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    <title>Amendment of section 49</title>
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    <description>An amendment provides that when a capital asset comprising a unit of a business trust becomes the assessee&#039;s property in consideration of a specified transfer, the cost of acquisition of that unit shall be deemed to be the cost of acquisition to the assessee of the share given in that transfer, fixing the unit&#039;s cost basis for capital gains purposes.</description>
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      <description>An amendment provides that when a capital asset comprising a unit of a business trust becomes the assessee&#039;s property in consideration of a specified transfer, the cost of acquisition of that unit shall be deemed to be the cost of acquisition to the assessee of the share given in that transfer, fixing the unit&#039;s cost basis for capital gains purposes.</description>
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