Part II. BASIS RULES OF GENERAL APPLICATION

• § 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• § 1018 - Repealed.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• § 1020 - Repealed.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• § 1022 - Repealed.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]