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358

200–700Central America [statistics and demography]The Zapotec site of Monte Albán in Central America is at its peak in this period. It may have had 30,000 or more inhabitants. It is the centre of a complex of public buildings, temples, and dwellings that cover 40 sq km/15 sq mi.
357–359Gaul [administration]The Roman emperor Constantius appoints Julian, the governor of Gaul, supreme commander over the troops in Gaul. The following year Julian wins an important victory at Strasbourg, and then in a series of brilliant campaigns he drives the barbarians out of Gaul, regaining first the Upper Rhine and then the Lower Rhine for Rome. He goes on to free the Roman hostages taken by the barbarians, and refortifies the frontier. He also builds a fleet to secure the corn supply from Britain for the garrisons of the Rhine and passes several measures which help to restore Gaul's prosperity.


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Congress later amended section 358 to require that the liabilities transferred be part of a transfer of an entire business or of substantially all the assets related to the liabilities in order to be excluded under section 358(d)(2).
Denial of contingent liability loss deduction by Schnee, Edward J. / Journal of Accountancy
358 provisions discussed above), the basis must be reduced (not below FMV) by any liability assumed in such exchange.
Prop. regs. on partnership's assumption of partner's liabilities by Sloan, Eric / The Tax Adviser
What: Informational session to discuss and answer questions on the effects of the Air France Flight 358 crash that occurred on August 2, 2005 and the recent merging of the class action cases.
Informational Session on Air France Plane Crash to be Held in ... by Business Wire
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