Skip to main content

US Code

Home

Home / Title 26 / Subtitle A Income Taxes / Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION / Section 1024

Public Law 119-117 (09/25/2026)

26 U.S.C. § 1024

Renumbered § 1023]

Section text and notes

Previous ← 26 U.S.C. § 1023 — Cross references Next → 26 U.S.C. § 1031 — Exchange of real property held for productive use or investment

Federal regulations (eCFR) · Federal Register rules and notices · OMB information collections

Cite this page

Legal citation 26 U.S.C. § 1024

Web citation

US Code, 26 U.S.C. § 1024, https://uscode.ecfr.io/title/26/section/1024. Public Law 119-117 (09/25/2026). Retrieved 2026-10-12 from https://uscode.ecfr.io/title/26/section/1024