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the U.S. Code
2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter O - Gain or Loss on Disposition of Property
PART II - BASIS RULES OF GENERAL APPLICATION
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- Sec. 1011 - Adjusted basis for determining gain or loss
- Sec. 1012 - Basis of property-cost
- Sec. 1013 - Basis of property included in inventory
- Sec. 1014 - Basis of property acquired from a decedent
- Sec. 1015 - Basis of property acquired by gifts and transfers in trust
- Sec. 1016 - Adjustments to basis
- Sec. 1017 - Discharge of indebtedness
- Sec. 1018 - Repealed. Pub. L. 96-589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
- Sec. 1019 - Property on which lessee has made improvements
- Sec. 1020 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784
- Sec. 1021 - Sale of annuities
- Sec. 1022 - Treatment of property acquired from a decedent dying after December 31, 2009
- Sec. 1023 - Cross references
- Sec. 1024 - Renumbered §1023
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