---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schO/ptII"
level: "part"
label: "Part II"
heading: "Basis Rules of General Application"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schO-ptII"
sections_count: 14
---

# Part II — Basis Rules of General Application

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter O — Gain or Loss on Disposition of Property

## Sections

- [§1011. Adjusted basis for determining gain or loss](/usc/26/1011.md)
- [§1012. Basis of property—cost](/usc/26/1012.md)
- [§1013. Basis of property included in inventory](/usc/26/1013.md)
- [§1014. Basis of property acquired from a decedent](/usc/26/1014.md)
- [§1015. Basis of property acquired by gifts and transfers in trust](/usc/26/1015.md)
- [§1016. Adjustments to basis](/usc/26/1016.md)
- [§1017. Discharge of indebtedness](/usc/26/1017.md)
- [§1018. Repealed.](/usc/26/1018.md)
- [§1019. Property on which lessee has made improvements](/usc/26/1019.md)
- [§1020. Repealed.](/usc/26/1020.md)
- [§1021. Sale of annuities](/usc/26/1021.md)
- [§1022. Repealed.](/usc/26/1022.md)
- [§1023. Cross references](/usc/26/1023.md)
- [§1024. Renumbered § 1023](/usc/26/1024.md)