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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter O
Part II
§ 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 Repealed.
§ 1019. Property on which lessee has made improvements
[§ 1020. Repealed.
§ 1021. Sale of annuities
[§ 1022. Repealed.
§ 1023. Cross references
[§ 1024. Renumbered § 1023]
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