26 C.F.R. § 1.358-5T Special rules for assumption of liabilities (temporary).
Title 26 - Internal Revenue
(a) In general. Section 358(h)(2)(B) does not apply to an exchange occurring on or after June 24, 2003. (b) Effective dates. This section applies to exchanges occurring on or after June 24, 2003. [T.D. 9207, 70 FR 30341, May 26, 2005]
Title 26: Internal Revenue
PART 1—INCOME TAXES
effects on shareholders and security holders
§ 1.358-5T Special rules for assumption of liabilities (temporary).