Per Diem Rates from the U.S. General Services Administration
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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
A Shareholder's Holding Period of Stock Received in an Exchange
The shareholder's holding period for stock received in an exchange depends on the shareholder's holding period for the property transferred to the corporation in exchange for the stock.
The holding period for stock received in a Section 351 exchange includes the period the taxpayer held the property transferred.
Corporation's Holding Period in Property Received in an Exchange
The corporation takes over the holding period that the shareholder had in the property he/she transferred to the corporation under a Section 351 exchange.