1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter O
  6. part II
  7. § 1011

View all text of Part II [§ 1011 - § 1024]

§ 1011. Adjusted basis for determining gain or loss
(a) General rule
(b) Bargain sale to a charitable organization
(Aug. 16, 1954, ch. 736, 68A Stat. 296; Pub. L. 91–172, title II, § 201(f), Dec. 30, 1969, 83 Stat. 564.)

CITE AS: 26 USC 1011