(B) Other property received in a section 1031 or 1033 transaction.
(iv) Qualified property acquired in transactions subject to section 168(i)(7)(B).
(v) Excess section 743(b) basis adjustment.
(3) Unadjusted basis immediately after acquisition.
(i) In general.
(ii) Qualified property acquired in a like-kind exchange.
(A) In general.
(B) Excess boot.
(iii) Qualified property acquired pursuant to an involuntary conversion.
(A) In general.
(B) Excess boot.
(iv) Qualified property acquired in transactions described in section 168(i)(7)(B).
(v) Qualified property acquired from a decedent.
(vi) Property acquired in a nonrecognition transaction with principal purpose of increasing UBIA.
(4) Examples.
(d) Applicability date.
(1) General rule.
(2) Exceptions.
(i) Anti-abuse rules.
(ii) Non-calendar year RPE.
§ 1.199A-3 Qualified business income, qualified REIT dividends, and qualified PTP income.
(a) In general.
(b) Definition of qualified business income.
(1) In general.
(i) Section 751 gain.