358-5T as contained in 26 CFR part 1 in effect on April 1, 2007. [T.D. 9397, 73 FR 26322, May 9, 2008]
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- 26 CFR 1
- T.D. 9397
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§ 1.358-5
Special rules for assumption of liabilities.
Cite26 CFR 1
Treas. Dec.T.D. 9397
Cites 2Cited by 0 across 0 sources