Public Law 119-100 (06/26/2026)
Part II Basis Rules of General Application
Browse 0 units and 14 sections in Part II Basis Rules of General Application of Title 26.
Sections in Part II
§ 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Repealed.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Repealed.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Repealed.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]