26 USC Part II
BASIS RULES OF GENERAL APPLICATION
October 30, 2020
§
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Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
§
1019
Property on which lessee has made improvements
§
1020
Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784
§
1021
Sale of annuities
§
1022
Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
§
1023
Cross references
§
1024
Renumbered §1023
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