{"data":{"id":"us/26-u.s.c.-1013","jurisdiction":"us","citation":"26 U.S.C. § 1013","heading":"Basis of property included in inventory","body":"If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"4e7d01beb7d3f622a764fe634c59a56811d2f62fd642ec922ff11664d0dd2ef3","source_id":"us","stale":true,"prev":"us/26-u.s.c.-1012","next":"us/26-u.s.c.-1014"},"notice":"GroundRules: Original legal text. Not legal advice."}