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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
Table of Contents

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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Repealed.]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Repealed.]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Repealed.]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, 2018 Edition, Supplement 2, 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 2020
Laws In Effect As Of Date January 13, 2021
Positive Law No
Disposition standard
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