GroundRules
← Search the law
US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 1013: Basis of property included in inventory

Read at publisher ↗
Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 1—NORMAL TAXES AND SURTAXES

If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.

Collected 2026-09-10T05:58:25Z. Source file · JSON

Browse this collection