SECTION 6. SPECIAL RULES

.01 Property placed in service and disposed of in the same taxable year . If property is placed in service and disposed of during the same taxable year, a taxpayer applies rules consistent with § 1.168(k)-2(g)(1).

.02 Redetermination of basis . If the unadjusted depreciable basis of QPP is redetermined before January 1, 2031 (for example, due to a contingent purchase price or discharge of indebtedness), the deduction determined under § 168 is redetermined under rules consistent with § 1.168(k)-2(g)(2)(i)-(iii).

.03 Like-kind exchanges and involun- tary conversions . For replacement MACRS property (as defined in § 1.168(i)-6(b)(1)) that is QPP at the time of replacement and the time of replacement of which is after January 19, 2025, and before January 1, 2029, a taxpayer applies rules consistent with § 1.168(k)-2(g)(5).