26 U.S.C., Title 26, Subtitle A, Chapter 1, Subchapter O, Part II | uscode.io

Part II: BASIS RULES OF GENERAL APPLICATION

Section 1011: Adjusted basis for determining gain or loss

Section 1012: Basis of property—cost

Section 1013: Basis of property included in inventory

Section 1014: Basis of property acquired from a decedent

Section 1015: Basis of property acquired by gifts and transfers in trust

Section 1016: Adjustments to basis

Section 1017: Discharge of indebtedness

[Section 1018: Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]

Section 1019: Property on which lessee has made improvements

[Section 1020: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]

Section 1021: Sale of annuities

[Section 1022: Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

Section 1023: Cross references

[Section 1024: Renumbered § 1023]