ContractSeptember 5th, 2019FiledSeptember 5th, 2019same character as the property to which the contract relates has in the hands of the tax- payer (or would have in the hands of the tax- payer if acquired by the taxpayer).
same character as the property to which the contract relates has in the hands of the tax- payer (or would have in the hands of the tax- payer if acquired by the taxpayer).