26-U.S.C.-1013
§1013 – Basis of Property Included In Inventory
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part II > Section 1013
Details
- Reference: Section 1013
- Legend: §1013 – Basis of Property Included In Inventory
- USCode Year: 2013
Provision Content
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
(Aug. 16, 1954, ch. 736, 68A Stat. 296.)
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.-1012 in the Legal Encyclopedia: Tax Liability
In this entry about 26-U.S.C.-1012, 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.
26-U.S.C.-1011 in the Legal Encyclopedia: Taxation
In this entry about 26-U.S.C.-1011, 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.
26-U.S.C.-1013 in the Legal Encyclopedia: Liability
In this entry about 26-U.S.C.-1013, 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.
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