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2020 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
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| 26 U.S.C. § 1013 (2020) |
| 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, Supplement 2, 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 |
| 2020 |
| January 13, 2021 |
| No |
| standard |
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