[4830-01-p]

(c) Transfers to and from section 987 QBUs--(1) In general. The following rules apply for purposes of determining whether there is a transfer of an asset or a liability from the owner to a section 987 QBU, or from such section 987 QBU to the owner. These rules apply solely for purposes of section 987. (2) Disregarded transactions--(i) General rule. ................
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