There is a newer version of the US Code
2013 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter O - Gain or Loss on Disposition of Property (§§ 1001 - 1111)
Part II - BASIS RULES OF GENERAL APPLICATION (§§ 1011 - 1024)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter O - Gain or Loss on Disposition of Property PART II - BASIS RULES OF GENERAL APPLICATION |
Contains | sections 1011 to 1024 |
Date | 2013 |
Laws in Effect as of Date | January 16, 2014 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 1011 - Adjusted basis for determining gain or loss
- Section 1012 - Basis of property—cost
- Section 1013 - Basis of property included in inventory
- Section 1014 - Basis of property acquired from a decedent
- Section 1015 - Basis of property acquired by gifts and transfers in trust
- Section 1016 - Adjustments to basis
- Section 1017 - Discharge of indebtedness
- Section 1018 - Repealed. Pub. L. 96-589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
- Section 1019 - Property on which lessee has made improvements
- Section 1020 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784
- Section 1021 - Sale of annuities
- Section 1022 - Repealed. Pub. L. 111-312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
- Section 1023 - Cross references
- Section 1024 - Renumbered §1023
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