Slump sale capital gains: net worth used as cost and prescribed FMV methods determine taxable consideration. A transfer of an entire undertaking or division for a lumpsum consideration without assigning values to individual assets and liabilities is a slump sale; profits from such sale are chargeable as capital gains in the year of transfer, with net worth of the undertaking deemed to be the cost of acquisition and cost of improvement and fair market value of capital assets (determined by prescribed rules) deemed to be the full value of consideration. Net worth must be certified by a prescribed accountant, revaluation increases ignored, and FMV computed by alternate formulas (FMV1 and FMV2), the higher applying.