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Title 26
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Subtitle A Income Taxes
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Chapter 1 NORMAL TAXES AND SURTAXES
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Subchapter O Gain or Loss on Disposition of Property
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Part II BASIS RULES OF GENERAL APPLICATION
/ Section 1024
Public Law 119-73 (01/23/2026)
26 U.S.C. § 1024
Renumbered § 1023]
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26 U.S.C. § 1023 — Cross references
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26 U.S.C. § 1031 — Exchange of real property held for productive use or investment