Basis Rules of General Application | Midpage

Collections
United States Code

Part II

Basis Rules of General Application

1011Adjusted basis for determining gain or loss 1012Basis of property—cost 1013Basis of property included in inventory 1014Basis of property acquired from a decedent 1015Basis of property acquired by gifts and transfers in trust 1016Adjustments to basis 1017Discharge of indebtedness 1019Property on which lessee has made improvements 1021Sale of annuities 1023Cross references