United States Code · Part

Part II — Basis Rules Of General Application

26 U.S.C. pt. ptII

• § 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• § 1018 Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
• § 1019 Property On Which Lessee Has Made Improvements
• § 1020 Repealed. Pub. L. 94–455, Title Xix, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]
• § 1021 Sale Of Annuities
• § 1022 Repealed. Pub. L. 111–312, Title Iii, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
• § 1023 Cross References
• § 1024 Renumbered § 1023]