If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
Public Law 119-73 (01/23/2026)
26 U.S.C. § 1013
Basis of property included in inventory
Public Law 119-73 (01/23/2026)
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.