partial disposition

(2) Partial dispositions (A) In general In the case of any partial disposition for which an election under this subsection is made, the increase in basis under paragraph (1) shall be an amount— (i) which bears the same ratio to the increase which would be determined under paragraph (1) (without regard to this paragraph) with respect to the entire interest, as (ii) the amount of the tax imposed under section 2032A(c)(1) with respect to such disposition bears to the adjusted tax difference attributable to the entire interest (as determined under section 2032A(c)(2)(B)). (B) Partial disposition For purposes of subparagraph (A), the term “partial disposition” means any disposition or cessation to which subsection (c)(2)(D), (h)(1)(B), or (i)(1)(B) of section 2032A applies.

Source

26 USC § 1016(c)(2)

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Scoping language

None identified, default scope is assumed to be the parent (part II) of this section.

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