Home › CFR › Title 26 › Part 1 › §1.1033(b)-126 CFR §1.1033(b)-1 — (b)-1 Basis of property acquired as a result of an involuntary conversion.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link(a)The provisions of the first sentence of section 1033(b) may be illustrated by the following example:(b)The provisions of the last sentence of section 1033(b) may be illustrated by the following example: