BASIS RULES OF GENERAL APPLICATION

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Gain or Loss on Disposition of Property
  7. BASIS RULES OF GENERAL APPLICATION

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Section
1011

Adjusted basis for determining gain or loss

Section
1012

Basis of property-cost

Section
1013

Basis of property included in inventory

Section
1014

Basis of property acquired from a decedent

Section
1015

Basis of property acquired by gifts and transfers in trust

Section
1016

Adjustments to basis

Section
1017

Discharge of indebtedness

Section
1019

Property on which lessee has made improvements

Section
1021

Sale of annuities

Section
1023

Cross references