Predecessor
(iv) Predecessor includes (A) A transferor of an asset to a transferee in a transaction to which section 381(a) applies; (B) A transferor of the asset to a transferee in a transaction in which the transferee's basis in the asset is determined, in whole or in part, by reference to the basis of the asset in the hands of the transferor; (C) A partnership that is considered as continuing under section 708(b)(2) and 1.708-1; or (D) The decedent in the case of an asset acquired by the estate.