1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter O - Gain or Loss on Disposition of Property
  6. Part II - BASIS RULES OF GENERAL APPLICATION
  7. 26 USC § 1018
26 USC § 1018
Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
through Public Law 119-27, except Public Law 119-21
USC
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§ 1017 Discharge of indebtedness
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§ 1019 Property on which lessee has made improvements

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