skip navigation
§ 1011. Adjusted basis for determining gain or loss
§ 1012. Basis of propertycost
§ 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 Repealed.]
§ 1019. Property on which lessee has made improvements
[§ 1020. Repealed.]
§ 1021. Sale of annuities
§ 1022. Treatment of property acquired from a decedent dying after December 31, 2009
§ 1023. Cross references
[§ 1024. Renumbered § 1023]
PART II—BASIS RULES OF GENERAL APPLICATION
LII has no control over and does not endorse any external Internet site that contains links to or references LII.