Part II — Basis Rules of General Application

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• §1011 Adjusted basis for determining gain or loss
• §1012 Basis of property—cost
• §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• §1018 Repealed.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• §1020 Repealed.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• §1022 Repealed.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