Title 26Part
Part II—Basis Rules of General Application
Contents
- § 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 Repealed.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 Repealed.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 Repealed.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]