Basis Rules of General Application
1011Adjusted basis for determining gain or loss1012Basis of property—cost1013Basis of property included in inventory1014Basis of property acquired from a decedent1015Basis of property acquired by gifts and transfers in trust1016Adjustments to basis1017Discharge of indebtedness1018Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]Repealed1019Property on which lessee has made improvements1020Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]Repealed1021Sale of annuities1022Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]Repealed1023Cross references1024Renumbered § 1023]Repealed