26 CFR Topic
Basis Rules of General Application
June 25, 2020
§
1.1016-3
Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913
§
1.1014-2
Property acquired from a decedent
§
1.1014-3
Other basis rules
§
1.1014-4
Uniformity of basis; adjustment to basis
§
1.1014-5
Gain or loss
§
1.1014-6
Special rule for adjustments to basis where property is acquired from a decedent prior to his death
§
1.1014-7
Example applying rules of §§1.1014-4 through 1.1014-6 to case involving multiple interests
§
1.1014-8
Bequest, devise, or inheritance of a remainder interest
§
1.1014-9
Special rule with respect to DISC stock
§
1.1015-1
Basis of property acquired by gift after December 31, 1920
§
1.1011-1
Adjusted basis
§
1.1011-2
Bargain sale to a charitable organization
§
1.1012-1
Basis of property
§
1.1012-2
Transfers in part a sale and in part a gift
§
1.1013-1
Property included in inventory
§
1.1014-1
Basis of property acquired from a decedent
§
1.1015-2
Transfer of property in trust after December 31, 1920
§
1.1015-3
Gift or transfer in trust before January 1, 1921
§
1.1015-4
Transfers in part a gift and in part a sale
§
1.1015-5
Increased basis for gift tax paid
§
1.1016-1
Adjustments to basis; scope of section
§
1.1016-2
Items properly chargeable to capital account
§
1.1016-4
Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax
§
1.1016-5
Miscellaneous adjustments to basis
§
1.1016-6
Other applicable rules
§
1.1016-10
Substituted basis
§
1.1017-1
Basis reductions following a discharge of indebtedness
§
1.1019-1
Property on which lessee has made improvements
§
1.1020-1
Election as to amounts allowed in respect of depreciation, etc., before 1952
§
1.1021-1
Sale of annuities
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