Page 27 - Large Business IRS Training Guides
P. 27

BEP – Operating Rules
                                                                                                (cont’d) 1










               •          If depreciable or amortizable property is


                     acquired with a BEP and transferred to an


                                                                                      any
                     aggregate group member,


                     depreciation or amortization deduction that



                     would be a BETB to the transferor will

                     remain a BETB to the transferee (the


                     “Transfer Rule”)



















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