26 USC 1011 - Adjusted basis for determining gain or loss

U.S. CODE

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U.S Code last checked for updates: Nov 22, 2024

§ 1011.

Adjusted basis for determining gain or loss

(a)

General rule

(b)

Bargain sale to a charitable organization

(Aug. 16, 1954, ch. 736, 68A Stat. 296; Pub. L. 91–172, title II, § 201(f), Dec. 30, 1969, 83 Stat. 564.)

cite as: 26 USC 1011

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