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2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter O - Gain or Loss on Disposition of Property (Sections 1001 - 1111)
Part II - Basis Rules of General Application (Sections 1011 - 1024)
Sec. 1013 - Basis of property included in inventory
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Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 3, 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 Sec. 1013 - Basis of property included in inventory |
| Contains | section 1013 |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 296. |
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26 U.S.C. § 1013 (2015)
ยง1013. Basis of property included in inventory
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
(Aug. 16, 1954, ch. 736, 68A Stat. 296.)
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