Special Rule for Certain Accounting Rules

“Pooling-of-Interests Accounting" Rules For Federal tax purposes, property is subject to substantial risk of forfeiture and is not transferable so long as the property is subject to a restriction on transfer to comply with the "Pooling-of-Interests Accounting" rules set forth in Accounting Series Release Numbered 130 ((10/5/72) 37 FR 20937; 17 CFR 211.130) and Accounting Series Release Numbered 135 ((1/18/73) 38 FR 1734; 17 CFR 211.135).

Effective Date For personal income tax purposes, this paragraph applies to property transferred after December 31, 2004.