There is a newer version of the US Code
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)
Table of Contents
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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 - Table Of Contents |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
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Sec. | |
1011. | Adjusted basis for determining gain or loss. |
1012. | Basis of property—cost. |
1013. | Basis of property included in inventory. |
1014. | Basis of property acquired from a decedent. |
1015. | Basis of property acquired by gifts and transfers in trust. |
1016. | Adjustments to basis. |
1017. | Discharge of indebtedness. |
[1018. | Repealed.] |
1019. | Property on which lessee has made improvements. |
[1020. | Repealed.] |
1021. | Sale of annuities. |
[1022. | Repealed.] |
1023. | Cross references. |
[1024. | Renumbered.] |
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