| http://www.w3.org/ns/prov#value | - of such property as is determined by reference to the basis of other property held at any time by the person acquiring such property. (4) SECTION NOT TO APPLY TO TRUSTS.???This section shall not apply to trusts. (5) ESTATES.???In the case of an estate, any amount apportioned to an heir, legatee, or devisee under section 167(g) shall not be taken into account in applying subsection (b) of this s
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