PART II—BASIS RULES OF GENERAL APPLICATION (§§ 1011—1024)
- § 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 Repealed.]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 Repealed.]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. Repealed.]
- § 1023. Cross references
- [§ 1024. Renumbered § 1023]