There is a newer version of this Table
2021
2020
2019
2018
2017
Other previous versions
View our newest version here

2016 US Code
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

Next
Download PDF
Table of Contents
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Repealed.]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Repealed.]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Repealed.]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.]

        
Publication Title United States Code, 2012 Edition, Supplement 4, 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 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
Next
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.