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2022 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
| United States Code, 2018 Edition, Supplement 4, 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 |
| sections 1011 to 1024 |
| 2022 |
| January 5, 2023 |
| No |
| standard |
- Table of Contents
- Front Matter
- Sec. 1011 - Adjusted basis for determining gain or loss
- Sec. 1012 - Basis of property-cost
- Sec. 1013 - Basis of property included in inventory
- Sec. 1014 - Basis of property acquired from a decedent
- Sec. 1015 - Basis of property acquired by gifts and transfers in trust
- Sec. 1016 - Adjustments to basis
- Sec. 1017 - Discharge of indebtedness
- Sec. 1018 - Repealed. Pub. L. 96-589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
- Sec. 1019 - Property on which lessee has made improvements
- Sec. 1020 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784
- Sec. 1021 - Sale of annuities
- Sec. 1022 - Repealed. Pub. L. 111-312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
- Sec. 1023 - Cross references
- Sec. 1024 - Renumbered §1023
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