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 IV - SPECIAL RULES
  7. 26 USC § 1051
26 USC § 1051
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049
October 30, 2020
USC
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§ 1052 Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939

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