There is a newer version
of
this Section
2018 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
Sec. 1013 - Basis of property included in inventory
Download PDF
26 U.S.C. § 1013 (2018) |
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.) |
United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
section 1013 |
2018 |
January 14, 2019 |
No |
standard |
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.