...motivated transactions: (1) Any instance in which the value of any property, or the adjusted basis of any property, claimed on a return is 150 percent or more...correct amount of such valuation or adjusted basis (ie, a valuation overstatement within the meaning: of section 6659(c)(l)); (2) Any loss disallowed...

...motivated transactions: (1) Any instance in which the value of any property, or the adjusted basis of any property, claimed on a return is 150 percent or more...correct amount of such valuation or adjusted basis (ie, a valuation overstatement within the meaning of section 6659(c)(l)); (2) Any loss disallowed for...

...motivated transactions: (1) Any instance in which the value of any property, or the adjusted basis of any property, claimed on a return is 150 percent or more...correct amount of such valuation or adjusted basis (ie, a valuation overstatement within the meaning of section 6659(c)(l)); (2) Any loss disallowed for...

...in which the vain« of any property, or the adjusted basis of any property, claimed on a return i« 150 percent or more of the amount determined to be...correct amount of such valuation or adjusted basis (ie, » valuation overstatement within the meaning of section 6659(c)(l)); (2) Any loss disallowed...

...which the value of any property, or the adjusted basis of any property, claimed on a return is ISO percent or more of the amount determined to be the...correct amount of such valuation or adjusted basis (ie, a valuation overstatement within the meaning of section 6659(c)(l)); (2) Any loss disallowed for...

...motivated transactions: (1) Any instance in which the value of any property, or the adjusted basis of any property, claimed on a return is 150 percent or more...correct amount of such valuation or adjusted basis (ie, a valuation overstatement within the meaning of section 6659(c)(l)); * * * [ 49 Fed. Reg. 50391...

...valuation overstatement if the value of any property, or the adjusted basis of any property, claimed on any return is 150 percent or more of the amount determined...valuation or adjusted basis (as the case may be). •Sec. 465(a) provides, in part, as follows: SEC. 465(a). LIMITATION TO AMOUNT AT RISK.— (1) IN...

...understatement if the value of an item of any property claimed on any return is 66-2/3 percent or less of the amount determined to be the correct amount of such valuation unless the value claimed on the return with respect to such item of property is or was supported by...

...valuation overstatement if the value of any property, or the adjusted basis of any property, claimed in any "return is 150 percent or more of the amount determined to be the correct amount of such valuation or ad lusted basis.' (3) Amount of Applicable Percentage Penalty shall be 301 In the case of any underpayment...

...overstatement if the value of any property, or the^ad^justed baa is of ""any property, claimed in any return is 150 percent or more of the amount determined to be tne correct amount of such valuation or ad justed _bg_sfaT ( 3) Amount of Applicable Percentage Penalty...