Part II – Basis Rules of General Application

Basis Rules of General Application

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part II

Details

• Reference: Part II
• Legend: Basis Rules of General Application
• USCode Year: 2013

Provision Content

Amendments

2010—Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amendment by Pub. L. 107–16, §542(e)(6), had never been enacted. See 2001 Amendment note below.

2001—Pub. L. 107–16, title V, §542(e)(6), June 7, 2001, 115 Stat. 86, added item 1022.

1980—Pub. L. 96–589, §6(h)(2), Dec. 24, 1980, 94 Stat. 3410, struck out item 1018 Adjustments of capital structure before September 22, 1938.

Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299, repealed section 2005(e)(1) of Pub. L. 94–455 and the amendment made thereby. See 1986 Amendment note below.

1978—Pub. L. 95–600, title V, §515(5), Nov. 6, 1978, 92 Stat. 2884, substituted December 31, 1979 for December 31, 1976 in item 1023.

1976—Pub. L. 94–455, title XX, §2005(e)(1), Oct. 4, 1976, 90 Stat. 1878, which added item 1023 and redesignated former item 1023 as 1024, was repealed by Pub. L. 96–223, §401(a). See section 401(b), (e) of Pub. L. 96–223, set out as an Effective Date of 1980 Amendments and Revival of Prior Law note under section 1023 of this title.

Pub. L. 94–455, title XIX, §1901(b)(29)(B), (30)(C), Oct. 4, 1976, 90 Stat. 1799, struck out item 1020 Election in respect of depreciation, etc., allowed before 1952, and item 1022 Increase in basis with respect to certain foreign personal holding company stock or securities.

1964—Pub. L. 88–272, title II, §225(j)(3), Feb. 26, 1964, 78 Stat. 93, added item 1022 and redesignated former item 1022 as 1023.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-987 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-987, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-982 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-982, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

Subpart I – Admissibility of Documentation Maintained In Foreign Countries in the Legal Encyclopedia: Taxation

In this entry about Subpart I – Admissibility of Documentation Maintained In Foreign Countries, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

Subpart J – Foreign Currency Transactions in the Legal Encyclopedia: Liability

In this entry about Subpart J – Foreign Currency Transactions, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1011 – Adjusted Basis For Determining Gain Or Loss
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1012 – Basis of Property—cost
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1013 – Basis of Property Included In Inventory
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1014 – Basis of Property Acquired From A Decedent
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1015 – Basis of Property Acquired By Gifts and Transfers In Trust
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1016 – Adjustments to Basis
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1017 – Discharge of Indebtedness
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1018 – [Repealed. Pub. L. 96-589, §6(H)(1), Dec. 24, 1980, 94 Stat. 3410]
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1019 – Property On Which Lessee Has Made Improvements
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1020 – [Repealed. Pub. L. 94-455, Title XIX, §1901(A)(125), Oct. 4, 1976, 90 Stat. 1784]
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1021 – Sale of Annuities
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1022 – [Repealed. Pub. L. 111-312, Title III, §301(A), Dec. 17, 2010, 124 Stat. 3300]
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1023 – Cross References
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II/Section 1024 – [Renumbered §1023]