26 USC 1013 - Basis of property included in inventory

U.S. CODE

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

§ 1013.

Basis of property included in inventory

If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.

(Aug. 16, 1954, ch. 736, 68A Stat. 296.)

cite as: 26 USC 1013

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