Section 1001(e) and paragraph (f) of this section prescribe the method of computing gain or loss upon the sale or other disposition of a term interest in property the adjusted basis (or a portion) of which is determined pursuant, or by reference, to section 1014 (relating to the basis of property acquired from a decedent), section 1015.
History of the Holy City of Makkah The Grand Mosque In its long history Makkah has also been known as Bakkah. In ancient times, Makkah was chiefly notable as a staging post on the trade route linking the spice producers of the east with Mesopotamia and the Mediterranean. Makkah lay about midway between Marib, one of the main cities, perhaps the capital, of the kingdom of Sheba (Yemen) and Petra (in Jordan), a city founded by Nabatean Arabs around the 6th century CE and which became a thriving center with commercial interests spreading into Syria. The religious significance of Makkah was established long before Islamic times. It was in Makkah that Allah commanded Ibrahim to leave Haajar and his young son Ishmael; it was in Makkah that Allah brought forth water from the Well of Zamzam which saved the life of Ishmael and his mother and then allowed Makkah to develop as a habitable place; it was in Makkah that Allah instructed Ibrahim to build 'the House of God' (the Holy Kaaba). As a result, from earliest times, Makkah became a place of pilgrimage and, although as centuries passed the pure faith of the Prophet Ibrahim became corrupted by idolatry and paganism, Makkah retained its hold on the minds of men as a place where men should worship.
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