(C)Notwithstanding subparagraph (B), the term “disposition” does not include— (i)a disposition of property which is not a material factor in the realization of income by the taxpayer, or (ii)a disposition of property to a domestic corporation in a distribution or transfer described in section 381(a). (D) (i)This paragraph shall apply to an applicable disposition in the same manner as if it were a disposition of property described in subparagraph (A), except that the exception contained in subparagraph (C)(i) shall not apply.


26 USC § 904(f)(3)(C)

Scoping language

None: Default is title Scope
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