The term "exchanged basis property" means property having a basis determined under any provision of subtitle A (or under any corresponding provision of prior income tax law) providing that the basis shall be determined in whole or in part by reference to other property held at any time by the person for whom the basis is to be determined.
The term "transferred basis property" means property having a basis determined under any provision of subtitle A (or under any corresponding provision of prior income tax law) providing that the basis shall be determined in whole or in part by reference to the basis in the hands of the donor, grantor, or other transferor.
See also section 7852(b) of Title 26 for provision that references in any other law to a provision of the 1939 Code, unless expressly incompatible with the intent thereof, shall be deemed a reference to the corresponding provision of the 1986 Code.
It is true that, while the section as originally enacted provided for advancing the classification of risks and premium rates in a particular establishment shown by experience to be unduly dangerous because of poor or careless management, there was no corresponding provision for reducing a particular industry shown by experience to be included in a class which imposed upon it too high a rate.
L. 107 217 is deemed to refer to the corresponding provision enacted by Pub.
936, and, effective July 1, 2000, were deemed to refer to the corresponding provision of the Workforce Investment Act of 1998.
Pursuant to former section 2940(b) of Title 29, references to a provision of the Job Training Partnership Act, effective Aug. 7, 1998, were deemed to refer to that provision or the corresponding provision of the Workforce Investment Act of 1998, Pub.
L. 102 550 made technical amendment to reference to "this chapter" in introductory provisions to reflect correction of corresponding provision of original act.
Pursuant to section 3361(a) of Title 29, references to a provision of the Workforce Investment Act of 1998 are deemed to refer to the corresponding provision of the Workforce Innovation and Opportunity Act, Pub.
L. 102 550 made technical amendment to references to "this chapter" wherever appearing to reflect correction of corresponding provision of original act.
L. 102 550, § 1604 e)(2)(D)–(H), made technical amendment to references to "this chapter" wherever appearing to reflect correction of corresponding provision of original act.
