exchanged basis property
(44) Exchanged basis property 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.
26 USC § 7701(a)(44)
None identified. Default scope is assumed to be the entire title.