Determination
For purposes of paragraph (1), the basis of property has been determined for purposes of the tax imposed by chapter 11 if—
(A)#
the value of such property is shown on a return under section 6018 and such value is not contested by the Secretary before the expiration of the time for assessing a tax under chapter 11,
(B)#
in a case not described in subparagraph (A), the value is specified by the Secretary and such value is not timely contested by the executor of the estate, or
(C)#
the value is determined by a court or pursuant to a settlement agreement with the Secretary.