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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter O—Gain or Loss o...
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PART II—BASIS RULES OF GENERAL APPLICATION (§§ ...
PART II—BASIS RULES OF GENERAL APPLICATION (§§ 1011 – 1024)
§ 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 Repealed.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 Repealed.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 Repealed.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]