Under section $362($e$)(2)$ the decrease is allocated based on relative built$-$in losses, whereas when allocating current E&P it is allocated based on relative distribution amounts, whereas when allocating the holding period for a fragmented holding period it is allocated based on the relative FMV of the contributed assets, whereas when allocating basis in a section $305($a$)$ stock distribution transaction it is allocated based on the relative FMV of the stock $($or stock rights$)$ received if of different types.

True

False