TITLE 26 - US CODE - PART II - BASIS RULES OF GENERAL APPLICATION
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TITLE 26 - US CODE - PART II - BASIS RULES OF GENERAL APPLICATION
26 USC 1011 - Adjusted basis for determining gain or loss
26 USC 1012 - Basis of property - cost
26 USC 1013 - Basis of property included in inventory
26 USC 1014 - Basis of property acquired from a decedent
26 USC 1015 - Basis of property acquired by gifts and transfers in trust
26 USC 1016 - Adjustments to basis
26 USC 1017 - Discharge of indebtedness
26 USC 1018 - Repealed. Pub. L. 96589, 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
26 USC 1019 - Property on which lessee has made improvements
26 USC 1020 - Repealed. Pub. L. 94455, title XIX, 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]
26 USC 1021 - Sale of annuities
26 USC 1022 - Treatment of property acquired from a decedent dying after December 31, 2009
26 USC 1023 - Cross references
26 USC 1024 - Renumbered 1023]
‹ 26 USC 1002 - Repealed. Pub. L. 94455, title XIX, 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
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26 USC 1011 - Adjusted basis for determining gain or loss ›
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