§1013. Basis of property included in inventory — Inbound Citations

Citations to 26 U.S.C. § 1013 as a whole

• 26 U.S.C. § 132(n)(1)

  Go to provision →
  (1) The term “qualified military base realignment and closure fringe” means 1 or more payments under the authority of section 1013 of the Demonstration Cities and Metropolitan Development Act of 1966 (42 U.S.C. 3374) (as in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009).