Portions attributable to S stock

(i) Portions attributable to S stock - (A) In the case of a forward triangular merger, a triangular C reorganization, or a triangular G reorganization, the basis and holding period of the portion of each share of surviving corporation stock attributable to the S stock is the basis and holding period of such share of stock immediately before the exchange.

Source

26 CFR § 1.367(b)-13


Scoping language

None
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